Biofarm: 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.
Biofarm
Largest movements
- Receivables within one year +€77,936
up €77,936 (+70.1%), from €111,221 to €189,157
of which Trade receivables: +€96,646
- Intangible fixed assets +€56,954
up €56,954 (+20.8%), from €273,722 to €330,677
- Cash -€7,646
no longer reported in 2025 (was €7,646)
mainly Investment in fixed assets (net) (-€102,434) and Receivables within one year (-€77,936)
- Trade debts +€79,775
up €79,775 (+39.9%), from €200,155 to €279,930
- Debts after one year +€51,767
up €51,767 (+54.2%), from €95,512 to €147,279
- Short-term financial debts +€41,446
new in 2025: €41,446
- Reserves -€34,410
down €34,410 (-16.7%), from €206,660 to €172,250
of which Distributable reserves: -€34,200
- Gross operating margin -€37,942
down €37,942 (-60.2%), from €63,002 to €25,060
- Depreciation +€9,050
up €9,050 (+24.7%), from €36,669 to €45,719
- Financial charges +€7,499
up €7,499 (+71.8%), from €10,444 to €17,943
- Taxes -€3,681
no longer reported in 2025 (was €3,681)
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 | €531,500 | €664,254 | +€132,754 | +25.0% |
| Fixed assets | 21/28 | €274,320 | €331,035 | +€56,715 | +20.7% |
| Intangible fixed assets | 21 | €273,722 | €330,677 | +€56,954 | +20.8% |
| Tangible fixed assets | 22/27 | €598 | €358 | -€240 | -40.1% |
| Furniture and vehicles | 24 | €598 | €358 | -€240 | -40.1% |
| Current assets | 29/58 | €257,180 | €333,219 | +€76,040 | +29.6% |
| Stocks and contracts in progress | 3 | €138,313 | €143,788 | +€5,475 | +4.0% |
| Stocks | 30/36 | €138,313 | €143,788 | +€5,475 | +4.0% |
| Amounts receivable within one year | 40/41 | €111,221 | €189,157 | +€77,936 | +70.1% |
| Trade receivables | 40 | €77,948 | €174,594 | +€96,646 | +124% |
| Other amounts receivable | 41 | €33,273 | €14,563 | -€18,710 | -56.2% |
| Cash at bank and in hand | 54/58 | €7,646 | - | -€7,646 | |
| Deferred charges and accrued income | 490/1 | - | €274 | +€274 | |
| Total equity and liabilities | 10/49 | €531,500 | €664,254 | +€132,754 | +25.0% |
| Equity | 10/15 | €229,298 | €191,224 | -€38,074 | -16.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €206,660 | €172,250 | -€34,410 | -16.7% |
| Tax-exempt reserves | 132 | €210 | - | -€210 | |
| Distributable reserves | 133 | €206,450 | €172,250 | -€34,200 | -16.6% |
| Profit (loss) carried forward | 14 | €4,045 | €382 | -€3,664 | -90.6% |
| Amounts payable | 17/49 | €302,202 | €473,030 | +€170,828 | +56.5% |
| Amounts payable after more than one year | 17 | €95,512 | €147,279 | +€51,767 | +54.2% |
| Financial debts | 170/4 | €95,512 | €147,279 | +€51,767 | +54.2% |
| Amounts payable within one year | 42/48 | €205,875 | €325,752 | +€119,877 | +58.2% |
| Financial debts | 43 | - | €41,446 | +€41,446 | |
| Credit institutions | 430/8 | - | €41,446 | +€41,446 | |
| Trade debts | 44 | €200,155 | €279,930 | +€79,775 | +39.9% |
| Suppliers | 440/4 | €200,155 | €279,930 | +€79,775 | +39.9% |
| Taxes, remuneration and social security | 45 | €5,720 | €4,375 | -€1,345 | -23.5% |
| Taxes | 450/3 | €5,720 | €4,375 | -€1,345 | -23.5% |
| Accrued charges and deferred income | 492/3 | €815 | - | -€815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,669 | €45,719 | +€9,050 | +24.7% |
| Other operating charges | 640/8 | €387 | €820 | +€432 | +112% |
| Gross operating margin | 9900 | €63,002 | €25,060 | -€37,942 | -60.2% |
| Operating profit (loss) | 9901 | €25,945 | -€21,479 | -€47,425 | |
| Financial income | 75/76B | €1,202 | €1,558 | +€356 | +29.6% |
| Recurring financial income | 75 | €1,202 | €1,558 | +€356 | +29.6% |
| Financial charges | 65/66B | €10,444 | €17,943 | +€7,499 | +71.8% |
| Recurring financial charges | 65 | €10,444 | €17,943 | +€7,499 | +71.8% |
| Profit (loss) for the period before taxes | 9903 | €16,703 | -€37,864 | -€54,567 | |
| Income taxes | 67/77 | €3,681 | - | -€3,681 | |
| Profit (loss) for the period | 9904 | €13,022 | -€37,864 | -€50,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,022 | -€37,864 | -€50,886 |
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 16 October 2026 via checked.be.