BIO SANAA: what changed
Two financial 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 SANAA
Largest movements
- Stocks and contracts +€26,880
up €26,880 (+30.3%), from €88,750 to €115,630
- Cash -€7,277
down €7,277 (-39.2%), from €18,542 to €11,265
mainly Stocks and contracts (-€26,880) and Other debts (-€26,440)
- Tangible fixed assets +€1,315
up €1,315 (+102%), from €1,287 to €2,602
- Trade debts +€45,573
up €45,573 (+105%), from €43,412 to €88,985
- Other debts -€26,440
down €26,440 (-60.5%), from €43,700 to €17,260
- Profit (loss) carried forward +€7,404
up €7,404 (+134%), from €5,509 to €12,913
- Tax, wage and social debts -€4,690
down €4,690 (-67.5%), from €6,953 to €2,263
of which Taxes: -€4,743
- Turnover +€439,300
up €439,300 (+175%), from €250,547 to €689,846
- Purchases and services +€324,569
up €324,569 (+98.4%), from €329,774 to €654,342
- Gross operating margin +€15,747
up €15,747 (+52.9%), from €29,745 to €45,492
- Staff costs +€15,335
up €15,335 (+69.2%), from €22,159 to €37,494
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.
Derived cash bridge
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 | €109,574 | €131,421 | +€21,846 | +19.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,287 | €2,602 | +€1,315 | +102% |
| Tangible fixed assets | 22/27 | €1,287 | €2,602 | +€1,315 | +102% |
| Plant, machinery and equipment | 23 | €1,287 | €2,602 | +€1,315 | +102% |
| Current assets | 29/58 | €108,287 | €128,818 | +€20,531 | +19.0% |
| Stocks and contracts in progress | 3 | €88,750 | €115,630 | +€26,880 | +30.3% |
| Stocks | 30/36 | €88,750 | €115,630 | +€26,880 | +30.3% |
| Amounts receivable within one year | 40/41 | €995 | €1,923 | +€929 | +93.3% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €995 | €1,923 | +€929 | +93.3% |
| Cash at bank and in hand | 54/58 | €18,542 | €11,265 | -€7,277 | -39.2% |
| Total equity and liabilities | 10/49 | €109,574 | €131,421 | +€21,846 | +19.9% |
| Equity | 10/15 | €15,509 | €22,913 | +€7,404 | +47.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,509 | €12,913 | +€7,404 | +134% |
| Amounts payable | 17/49 | €94,065 | €108,507 | +€14,442 | +15.4% |
| Amounts payable within one year | 42/48 | €94,065 | €108,507 | +€14,442 | +15.4% |
| Trade debts | 44 | €43,412 | €88,985 | +€45,573 | +105% |
| Suppliers | 440/4 | €43,412 | €88,985 | +€45,573 | +105% |
| Taxes, remuneration and social security | 45 | €6,953 | €2,263 | -€4,690 | -67.5% |
| Taxes | 450/3 | €6,953 | €2,210 | -€4,743 | -68.2% |
| Remuneration and social security | 454/9 | €0 | €52 | +€52 | +262,200% |
| Other amounts payable | 47/48 | €43,700 | €17,260 | -€26,440 | -60.5% |
| Turnover | 70 | €250,547 | €689,846 | +€439,300 | +175% |
| Goods, raw materials, services and sundry goods | 60/61 | €329,774 | €654,342 | +€324,569 | +98.4% |
| Remuneration, social security and pensions | 62 | €22,159 | €37,494 | +€15,335 | +69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,276 | €285 | -€991 | -77.7% |
| Other operating charges | 640/8 | - | €264 | +€264 | |
| Gross operating margin | 9900 | €29,745 | €45,492 | +€15,747 | +52.9% |
| Operating profit (loss) | 9901 | €6,310 | €7,449 | +€1,139 | +18.1% |
| Financial charges | 65/66B | €801 | €45 | -€756 | -94.3% |
| Recurring financial charges | 65 | €801 | €45 | -€756 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | €5,509 | €7,404 | +€1,895 | +34.4% |
| Profit (loss) for the period | 9904 | €5,509 | €7,404 | +€1,895 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,509 | €7,404 | +€1,895 | +34.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.