BIO-ZONE: 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-ZONE
Largest movements
- Tangible fixed assets -€223,274
down €223,274 (-3.9%), from €5.7m to €5.5m
of which Land and buildings: -€223,913
- Receivables within one year -€139,350
down €139,350 (-61.3%), from €227,348 to €87,997
of which Trade receivables: -€84,420
- Debts after one year -€344,150
down €344,150 (-10.0%), from €3.5m to €3.1m
- Short-term financial debts -€148,873
down €148,873 (-100.0%), from €148,873 to €0
- Profit (loss) carried forward +€123,780
up €123,780 (+18.7%), from €662,355 to €786,134
- Taxes -€21,342
down €21,342 (-42.7%), from €50,000 to €28,658
- Other operating charges +€12,309
up €12,309 (+57.9%), from €21,264 to €33,573
- Gross operating margin +€11,700
up €11,700 (+2.4%), from €478,645 to €490,346
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 | €5,987,174 | €5,637,106 | -€350,068 | -5.8% |
| Fixed assets | 21/28 | €5,743,064 | €5,519,790 | -€223,274 | -3.9% |
| Tangible fixed assets | 22/27 | €5,743,064 | €5,519,790 | -€223,274 | -3.9% |
| Land and buildings | 22 | €5,743,064 | €5,519,151 | -€223,913 | -3.9% |
| Plant, machinery and equipment | 23 | €0 | €639 | +€639 | |
| Current assets | 29/58 | €244,109 | €117,315 | -€126,794 | -51.9% |
| Amounts receivable within one year | 40/41 | €227,348 | €87,997 | -€139,350 | -61.3% |
| Trade receivables | 40 | €153,171 | €68,751 | -€84,420 | -55.1% |
| Other amounts receivable | 41 | €74,177 | €19,246 | -€54,931 | -74.1% |
| Cash at bank and in hand | 54/58 | €9,449 | €25,864 | +€16,415 | +173.7% |
| Deferred charges and accrued income | 490/1 | €7,313 | €3,454 | -€3,858 | -52.8% |
| Total equity and liabilities | 10/49 | €5,987,174 | €5,637,106 | -€350,068 | -5.8% |
| Equity | 10/15 | €1,998,884 | €2,116,452 | +€117,568 | +5.9% |
| Contributions | 10/11 | €314,718 | €314,718 | = | 0.0% |
| Reserves | 13 | €920,734 | €920,734 | = | 0.0% |
| Distributable reserves | 133 | €920,734 | €920,734 | = | 0.0% |
| Profit (loss) carried forward | 14 | €662,355 | €786,134 | +€123,780 | +18.7% |
| Investment grants | 15 | €101,078 | €94,866 | -€6,211 | -6.1% |
| Amounts payable | 17/49 | €3,988,290 | €3,520,653 | -€467,636 | -11.7% |
| Amounts payable after more than one year | 17 | €3,451,286 | €3,107,136 | -€344,150 | -10.0% |
| Financial debts | 170/4 | €3,451,286 | €3,107,136 | -€344,150 | -10.0% |
| Amounts payable within one year | 42/48 | €537,004 | €413,508 | -€123,496 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €338,945 | €344,150 | +€5,205 | +1.5% |
| Financial debts | 43 | €148,873 | €0 | -€148,873 | -100.0% |
| Credit institutions | 430/8 | €148,873 | €0 | -€148,873 | -100.0% |
| Trade debts | 44 | €16,544 | €16,435 | -€108 | -0.7% |
| Suppliers | 440/4 | €16,544 | €16,435 | -€108 | -0.7% |
| Taxes, remuneration and social security | 45 | €32,465 | €52,745 | +€20,280 | +62.5% |
| Taxes | 450/3 | €32,465 | €52,745 | +€20,280 | +62.5% |
| Other amounts payable | 47/48 | €178 | €178 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €9 | +€9 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244,387 | €245,612 | +€1,225 | +0.5% |
| Other operating charges | 640/8 | €21,264 | €33,573 | +€12,309 | +57.9% |
| Gross operating margin | 9900 | €478,645 | €490,346 | +€11,700 | +2.4% |
| Operating profit (loss) | 9901 | €212,994 | €211,161 | -€1,834 | -0.9% |
| Financial income | 75/76B | €6,211 | €6,211 | = | 0.0% |
| Recurring financial income | 75 | €6,211 | €6,211 | = | 0.0% |
| Financial charges | 65/66B | €65,424 | €60,957 | -€4,467 | -6.8% |
| Recurring financial charges | 65 | €65,424 | €60,957 | -€4,467 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €153,782 | €156,415 | +€2,633 | +1.7% |
| Income taxes | 67/77 | €50,000 | €28,658 | -€21,342 | -42.7% |
| Profit (loss) for the period | 9904 | €103,782 | €127,757 | +€23,975 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €103,782 | €127,757 | +€23,975 | +23.1% |
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 5 October 2026 via checked.be.