BIOENERGEM: 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.
BIOENERGEM
Largest movements
- Cash +€11,762
up €11,762 (+18.0%), from €65,405 to €77,167
mainly Net result for the year (+€18,531) and Deferred charges and accrued income (+€1,980)
- Receivables within one year +€3,001
up €3,001 (+11.7%), from €25,717 to €28,718
- Deferred charges and accrued income -€1,980
down €1,980 (-82.3%), from €2,407 to €427
- Profit (loss) carried forward +€18,531
up €18,531 (+24.0%), from €77,058 to €95,590
- Trade debts -€8,291
down €8,291 (-78.3%), from €10,590 to €2,299
- Other debts +€1,724
up €1,724 (+141%), from €1,221 to €2,945
- Gross operating margin +€16,730
up €16,730 (+53.4%), from €31,325 to €48,055
- Staff costs +€3,114
up €3,114 (+14.2%), from €21,897 to €25,011
- Taxes +€1,799
new in 2025: €1,799
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 | €111,114 | €123,528 | +€12,414 | +11.2% |
| Fixed assets | 21/28 | €1,783 | €1,237 | -€546 | -30.6% |
| Tangible fixed assets | 22/27 | €1,783 | €1,237 | -€546 | -30.6% |
| Furniture and vehicles | 24 | €0 | €0 | -€0 | -100% |
| Other tangible fixed assets | 26 | €1,783 | €1,237 | -€546 | -30.6% |
| Current assets | 29/58 | €109,331 | €122,291 | +€12,960 | +11.9% |
| Stocks and contracts in progress | 3 | €15,803 | €15,979 | +€177 | +1.1% |
| Stocks | 30/36 | €15,803 | €15,979 | +€177 | +1.1% |
| Amounts receivable within one year | 40/41 | €25,717 | €28,718 | +€3,001 | +11.7% |
| Trade receivables | 40 | €25,717 | €28,718 | +€3,001 | +11.7% |
| Cash at bank and in hand | 54/58 | €65,405 | €77,167 | +€11,762 | +18.0% |
| Deferred charges and accrued income | 490/1 | €2,407 | €427 | -€1,980 | -82.3% |
| Total equity and liabilities | 10/49 | €111,114 | €123,528 | +€12,414 | +11.2% |
| Equity | 10/15 | €97,518 | €116,050 | +€18,531 | +19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,058 | €95,590 | +€18,531 | +24.0% |
| Amounts payable | 17/49 | €13,596 | €7,478 | -€6,118 | -45.0% |
| Amounts payable within one year | 42/48 | €13,596 | €7,478 | -€6,118 | -45.0% |
| Trade debts | 44 | €10,590 | €2,299 | -€8,291 | -78.3% |
| Suppliers | 440/4 | €10,590 | €2,299 | -€8,291 | -78.3% |
| Taxes, remuneration and social security | 45 | €1,785 | €2,234 | +€450 | +25.2% |
| Taxes | 450/3 | €789 | €2,234 | +€1,446 | +183% |
| Remuneration and social security | 454/9 | €996 | €0 | -€996 | -100% |
| Other amounts payable | 47/48 | €1,221 | €2,945 | +€1,724 | +141% |
| Remuneration, social security and pensions | 62 | €21,897 | €25,011 | +€3,114 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €546 | €546 | = | 0.0% |
| Other operating charges | 640/8 | €1,500 | €1,148 | -€352 | -23.5% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €31,325 | €48,055 | +€16,730 | +53.4% |
| Operating profit (loss) | 9901 | €7,382 | €21,349 | +€13,968 | +189% |
| Financial income | 75/76B | €80 | €13 | -€67 | -83.4% |
| Recurring financial income | 75 | €80 | €13 | -€67 | -83.4% |
| Financial charges | 65/66B | €1,057 | €1,032 | -€25 | -2.4% |
| Recurring financial charges | 65 | €1,057 | €1,032 | -€25 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €6,405 | €20,331 | +€13,926 | +217% |
| Income taxes | 67/77 | - | €1,799 | +€1,799 | |
| Profit (loss) for the period | 9904 | €6,405 | €18,531 | +€12,127 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €6,405 | €18,531 | +€12,127 | +189% |
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 17 October 2026 via checked.be.