BIO SPA: 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 SPA
Largest movements
- Stocks and contracts -€7,512
down €7,512 (-8.4%), from €89,133 to €81,621
- Trade debts -€3,906
down €3,906 (-13.4%), from €29,138 to €25,232
- Debts after one year -€2,783
no longer reported in 2025 (was €2,783)
- Other debts +€1,750
up €1,750 (+32.5%), from €5,388 to €7,138
- Current portion of long-term debt -€1,323
down €1,323 (-32.2%), from €4,106 to €2,783
- Profit (loss) carried forward -€1,147
down €1,147, from €246 to -€901
- Gross operating margin +€7,921
up €7,921 (+10.2%), from €77,877 to €85,798
- Staff costs +€2,638
up €2,638 (+3.2%), from €82,083 to €84,721
- Taxes -€1,532
down €1,532 (-100.0%), from €1,532 to €0
- Depreciation -€1,514
down €1,514 (-77.5%), from €1,954 to €440
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 | €95,667 | €88,610 | -€7,057 | -7.4% |
| Fixed assets | 21/28 | €910 | €470 | -€440 | -48.3% |
| Tangible fixed assets | 22/27 | €570 | €130 | -€440 | -77.2% |
| Plant, machinery and equipment | 23 | €110 | €102 | -€8 | -7.1% |
| Furniture and vehicles | 24 | €460 | €28 | -€432 | -93.9% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €94,757 | €88,140 | -€6,617 | -7.0% |
| Stocks and contracts in progress | 3 | €89,133 | €81,621 | -€7,512 | -8.4% |
| Stocks | 30/36 | €89,133 | €81,621 | -€7,512 | -8.4% |
| Cash at bank and in hand | 54/58 | €3,666 | €4,317 | +€650 | +17.7% |
| Deferred charges and accrued income | 490/1 | €1,958 | €2,202 | +€244 | +12.5% |
| Total equity and liabilities | 10/49 | €95,667 | €88,610 | -€7,057 | -7.4% |
| Equity | 10/15 | €31,372 | €30,225 | -€1,147 | -3.7% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €11,295 | €11,295 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,319 | €4,319 | = | 0.0% |
| Distributable reserves | 133 | €6,976 | €6,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | €246 | -€901 | -€1,147 | |
| Amounts payable | 17/49 | €64,295 | €58,385 | -€5,910 | -9.2% |
| Amounts payable after more than one year | 17 | €2,783 | - | -€2,783 | |
| Financial debts | 170/4 | €2,783 | - | -€2,783 | |
| Amounts payable within one year | 42/48 | €61,512 | €58,385 | -€3,127 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €4,106 | €2,783 | -€1,323 | -32.2% |
| Trade debts | 44 | €29,138 | €25,232 | -€3,906 | -13.4% |
| Suppliers | 440/4 | €29,138 | €25,232 | -€3,906 | -13.4% |
| Taxes, remuneration and social security | 45 | €22,879 | €23,231 | +€353 | +1.5% |
| Taxes | 450/3 | €2,877 | €4,148 | +€1,271 | +44.2% |
| Remuneration and social security | 454/9 | €20,002 | €19,083 | -€918 | -4.6% |
| Other amounts payable | 47/48 | €5,388 | €7,138 | +€1,750 | +32.5% |
| Remuneration, social security and pensions | 62 | €82,083 | €84,721 | +€2,638 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,954 | €440 | -€1,514 | -77.5% |
| Other operating charges | 640/8 | €1,040 | €932 | -€108 | -10.4% |
| Gross operating margin | 9900 | €77,877 | €85,798 | +€7,921 | +10.2% |
| Operating profit (loss) | 9901 | -€7,199 | -€295 | +€6,905 | +95.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -42.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -42.9% |
| Financial charges | 65/66B | €921 | €852 | -€69 | -7.4% |
| Recurring financial charges | 65 | €921 | €852 | -€69 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,120 | -€1,147 | +€6,973 | +85.9% |
| Income taxes | 67/77 | €1,532 | €0 | -€1,532 | -100.0% |
| Profit (loss) for the period | 9904 | -€9,652 | -€1,147 | +€8,506 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,652 | -€1,147 | +€8,506 | +88.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.