BIOBelVin: 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.
BIOBelVin
Largest movements
- Stocks and contracts -€26,641
down €26,641 (-42.9%), from €62,052 to €35,411
- Tangible fixed assets -€10,716
down €10,716 (-10.7%), from €99,944 to €89,228
of which Plant, machinery and equipment: -€17,414
- Cash -€3,818
down €3,818 (-41.3%), from €9,238 to €5,420
mainly Net result for the year (-€23,684) and Tax, wage and social debts (-€11,213)
- Receivables within one year -€3,231
down €3,231 (-50.3%), from €6,429 to €3,198
- Deferred charges and accrued income -€2,066
down €2,066 (-24.5%), from €8,436 to €6,370
- Profit (loss) carried forward -€23,684
down €23,684, from €23,170 to -€515
- Tax, wage and social debts -€11,213
down €11,213 (-69.7%), from €16,093 to €4,880
of which Remuneration and social security: -€6,950
- Current portion of long-term debt -€7,008
down €7,008 (-61.6%), from €11,381 to €4,373
- Debts after one year -€4,373
down €4,373 (-42.0%), from €10,406 to €6,033
- Other debts +€2,885
up €2,885 (+6.8%), from €42,515 to €45,400
- Turnover -€172,943
no longer reported in 2025 (was €172,943)
- Purchases and services -€135,352
no longer reported in 2025 (was €135,352)
- Gross operating margin -€28,333
down €28,333 (-60.1%), from €47,115 to €18,782
- Other operating charges -€6,919
down €6,919 (-49.7%), from €13,921 to €7,002
- Write-downs +€5,386
up €5,386, from -€2,371 to €3,015
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 | €187,042 | €140,570 | -€46,472 | -24.8% |
| Fixed assets | 21/28 | €100,886 | €90,170 | -€10,716 | -10.6% |
| Tangible fixed assets | 22/27 | €99,944 | €89,228 | -€10,716 | -10.7% |
| Land and buildings | 22 | €82,530 | €89,228 | +€6,698 | +8.1% |
| Plant, machinery and equipment | 23 | €17,414 | - | -€17,414 | |
| Financial fixed assets | 28 | €942 | €942 | = | 0.0% |
| Current assets | 29/58 | €86,155 | €50,399 | -€35,756 | -41.5% |
| Stocks and contracts in progress | 3 | €62,052 | €35,411 | -€26,641 | -42.9% |
| Stocks | 30/36 | €62,052 | €35,411 | -€26,641 | -42.9% |
| Amounts receivable within one year | 40/41 | €6,429 | €3,198 | -€3,231 | -50.3% |
| Trade receivables | 40 | €6,429 | €3,198 | -€3,231 | -50.3% |
| Cash at bank and in hand | 54/58 | €9,238 | €5,420 | -€3,818 | -41.3% |
| Deferred charges and accrued income | 490/1 | €8,436 | €6,370 | -€2,066 | -24.5% |
| Total equity and liabilities | 10/49 | €187,042 | €140,570 | -€46,472 | -24.8% |
| Equity | 10/15 | €97,670 | €73,985 | -€23,684 | -24.2% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,170 | -€515 | -€23,684 | |
| Amounts payable | 17/49 | €89,372 | €66,584 | -€22,788 | -25.5% |
| Amounts payable after more than one year | 17 | €10,406 | €6,033 | -€4,373 | -42.0% |
| Financial debts | 170/4 | €10,406 | €6,033 | -€4,373 | -42.0% |
| Amounts payable within one year | 42/48 | €73,893 | €55,478 | -€18,415 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €11,381 | €4,373 | -€7,008 | -61.6% |
| Trade debts | 44 | €3,255 | €825 | -€2,430 | -74.7% |
| Suppliers | 440/4 | €3,255 | €825 | -€2,430 | -74.7% |
| Advances received on contracts in progress | 46 | €648 | - | -€648 | |
| Taxes, remuneration and social security | 45 | €16,093 | €4,880 | -€11,213 | -69.7% |
| Taxes | 450/3 | €9,143 | €4,880 | -€4,263 | -46.6% |
| Remuneration and social security | 454/9 | €6,950 | - | -€6,950 | |
| Other amounts payable | 47/48 | €42,515 | €45,400 | +€2,885 | +6.8% |
| Accrued charges and deferred income | 492/3 | €5,073 | €5,073 | = | 0.0% |
| Turnover | 70 | €172,943 | - | -€172,943 | |
| Non-recurring operating income | 76A | €4,012 | - | -€4,012 | |
| Goods, raw materials, services and sundry goods | 60/61 | €135,352 | - | -€135,352 | |
| Remuneration, social security and pensions | 62 | €26,320 | €21,105 | -€5,215 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,716 | €10,716 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,371 | €3,015 | +€5,386 | |
| Other operating charges | 640/8 | €13,921 | €7,002 | -€6,919 | -49.7% |
| Gross operating margin | 9900 | €47,115 | €18,782 | -€28,333 | -60.1% |
| Operating profit (loss) | 9901 | -€1,471 | -€23,056 | -€21,585 | -1,468% |
| Financial income | 75/76B | €72 | - | -€72 | |
| Recurring financial income | 75 | €72 | - | -€72 | |
| Financial charges | 65/66B | €1,183 | €628 | -€555 | -46.9% |
| Recurring financial charges | 65 | €1,183 | €628 | -€555 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,582 | -€23,684 | -€21,103 | -817% |
| Profit (loss) for the period | 9904 | -€2,582 | -€23,684 | -€21,103 | -817% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,582 | -€23,684 | -€21,103 | -817% |
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 30 October 2026 via checked.be.