BIO-PLANET: what changed
What changed
BIO-PLANET
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
-€1.1m
2025 · -€4.5m+€3.4m
Equity
€3.1m
2025 · €4.2m-€1.1m
Cash
€17.4m
2025 · €7.2m+€10.1m
Balance sheet total
€71.0m
2025 · €32.2m+€38.8m
Largest movements
Assets
- Receivables within one year +€29.1m
up €29.1m (+197%), from €14.8m to €43.9m
of which Trade receivables: +€27.5m
- Cash +€10.1m
up €10.1m (+140%), from €7.2m to €17.4m
mainly Trade debts (+€25.4m) and Short-term financial debts (+€14.0m)
- Stocks and contracts +€735,777
up €735,777 (+11.4%), from €6.4m to €7.2m
Equity and liabilities
- Trade debts +€25.4m
up €25.4m (+131%), from €19.4m to €44.7m
- Short-term financial debts +€14.0m
new in 2026: €14.0m
- Profit (loss) carried forward -€1.1m
down €1.1m (-4.3%), from -€25.0m to -€26.1m
Income statement
- Turnover +€8.3m
up €8.3m (+5.5%), from €152.0m to €160.3m
- Goods and materials +€4.3m
up €4.3m (+4.3%), from €98.9m to €103.1m
of which Purchases: +€4.5m
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€4.5m
Turnover
+€8.3m
Other operating income
-€227,519
Goods and materials
-€4.3m
Services and other goods
+€220,834
Staff costs
-€753,013
Depreciation
-€91,423
Write-downs
-€3,237
Provisions
-€37,766
Other operating charges
+€80,155
Other operating items
+€315,732
Financial income
-€108,745
Financial charges
-€2,870
Taxes
-€402
Result 2026
-€1.1m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€4.5m
Investment
+€670,000
Financing
+€14.0m
Cash 2025
€7.2m
From operations (derived)
-€4.5m
Net result for the year
-€1.1m
Depreciation
+€582,727
Stocks and contracts
-€735,777
Receivables within one year
-€29.1m
Smaller working-capital items
-€32,818
Provisions
+€80,965
Trade debts
+€25.4m
Tax, wage and social debts
+€382,098
Investment (derived)
+€670,000
Investment in fixed assets (net)
+€670,000
Financing
+€14.0m
Short-term financial debts
+€14.0m
Cash 2026
€17.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,238,373 | €70,997,698 | +€38.8m | +120% |
| Fixed assets | 21/28 | €3,744,713 | €2,491,985 | -€1.3m | -33.5% |
| Intangible fixed assets | 21 | €1,499,730 | €1,113,160 | -€386,570 | -25.8% |
| Tangible fixed assets | 22/27 | €1,574,983 | €1,378,826 | -€196,157 | -12.5% |
| Land and buildings | 22 | €136,338 | €114,388 | -€21,950 | -16.1% |
| Plant, machinery and equipment | 23 | €3,084 | €1,191 | -€1,893 | -61.4% |
| Furniture and vehicles | 24 | €119,270 | €59,050 | -€60,221 | -50.5% |
| Other tangible fixed assets | 26 | €1,316,291 | €1,204,197 | -€112,093 | -8.5% |
| Financial fixed assets | 28 | €670,000 | - | -€670,000 | |
| Affiliated companies | 280/1 | €670,000 | - | -€670,000 | |
| Participating interests | 280 | €670,000 | - | -€670,000 | |
| Current assets | 29/58 | €28,493,660 | €68,505,713 | +€40.0m | +140% |
| Stocks and contracts in progress | 3 | €6,438,969 | €7,174,746 | +€735,777 | +11.4% |
| Stocks | 30/36 | €6,438,969 | €7,174,746 | +€735,777 | +11.4% |
| Raw materials and consumables | 30/31 | €1,725 | €1,725 | = | 0.0% |
| Finished goods | 33 | €27,737 | €29,765 | +€2,029 | +7.3% |
| Goods purchased for resale | 34 | €6,409,507 | €7,143,256 | +€733,748 | +11.4% |
| Amounts receivable within one year | 40/41 | €14,767,896 | €43,866,127 | +€29.1m | +197% |
| Trade receivables | 40 | €1,976,648 | €29,474,078 | +€27.5m | +1,391% |
| Other amounts receivable | 41 | €12,791,248 | €14,392,050 | +€1.6m | +12.5% |
| Cash at bank and in hand | 54/58 | €7,232,345 | €17,381,323 | +€10.1m | +140% |
| Deferred charges and accrued income | 490/1 | €54,449 | €83,517 | +€29,068 | +53.4% |
| Total equity and liabilities | 10/49 | €32,238,373 | €70,997,698 | +€38.8m | +120% |
| Equity | 10/15 | €4,202,247 | €3,132,053 | -€1.1m | -25.5% |
| Contributions | 10/11 | €29,000,000 | €29,000,000 | = | 0.0% |
| Capital | 10 | €29,000,000 | €29,000,000 | = | 0.0% |
| Issued capital | 100 | €29,000,000 | €29,000,000 | = | 0.0% |
