BioBes Beernem: 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.
BioBes Beernem
Largest movements
- Cash +€12,603
up €12,603 (+41.0%), from €30,712 to €43,316
mainly Net result for the year (+€9,174) and Depreciation (+€2,830)
- Tangible fixed assets -€1,173
down €1,173 (-15.0%), from €7,813 to €6,640
- Receivables within one year -€1,066
down €1,066 (-38.9%), from €2,743 to €1,676
of which Trade receivables: -€893
- Reserves +€9,174
up €9,174 (+80.3%), from €11,430 to €20,604
- Trade debts +€1,870
up €1,870 (+11.9%), from €15,674 to €17,544
- Tax, wage and social debts -€1,556
down €1,556 (-19.4%), from €8,040 to €6,484
of which Remuneration and social security: -€1,146
- Gross operating margin +€5,084
up €5,084 (+7.7%), from €65,866 to €70,950
- Staff costs +€4,058
up €4,058 (+7.5%), from €54,310 to €58,368
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 | €74,967 | €84,737 | +€9,771 | +13.0% |
| Fixed assets | 21/28 | €8,813 | €7,640 | -€1,173 | -13.3% |
| Tangible fixed assets | 22/27 | €7,813 | €6,640 | -€1,173 | -15.0% |
| Plant, machinery and equipment | 23 | €7,813 | €6,640 | -€1,173 | -15.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €66,154 | €77,098 | +€10,944 | +16.5% |
| Stocks and contracts in progress | 3 | €32,699 | €32,106 | -€593 | -1.8% |
| Stocks | 30/36 | €32,699 | €32,106 | -€593 | -1.8% |
| Amounts receivable within one year | 40/41 | €2,743 | €1,676 | -€1,066 | -38.9% |
| Trade receivables | 40 | €2,153 | €1,260 | -€893 | -41.5% |
| Other amounts receivable | 41 | €590 | €416 | -€173 | -29.4% |
| Cash at bank and in hand | 54/58 | €30,712 | €43,316 | +€12,603 | +41.0% |
| Total equity and liabilities | 10/49 | €74,967 | €84,737 | +€9,771 | +13.0% |
| Equity | 10/15 | €47,630 | €56,404 | +€8,774 | +18.4% |
| Contributions | 10/11 | €36,200 | €35,800 | -€400 | -1.1% |
| Reserves | 13 | €11,430 | €20,604 | +€9,174 | +80.3% |
| Distributable reserves | 133 | €11,430 | €20,604 | +€9,174 | +80.3% |
| Amounts payable | 17/49 | €27,337 | €28,333 | +€996 | +3.6% |
| Amounts payable within one year | 42/48 | €23,715 | €24,028 | +€314 | +1.3% |
| Trade debts | 44 | €15,674 | €17,544 | +€1,870 | +11.9% |
| Suppliers | 440/4 | €15,674 | €17,544 | +€1,870 | +11.9% |
| Taxes, remuneration and social security | 45 | €8,040 | €6,484 | -€1,556 | -19.4% |
| Taxes | 450/3 | €410 | - | -€410 | |
| Remuneration and social security | 454/9 | €7,630 | €6,484 | -€1,146 | -15.0% |
| Accrued charges and deferred income | 492/3 | €3,622 | €4,305 | +€683 | +18.9% |
| Remuneration, social security and pensions | 62 | €54,310 | €58,368 | +€4,058 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,148 | €2,830 | -€317 | -10.1% |
| Other operating charges | 640/8 | €320 | €329 | +€9 | +2.7% |
| Gross operating margin | 9900 | €65,866 | €70,950 | +€5,084 | +7.7% |
| Operating profit (loss) | 9901 | €8,088 | €9,423 | +€1,335 | +16.5% |
| Financial income | 75/76B | €697 | €974 | +€277 | +39.7% |
| Recurring financial income | 75 | €697 | €974 | +€277 | +39.7% |
| Financial charges | 65/66B | €1,212 | €1,204 | -€9 | -0.7% |
| Recurring financial charges | 65 | €1,212 | €1,204 | -€9 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €7,573 | €9,193 | +€1,620 | +21.4% |
| Income taxes | 67/77 | - | €19 | +€19 | |
| Profit (loss) for the period | 9904 | €7,573 | €9,174 | +€1,601 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,573 | €9,174 | +€1,601 | +21.1% |
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 24 October 2026 via checked.be.