BIO POWER: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BIO POWER
Largest movements
- Cash +€128,881
up €128,881 (+310.3%), from €41,528 to €170,409
mainly Debts after one year (+€93,750) and Depreciation (+€64,099)
- Tangible fixed assets +€86,134
up €86,134 (+24.0%), from €358,923 to €445,056
of which Plant, machinery and equipment: +€104,442
- Deferred charges and accrued income -€19,574
down €19,574 (-87.3%), from €22,412 to €2,838
- Debts after one year +€93,750
new in 2025: €93,750
- Trade debts +€37,645
up €37,645 (+874.3%), from €4,306 to €41,951
- Current portion of long-term debt +€25,000
new in 2025: €25,000
- Reserves +€22,092
up €22,092 (+6.8%), from €324,088 to €346,179
of which Distributable reserves: +€22,092
- Other debts +€14,417
up €14,417 (+1308.0%), from €1,102 to €15,519
- Gross operating margin -€31,146
down €31,146 (-25.1%), from €123,978 to €92,832
- Depreciation +€29,009
up €29,009 (+82.7%), from €35,090 to €64,099
- Taxes -€25,350
down €25,350 (-91.0%), from €27,854 to €2,503
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,126 | €661,285 | +€201,159 | +43.7% |
| Fixed assets | 21/28 | €358,923 | €445,056 | +€86,134 | +24.0% |
| Tangible fixed assets | 22/27 | €358,923 | €445,056 | +€86,134 | +24.0% |
| Land and buildings | 22 | €107,148 | €101,429 | -€5,719 | -5.3% |
| Plant, machinery and equipment | 23 | €120,004 | €224,446 | +€104,442 | +87.0% |
| Furniture and vehicles | 24 | €131,771 | €119,181 | -€12,590 | -9.6% |
| Current assets | 29/58 | €101,203 | €216,229 | +€115,026 | +113.7% |
| Amounts receivable within one year | 40/41 | €37,263 | €42,982 | +€5,719 | +15.3% |
| Trade receivables | 40 | €25,003 | €9,458 | -€15,545 | -62.2% |
| Other amounts receivable | 41 | €12,259 | €33,524 | +€21,265 | +173.5% |
| Cash at bank and in hand | 54/58 | €41,528 | €170,409 | +€128,881 | +310.3% |
| Deferred charges and accrued income | 490/1 | €22,412 | €2,838 | -€19,574 | -87.3% |
| Total equity and liabilities | 10/49 | €460,126 | €661,285 | +€201,159 | +43.7% |
| Equity | 10/15 | €445,038 | €467,129 | +€22,092 | +5.0% |
| Contributions | 10/11 | €120,950 | €120,950 | = | 0.0% |
| Reserves | 13 | €324,088 | €346,179 | +€22,092 | +6.8% |
| Non-distributable reserves | 130/1 | €12,095 | €12,095 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,095 | €12,095 | = | 0.0% |
| Distributable reserves | 133 | €311,993 | €334,084 | +€22,092 | +7.1% |
| Amounts payable | 17/49 | €15,088 | €194,155 | +€179,068 | +1186.8% |
| Amounts payable after more than one year | 17 | - | €93,750 | +€93,750 | |
| Financial debts | 170/4 | - | €93,750 | +€93,750 | |
| Amounts payable within one year | 42/48 | €5,408 | €90,725 | +€85,318 | +1577.6% |
| Current portion of amounts payable after more than one year | 42 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €4,306 | €41,951 | +€37,645 | +874.3% |
| Suppliers | 440/4 | €4,306 | €41,951 | +€37,645 | +874.3% |
| Taxes, remuneration and social security | 45 | €0 | €8,255 | +€8,255 | |
| Taxes | 450/3 | €0 | €8,255 | +€8,255 | |
| Other amounts payable | 47/48 | €1,102 | €15,519 | +€14,417 | +1308.0% |
| Accrued charges and deferred income | 492/3 | €9,680 | €9,680 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,090 | €64,099 | +€29,009 | +82.7% |
| Other operating charges | 640/8 | €1,939 | €2,316 | +€378 | +19.5% |
| Gross operating margin | 9900 | €123,978 | €92,832 | -€31,146 | -25.1% |
| Operating profit (loss) | 9901 | €86,950 | €26,417 | -€60,532 | -69.6% |
| Financial income | 75/76B | €107 | €112 | +€5 | +4.5% |
| Recurring financial income | 75 | €107 | €112 | +€5 | +4.5% |
| Financial charges | 65/66B | €1,268 | €1,934 | +€666 | +52.5% |
| Recurring financial charges | 65 | €1,268 | €1,934 | +€666 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €85,788 | €24,595 | -€61,193 | -71.3% |
| Income taxes | 67/77 | €27,854 | €2,503 | -€25,350 | -91.0% |
| Profit (loss) for the period | 9904 | €57,935 | €22,092 | -€35,843 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,935 | €22,092 | -€35,843 | -61.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.