BIOBOWLS: 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.
BIOBOWLS
Largest movements
- Receivables within one year +€28,076
up €28,076 (+72.8%), from €38,548 to €66,624
of which Trade receivables: +€26,731
- Tangible fixed assets -€10,025
down €10,025 (-32.4%), from €30,959 to €20,934
of which Furniture and vehicles: -€9,436
- Receivables after one year +€5,962
up €5,962 (+96.2%), from €6,200 to €12,162
- Cash -€2,610
down €2,610 (-70.8%), from €3,685 to €1,075
mainly Receivables within one year (-€28,076) and Net result for the year (-€23,468)
- Advances received +€24,733
up €24,733 (+1,874%), from €1,320 to €26,052
- Profit (loss) carried forward -€23,468
down €23,468, from €3,976 to -€19,492
- Trade debts +€22,416
up €22,416 (+66.6%), from €33,682 to €56,099
- Debts after one year -€16,318
down €16,318 (-68.8%), from €23,715 to €7,398
- Tax, wage and social debts +€8,349
up €8,349 (+51.8%), from €16,109 to €24,458
of which Taxes: +€6,989
- Gross operating margin -€31,164
down €31,164 (-49.8%), from €62,556 to €31,392
- Staff costs -€9,528
down €9,528 (-17.6%), from €54,013 to €44,485
- Depreciation +€3,008
up €3,008 (+42.9%), from €7,018 to €10,025
- Financial charges -€744
down €744 (-52.1%), from €1,428 to €684
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 | €102,239 | €124,398 | +€22,159 | +21.7% |
| Fixed assets | 21/28 | €42,771 | €32,746 | -€10,025 | -23.4% |
| Tangible fixed assets | 22/27 | €30,959 | €20,934 | -€10,025 | -32.4% |
| Furniture and vehicles | 24 | €26,174 | €16,738 | -€9,436 | -36.1% |
| Other tangible fixed assets | 26 | €4,785 | €4,196 | -€589 | -12.3% |
| Financial fixed assets | 28 | €11,812 | €11,812 | = | 0.0% |
| Current assets | 29/58 | €59,468 | €91,652 | +€32,184 | +54.1% |
| Amounts receivable after more than one year | 29 | €6,200 | €12,162 | +€5,962 | +96.2% |
| Other amounts receivable | 291 | €6,200 | €12,162 | +€5,962 | +96.2% |
| Stocks and contracts in progress | 3 | €10,958 | €11,379 | +€421 | +3.8% |
| Stocks | 30/36 | €10,958 | €11,379 | +€421 | +3.8% |
| Amounts receivable within one year | 40/41 | €38,548 | €66,624 | +€28,076 | +72.8% |
| Trade receivables | 40 | €38,374 | €65,104 | +€26,731 | +69.7% |
| Other amounts receivable | 41 | €175 | €1,520 | +€1,345 | +771% |
| Cash at bank and in hand | 54/58 | €3,685 | €1,075 | -€2,610 | -70.8% |
| Deferred charges and accrued income | 490/1 | €78 | €412 | +€334 | +432% |
| Total equity and liabilities | 10/49 | €102,239 | €124,398 | +€22,159 | +21.7% |
| Equity | 10/15 | €13,976 | -€9,492 | -€23,468 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,976 | -€19,492 | -€23,468 | |
| Amounts payable | 17/49 | €88,263 | €133,890 | +€45,627 | +51.7% |
| Amounts payable after more than one year | 17 | €23,715 | €7,398 | -€16,318 | -68.8% |
| Financial debts | 170/4 | €23,715 | €7,398 | -€16,318 | -68.8% |
| Amounts payable within one year | 42/48 | €64,548 | €126,493 | +€61,945 | +96.0% |
| Current portion of amounts payable after more than one year | 42 | €4,899 | €8,869 | +€3,970 | +81.0% |
| Trade debts | 44 | €33,682 | €56,099 | +€22,416 | +66.6% |
| Suppliers | 440/4 | €33,682 | €56,099 | +€22,416 | +66.6% |
| Advances received on contracts in progress | 46 | €1,320 | €26,052 | +€24,733 | +1,874% |
| Taxes, remuneration and social security | 45 | €16,109 | €24,458 | +€8,349 | +51.8% |
| Taxes | 450/3 | €5,485 | €12,474 | +€6,989 | +127% |
| Remuneration and social security | 454/9 | €10,624 | €11,983 | +€1,360 | +12.8% |
| Other amounts payable | 47/48 | €8,538 | €11,015 | +€2,477 | +29.0% |
| Remuneration, social security and pensions | 62 | €54,013 | €44,485 | -€9,528 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,018 | €10,025 | +€3,008 | +42.9% |
| Other operating charges | 640/8 | €84 | - | -€84 | |
| Gross operating margin | 9900 | €62,556 | €31,392 | -€31,164 | -49.8% |
| Operating profit (loss) | 9901 | €1,441 | -€23,119 | -€24,560 | |
| Financial income | 75/76B | €78 | €334 | +€257 | +332% |
| Recurring financial income | 75 | €78 | €334 | +€257 | +332% |
| Financial charges | 65/66B | €1,428 | €684 | -€744 | -52.1% |
| Recurring financial charges | 65 | €1,428 | €684 | -€744 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €90 | -€23,468 | -€23,558 | |
| Profit (loss) for the period | 9904 | €90 | -€23,468 | -€23,558 | |
| Profit (loss) for the period to be appropriated | 9905 | €90 | -€23,468 | -€23,558 |
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 29 October 2026 via checked.be.