BIOFERMART: what changed
Two fiscal 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.
BIOFERMART
Largest movements
- Tangible fixed assets +€7,118
up €7,118 (+24.4%), from €29,188 to €36,306
of which Furniture and vehicles: +€10,020
- Cash +€3,920
up €3,920 (+115.7%), from €3,389 to €7,309
mainly Depreciation (+€6,383) and Other debts (+€6,057)
- Stocks and contracts -€3,191
down €3,191 (-7.9%), from €40,520 to €37,329
- Receivables within one year -€1,132
down €1,132 (-36.2%), from €3,127 to €1,995
of which Trade receivables: -€1,317
- Other debts +€6,057
up €6,057 (+3.3%), from €185,725 to €191,782
- Trade debts +€2,514
up €2,514 (+56.4%), from €4,454 to €6,968
- Profit (loss) carried forward -€2,212
down €2,212 (-1.7%), from -€131,744 to -€133,956
- Turnover -€39,228
no longer reported in 2025 (was €39,228)
- Purchases and services -€6,591
down €6,591 (-18.8%), from €35,066 to €28,475
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 | €76,224 | €82,938 | +€6,715 | +8.8% |
| Fixed assets | 21/28 | €29,188 | €36,306 | +€7,118 | +24.4% |
| Tangible fixed assets | 22/27 | €29,188 | €36,306 | +€7,118 | +24.4% |
| Land and buildings | 22 | €20,113 | €17,555 | -€2,559 | -12.7% |
| Plant, machinery and equipment | 23 | €764 | €420 | -€344 | -45.0% |
| Furniture and vehicles | 24 | €8,311 | €18,331 | +€10,020 | +120.6% |
| Current assets | 29/58 | €47,035 | €46,633 | -€403 | -0.9% |
| Stocks and contracts in progress | 3 | €40,520 | €37,329 | -€3,191 | -7.9% |
| Stocks | 30/36 | €40,520 | €37,329 | -€3,191 | -7.9% |
| Amounts receivable within one year | 40/41 | €3,127 | €1,995 | -€1,132 | -36.2% |
| Trade receivables | 40 | €3,127 | €1,810 | -€1,317 | -42.1% |
| Other amounts receivable | 41 | - | €185 | +€185 | |
| Cash at bank and in hand | 54/58 | €3,389 | €7,309 | +€3,920 | +115.7% |
| Total equity and liabilities | 10/49 | €76,224 | €82,938 | +€6,715 | +8.8% |
| Equity | 10/15 | -€114,144 | -€116,356 | -€2,212 | -1.9% |
| Contributions | 10/11 | €17,600 | €17,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,744 | -€133,956 | -€2,212 | -1.7% |
| Amounts payable | 17/49 | €190,367 | €199,294 | +€8,927 | +4.7% |
| Amounts payable within one year | 42/48 | €190,367 | €199,294 | +€8,927 | +4.7% |
| Trade debts | 44 | €4,454 | €6,968 | +€2,514 | +56.4% |
| Suppliers | 440/4 | €4,454 | €6,968 | +€2,514 | +56.4% |
| Taxes, remuneration and social security | 45 | €188 | €544 | +€355 | +188.7% |
| Taxes | 450/3 | €188 | €544 | +€355 | +188.7% |
| Other amounts payable | 47/48 | €185,725 | €191,782 | +€6,057 | +3.3% |
| Turnover | 70 | €39,228 | - | -€39,228 | |
| Goods, raw materials, services and sundry goods | 60/61 | €35,066 | €28,475 | -€6,591 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,773 | €6,383 | -€390 | -5.8% |
| Other operating charges | 640/8 | - | €222 | +€222 | |
| Gross operating margin | 9900 | €4,162 | €4,407 | +€245 | +5.9% |
| Operating profit (loss) | 9901 | -€2,611 | -€2,197 | +€414 | +15.9% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Non-recurring financial income | 76B | - | €54 | +€54 | |
| Financial charges | 65/66B | €61 | €69 | +€8 | +12.8% |
| Recurring financial charges | 65 | €45 | €69 | +€24 | +53.9% |
| Non-recurring financial charges | 66B | €16 | - | -€16 | |
| Profit (loss) for the period before taxes | 9903 | -€2,673 | -€2,212 | +€460 | +17.2% |
| Profit (loss) for the period | 9904 | -€2,673 | -€2,212 | +€460 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,673 | -€2,212 | +€460 | +17.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.