BIODYNAMIKA: 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.
BIODYNAMIKA
Largest movements
- Cash +€73,477
up €73,477 (+100%), from €73,339 to €146,816
mainly Depreciation (+€61,523) and Net result for the year (+€48,317)
- Tangible fixed assets -€51,233
down €51,233 (-7.8%), from €654,538 to €603,306
of which Land and buildings: -€33,995
- Receivables within one year -€14,102
down €14,102 (-79.0%), from €17,853 to €3,750
of which Other amounts receivable: -€13,400
- Stocks and contracts +€10,528
up €10,528 (+7.7%), from €137,245 to €147,772
- Debts after one year -€51,965
down €51,965 (-11.6%), from €446,686 to €394,720
- Reserves +€48,317
up €48,317 (+109%), from €44,471 to €92,788
- Other debts -€26,865
down €26,865 (-85.8%), from €31,329 to €4,464
- Trade debts +€19,441
up €19,441 (+32.0%), from €60,761 to €80,202
- Tax, wage and social debts +€15,104
up €15,104 (+53.7%), from €28,127 to €43,231
of which Taxes: +€9,906
- Gross operating margin +€60,945
up €60,945 (+30.9%), from €197,529 to €258,475
- Taxes +€10,878
up €10,878 (+698%), from €1,559 to €12,437
- Financial charges -€5,826
down €5,826 (-20.1%), from €28,972 to €23,146
- Staff costs +€4,694
up €4,694 (+4.8%), from €97,251 to €101,945
- Financial income -€3,916
down €3,916 (-58.2%), from €6,729 to €2,813
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 | €893,329 | €905,098 | +€11,768 | +1.3% |
| Fixed assets | 21/28 | €661,065 | €603,306 | -€57,759 | -8.7% |
| Intangible fixed assets | 21 | €6,526 | - | -€6,526 | |
| Tangible fixed assets | 22/27 | €654,538 | €603,306 | -€51,233 | -7.8% |
| Land and buildings | 22 | €575,796 | €541,801 | -€33,995 | -5.9% |
| Plant, machinery and equipment | 23 | €46,417 | €38,989 | -€7,428 | -16.0% |
| Furniture and vehicles | 24 | €32,325 | €22,516 | -€9,810 | -30.3% |
| Current assets | 29/58 | €232,265 | €301,792 | +€69,527 | +29.9% |
| Amounts receivable after more than one year | 29 | €1,455 | €1,455 | = | 0.0% |
| Other amounts receivable | 291 | €1,455 | €1,455 | = | 0.0% |
| Stocks and contracts in progress | 3 | €137,245 | €147,772 | +€10,528 | +7.7% |
| Stocks | 30/36 | €137,245 | €147,772 | +€10,528 | +7.7% |
| Amounts receivable within one year | 40/41 | €17,853 | €3,750 | -€14,102 | -79.0% |
| Trade receivables | 40 | €4,453 | €3,750 | -€702 | -15.8% |
| Other amounts receivable | 41 | €13,400 | - | -€13,400 | |
| Cash at bank and in hand | 54/58 | €73,339 | €146,816 | +€73,477 | +100% |
| Deferred charges and accrued income | 490/1 | €2,373 | €1,998 | -€375 | -15.8% |
| Total equity and liabilities | 10/49 | €893,329 | €905,098 | +€11,768 | +1.3% |
| Equity | 10/15 | €244,471 | €292,788 | +€48,317 | +19.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €44,471 | €92,788 | +€48,317 | +109% |
| Distributable reserves | 133 | €44,471 | €92,788 | +€48,317 | +109% |
| Amounts payable | 17/49 | €648,858 | €612,310 | -€36,548 | -5.6% |
| Amounts payable after more than one year | 17 | €446,686 | €394,720 | -€51,965 | -11.6% |
| Financial debts | 170/4 | €446,686 | €394,720 | -€51,965 | -11.6% |
| Amounts payable within one year | 42/48 | €202,172 | €217,590 | +€15,417 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €56,956 | €56,241 | -€715 | -1.3% |
| Financial debts | 43 | €25,000 | €33,452 | +€8,452 | +33.8% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Other loans | 439 | - | €8,452 | +€8,452 | |
| Trade debts | 44 | €60,761 | €80,202 | +€19,441 | +32.0% |
| Suppliers | 440/4 | €60,761 | €80,202 | +€19,441 | +32.0% |
| Taxes, remuneration and social security | 45 | €28,127 | €43,231 | +€15,104 | +53.7% |
| Taxes | 450/3 | €11,143 | €21,049 | +€9,906 | +88.9% |
| Remuneration and social security | 454/9 | €16,984 | €22,181 | +€5,197 | +30.6% |
| Other amounts payable | 47/48 | €31,329 | €4,464 | -€26,865 | -85.8% |
| Remuneration, social security and pensions | 62 | €97,251 | €101,945 | +€4,694 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,547 | €61,523 | -€3,024 | -4.7% |
| Other operating charges | 640/8 | €12,897 | €13,920 | +€1,023 | +7.9% |
| Gross operating margin | 9900 | €197,529 | €258,475 | +€60,945 | +30.9% |
| Operating profit (loss) | 9901 | €22,834 | €81,086 | +€58,252 | +255% |
| Financial income | 75/76B | €6,729 | €2,813 | -€3,916 | -58.2% |
| Recurring financial income | 75 | €6,729 | €2,813 | -€3,916 | -58.2% |
| Financial charges | 65/66B | €28,972 | €23,146 | -€5,826 | -20.1% |
| Recurring financial charges | 65 | €28,972 | €23,146 | -€5,826 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €591 | €60,753 | +€60,162 | +10,180% |
| Income taxes | 67/77 | €1,559 | €12,437 | +€10,878 | +698% |
| Profit (loss) for the period | 9904 | -€968 | €48,317 | +€49,284 | |
| Profit (loss) for the period to be appropriated | 9905 | -€968 | €48,317 | +€49,284 |
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 15 October 2026 via checked.be.