BIOBUILD: 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.
BIOBUILD
Largest movements
- Tangible fixed assets -€53,903
down €53,903 (-44.0%), from €122,598 to €68,695
of which Furniture and vehicles: -€53,616
- Cash -€50,726
down €50,726 (-75.8%), from €66,898 to €16,172
mainly Debts after one year (-€52,760) and Tax, wage and social debts (-€34,866)
- Stocks and contracts +€32,254
up €32,254 (+35.5%), from €90,822 to €123,076
- Receivables within one year -€29,583
down €29,583 (-20.1%), from €147,189 to €117,606
of which Other amounts receivable: -€29,515
- Debts after one year -€52,760
down €52,760 (-81.1%), from €65,039 to €12,279
- Tax, wage and social debts -€34,866
down €34,866 (-99.3%), from €35,112 to €246
of which Taxes: -€33,105
- Trade debts -€17,684
down €17,684 (-9.6%), from €183,634 to €165,950
- Profit (loss) carried forward +€6,889
up €6,889 (+15.6%), from €44,240 to €51,129
- Current portion of long-term debt -€5,312
down €5,312 (-9.1%), from €58,072 to €52,760
- Depreciation -€22,706
down €22,706 (-51.4%), from €44,201 to €21,495
- Gross operating margin -€17,033
down €17,033 (-27.9%), from €61,131 to €44,098
- Staff costs -€14,041
down €14,041 (-69.6%), from €20,165 to €6,124
- Financial income +€4,634
up €4,634 (+14948.4%), from €31 to €4,665
of which Non-recurring financial income: +€4,657
- Financial charges -€3,183
down €3,183 (-36.5%), from €8,722 to €5,539
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 | €434,603 | €330,870 | -€103,733 | -23.9% |
| Fixed assets | 21/28 | €129,694 | €74,016 | -€55,678 | -42.9% |
| Intangible fixed assets | 21 | €5,749 | €3,974 | -€1,775 | -30.9% |
| Tangible fixed assets | 22/27 | €122,598 | €68,695 | -€53,903 | -44.0% |
| Land and buildings | 22 | €7,225 | €7,025 | -€200 | -2.8% |
| Plant, machinery and equipment | 23 | €10,173 | €10,086 | -€87 | -0.9% |
| Furniture and vehicles | 24 | €105,200 | €51,584 | -€53,616 | -51.0% |
| Financial fixed assets | 28 | €1,347 | €1,347 | = | 0.0% |
| Current assets | 29/58 | €304,909 | €256,854 | -€48,055 | -15.8% |
| Stocks and contracts in progress | 3 | €90,822 | €123,076 | +€32,254 | +35.5% |
| Stocks | 30/36 | €90,822 | €123,076 | +€32,254 | +35.5% |
| Amounts receivable within one year | 40/41 | €147,189 | €117,606 | -€29,583 | -20.1% |
| Trade receivables | 40 | €40,267 | €40,199 | -€68 | -0.2% |
| Other amounts receivable | 41 | €106,922 | €77,407 | -€29,515 | -27.6% |
| Cash at bank and in hand | 54/58 | €66,898 | €16,172 | -€50,726 | -75.8% |
| Total equity and liabilities | 10/49 | €434,603 | €330,870 | -€103,733 | -23.9% |
| Equity | 10/15 | €67,700 | €74,589 | +€6,889 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,860 | €4,860 | = | 0.0% |
| Distributable reserves | 133 | €4,860 | €4,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,240 | €51,129 | +€6,889 | +15.6% |
| Amounts payable | 17/49 | €366,903 | €256,281 | -€110,622 | -30.2% |
| Amounts payable after more than one year | 17 | €65,039 | €12,279 | -€52,760 | -81.1% |
| Financial debts | 170/4 | €65,039 | €12,279 | -€52,760 | -81.1% |
| Amounts payable within one year | 42/48 | €301,864 | €244,002 | -€57,862 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €58,072 | €52,760 | -€5,312 | -9.1% |
| Trade debts | 44 | €183,634 | €165,950 | -€17,684 | -9.6% |
| Suppliers | 440/4 | €183,634 | €165,950 | -€17,684 | -9.6% |
| Taxes, remuneration and social security | 45 | €35,112 | €246 | -€34,866 | -99.3% |
| Taxes | 450/3 | €33,302 | €197 | -€33,105 | -99.4% |
| Remuneration and social security | 454/9 | €1,810 | €49 | -€1,761 | -97.3% |
| Other amounts payable | 47/48 | €25,046 | €25,046 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €20,165 | €6,124 | -€14,041 | -69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,201 | €21,495 | -€22,706 | -51.4% |
| Other operating charges | 640/8 | €4,546 | €5,954 | +€1,408 | +31.0% |
| Gross operating margin | 9900 | €61,131 | €44,098 | -€17,033 | -27.9% |
| Operating profit (loss) | 9901 | -€7,781 | €10,525 | +€18,306 | |
| Financial income | 75/76B | €31 | €4,665 | +€4,634 | +14948.4% |
| Recurring financial income | 75 | €31 | €8 | -€23 | -74.2% |
| Non-recurring financial income | 76B | - | €4,657 | +€4,657 | |
| Financial charges | 65/66B | €8,722 | €5,539 | -€3,183 | -36.5% |
| Recurring financial charges | 65 | €8,722 | €5,539 | -€3,183 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,472 | €9,651 | +€26,123 | |
| Income taxes | 67/77 | €1,645 | €2,762 | +€1,117 | +67.9% |
| Profit (loss) for the period | 9904 | -€18,117 | €6,889 | +€25,006 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,117 | €6,889 | +€25,006 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.