BIO4FARM: 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.
BIO4FARM
Largest movements
- Cash +€55,791
up €55,791 (+112%), from €49,794 to €105,585
mainly Trade debts (+€62,204) and Receivables within one year (+€9,690)
- Deferred charges and accrued income +€36,422
up €36,422 (+1,081%), from €3,368 to €39,790
- Receivables within one year -€9,690
down €9,690 (-100%), from €9,690 to €0
of which Trade receivables: -€9,690
- Trade debts +€62,204
up €62,204 (+1,328%), from €4,683 to €66,888
- Profit (loss) carried forward +€8,982
up €8,982 (+20.4%), from €44,043 to €53,025
- Accrued charges and deferred income +€6,848
up €6,848 (+171%), from €3,996 to €10,844
- Tax, wage and social debts +€4,489
up €4,489 (+3,475%), from €129 to €4,618
- Gross operating margin +€12,862
up €12,862, from -€176 to €12,686
- Taxes +€2,943
up €2,943, from €0 to €2,943
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 | €62,852 | €145,375 | +€82,523 | +131% |
| Current assets | 29/58 | €62,852 | €145,375 | +€82,523 | +131% |
| Amounts receivable within one year | 40/41 | €9,690 | €0 | -€9,690 | -100% |
| Trade receivables | 40 | €9,690 | €0 | -€9,690 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €49,794 | €105,585 | +€55,791 | +112% |
| Deferred charges and accrued income | 490/1 | €3,368 | €39,790 | +€36,422 | +1,081% |
| Total equity and liabilities | 10/49 | €62,852 | €145,375 | +€82,523 | +131% |
| Equity | 10/15 | €54,043 | €63,025 | +€8,982 | +16.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,043 | €53,025 | +€8,982 | +20.4% |
| Amounts payable | 17/49 | €8,809 | €82,350 | +€73,541 | +835% |
| Amounts payable within one year | 42/48 | €4,813 | €71,506 | +€66,693 | +1,386% |
| Trade debts | 44 | €4,683 | €66,888 | +€62,204 | +1,328% |
| Suppliers | 440/4 | €4,683 | €66,888 | +€62,204 | +1,328% |
| Taxes, remuneration and social security | 45 | €129 | €4,618 | +€4,489 | +3,475% |
| Taxes | 450/3 | €129 | €4,618 | +€4,489 | +3,475% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,996 | €10,844 | +€6,848 | +171% |
| Other operating charges | 640/8 | €475 | €462 | -€13 | -2.8% |
| Gross operating margin | 9900 | -€176 | €12,686 | +€12,862 | |
| Operating profit (loss) | 9901 | -€651 | €12,224 | +€12,876 | |
| Financial charges | 65/66B | €246 | €300 | +€54 | +22.0% |
| Recurring financial charges | 65 | €246 | €300 | +€54 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€897 | €11,924 | +€12,822 | |
| Income taxes | 67/77 | €0 | €2,943 | +€2,943 | |
| Profit (loss) for the period | 9904 | -€897 | €8,982 | +€9,879 | |
| Profit (loss) for the period to be appropriated | 9905 | -€897 | €8,982 | +€9,879 |
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 22 October 2026 via checked.be.