| Reserves | 13 | €221,717 | €221,717 | = | 0.0% |
| Non-distributable reserves | 130/1 | €208,623 | €208,623 | = | 0.0% |
| Legal reserve | 130 | €208,623 | €208,623 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,093 | €13,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,019,470 | -€26,089,664 | -€1.1m | -4.3% |
| Provisions and deferred taxes | 16 | €62,541 | €143,506 | +€80,965 | +129% |
| Provisions for liabilities and charges | 160/5 | €62,541 | €143,506 | +€80,965 | +129% |
| Other liabilities and charges | 164/5 | €62,541 | €143,506 | +€80,965 | +129% |
| Amounts payable | 17/49 | €27,973,585 | €67,722,140 | +€39.7m | +142% |
| Amounts payable within one year | 42/48 | €27,919,425 | €67,703,344 | +€39.8m | +142% |
| Financial debts | 43 | - | €14,000,000 | +€14.0m | |
| Credit institutions | 430/8 | - | €14,000,000 | +€14.0m | |
| Trade debts | 44 | €19,353,503 | €44,723,709 | +€25.4m | +131% |
| Suppliers | 440/4 | €19,353,503 | €44,723,709 | +€25.4m | +131% |
| Advances received on contracts in progress | 46 | €94 | €31,537 | +€31,444 | +33,483% |
| Taxes, remuneration and social security | 45 | €8,565,829 | €8,947,927 | +€382,098 | +4.5% |
| Taxes | 450/3 | €153,472 | €139,373 | -€14,099 | -9.2% |
| Remuneration and social security | 454/9 | €8,412,356 | €8,808,554 | +€396,197 | +4.7% |
| Other amounts payable | 47/48 | - | €171 | +€171 | |
| Accrued charges and deferred income | 492/3 | €54,159 | €18,796 | -€35,363 | -65.3% |
| Operating income | 70/76A | €156,901,109 | €165,282,063 | +€8.4m | +5.3% |
| Turnover | 70 | €151,963,447 | €160,262,872 | +€8.3m | +5.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €5,344 | €370 | -€4,974 | -93.1% |
| Other operating income | 74 | €4,073,830 | €3,846,311 | -€227,519 | -5.6% |
| Non-recurring operating income | 76A | €858,489 | €1,172,511 | +€314,022 | +36.6% |
| Operating charges | 60/66A | €162,030,027 | €166,884,972 | +€4.9m | +3.0% |
| Goods for resale, raw materials and consumables | 60 | €98,857,625 | €103,134,805 | +€4.3m | +4.3% |
| Purchases | 600/8 | €99,416,073 | €103,870,212 | +€4.5m | +4.5% |
| Change in stocks: decrease (increase) | 609 | -€558,448 | -€735,407 | -€176,959 | -31.7% |
| Services and other goods | 61 | €37,502,909 | €37,282,075 | -€220,834 | -0.6% |
| Remuneration, social security and pensions | 62 | €24,909,577 | €25,662,590 | +€753,013 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €491,304 | €582,727 | +€91,423 | +18.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€237 | €3,001 | +€3,237 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €43,199 | €80,965 | +€37,766 | +87.4% |
| Other operating charges | 640/8 | €218,841 | €138,686 | -€80,155 | -36.6% |
| Non-recurring operating charges | 66A | €6,809 | €124 | -€6,684 | -98.2% |
| Operating profit (loss) | 9901 | -€5,128,918 | -€1,602,909 | +€3.5m | +68.7% |
| Financial income | 75/76B | €667,180 | €558,435 | -€108,745 | -16.3% |
| Recurring financial income | 75 | €667,180 | €473,623 | -€193,557 | -29.0% |
| Income from current assets | 751 | €664,699 | €471,307 | -€193,393 | -29.1% |
| Other financial income | 752/9 | €2,481 | €2,317 | -€164 | -6.6% |
| Non-recurring financial income | 76B | - | €84,812 | +€84,812 | |
| Financial charges | 65/66B | €3,427 | €6,297 | +€2,870 | +83.8% |
| Recurring financial charges | 65 | €3,427 | €6,297 | +€2,870 | +83.8% |
| Debt charges | 650 | €23 | €2,692 | +€2,670 | +11,861% |
| Other financial charges | 652/9 | €3,404 | €3,605 | +€201 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,465,164 | -€1,050,772 | +€3.4m | +76.5% |
| Income taxes | 67/77 | €19,020 | €19,422 | +€402 | +2.1% |
| Taxes | 670/3 | €19,020 | €19,422 | +€402 | +2.1% |
| Profit (loss) for the period | 9904 | -€4,484,184 | -€1,070,194 | +€3.4m | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,484,184 | -€1,070,194 | +€3.4m | +76.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.