BIO STERCO: 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 STERCO
Largest movements
- Tangible fixed assets +€338,224
up €338,224 (+44.5%), from €760,388 to €1.1m
of which Plant, machinery and equipment: +€350,662
- Cash +€178,360
up €178,360 (+572%), from €31,182 to €209,542
mainly Debts after one year (+€224,242) and Depreciation (+€151,673)
- Debts after one year +€224,242
up €224,242 (+52.5%), from €426,833 to €651,075
- Trade debts +€140,858
up €140,858 (+188%), from €74,971 to €215,829
- Reserves +€108,987
up €108,987 (+112%), from €97,371 to €206,359
- Current portion of long-term debt +€54,902
up €54,902 (+61.7%), from €88,951 to €143,853
- Depreciation +€27,799
up €27,799 (+22.4%), from €123,874 to €151,673
- Gross operating margin +€20,059
up €20,059 (+8.0%), from €250,373 to €270,432
- Financial charges -€5,317
down €5,317 (-26.7%), from €19,911 to €14,594
- Other operating charges +€3,570
up €3,570 (+1,154%), from €309 to €3,879
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 | €1,017,444 | €1,529,661 | +€512,216 | +50.3% |
| Fixed assets | 21/28 | €760,388 | €1,098,612 | +€338,224 | +44.5% |
| Tangible fixed assets | 22/27 | €760,388 | €1,098,612 | +€338,224 | +44.5% |
| Land and buildings | 22 | €283,586 | €273,115 | -€10,470 | -3.7% |
| Plant, machinery and equipment | 23 | €472,101 | €822,762 | +€350,662 | +74.3% |
| Furniture and vehicles | 24 | €4,702 | €2,735 | -€1,967 | -41.8% |
| Current assets | 29/58 | €257,056 | €431,048 | +€173,992 | +67.7% |
| Amounts receivable within one year | 40/41 | €223,819 | €219,165 | -€4,654 | -2.1% |
| Trade receivables | 40 | €110,773 | €162,298 | +€51,525 | +46.5% |
| Other amounts receivable | 41 | €113,046 | €56,867 | -€56,179 | -49.7% |
| Cash at bank and in hand | 54/58 | €31,182 | €209,542 | +€178,360 | +572% |
| Deferred charges and accrued income | 490/1 | €2,055 | €2,342 | +€287 | +14.0% |
| Total equity and liabilities | 10/49 | €1,017,444 | €1,529,661 | +€512,216 | +50.3% |
| Equity | 10/15 | €157,371 | €266,359 | +€108,987 | +69.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €97,371 | €206,359 | +€108,987 | +112% |
| Distributable reserves | 133 | €97,371 | €206,359 | +€108,987 | +112% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €860,073 | €1,263,302 | +€403,229 | +46.9% |
| Amounts payable after more than one year | 17 | €426,833 | €651,075 | +€224,242 | +52.5% |
| Financial debts | 170/4 | €426,833 | €651,075 | +€224,242 | +52.5% |
| Amounts payable within one year | 42/48 | €433,240 | €612,227 | +€178,987 | +41.3% |
| Current portion of amounts payable after more than one year | 42 | €88,951 | €143,853 | +€54,902 | +61.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €74,971 | €215,829 | +€140,858 | +188% |
| Suppliers | 440/4 | €74,971 | €215,829 | +€140,858 | +188% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,226 | €2,671 | -€5,554 | -67.5% |
| Taxes | 450/3 | €8,226 | €2,671 | -€5,554 | -67.5% |
| Other amounts payable | 47/48 | €261,092 | €249,874 | -€11,218 | -4.3% |
| Non-recurring operating income | 76A | €77,034 | €12,000 | -€65,034 | -84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,874 | €151,673 | +€27,799 | +22.4% |
| Other operating charges | 640/8 | €309 | €3,879 | +€3,570 | +1,154% |
| Gross operating margin | 9900 | €250,373 | €270,432 | +€20,059 | +8.0% |
| Operating profit (loss) | 9901 | €126,190 | €114,880 | -€11,310 | -9.0% |
| Financial income | 75/76B | €9,230 | €8,701 | -€529 | -5.7% |
| Recurring financial income | 75 | €9,230 | €8,701 | -€529 | -5.7% |
| Financial charges | 65/66B | €19,911 | €14,594 | -€5,317 | -26.7% |
| Recurring financial charges | 65 | €19,911 | €14,594 | -€5,317 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €115,509 | €108,987 | -€6,522 | -5.6% |
| Profit (loss) for the period | 9904 | €115,509 | €108,987 | -€6,522 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €115,509 | €108,987 | -€6,522 | -5.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.