BioFertiCol: 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.
BioFertiCol
Largest movements
- Intangible fixed assets +€2.8m
up €2.8m (+1834.7%), from €150,000 to €2.9m
- Tangible fixed assets +€1.0m
up €1.0m (+22.4%), from €4.6m to €5.6m
- Receivables within one year +€202,123
up €202,123 (+45.6%), from €442,848 to €644,971
of which Other amounts receivable: +€375,637
- Receivables after one year +€112,906
new in 2024: €112,906
- Debts after one year +€3.6m
up €3.6m (+137.5%), from €2.7m to €6.3m
- Trade debts +€2.0m
up €2.0m (+100.1%), from €2.0m to €3.9m
- Profit (loss) carried forward -€1.5m
down €1.5m (-156.5%), from -€962,881 to -€2.5m
- Accrued charges and deferred income -€135,916
down €135,916 (-99.4%), from €136,752 to €836
- Other debts +€126,373
up €126,373 (+108.0%), from €117,027 to €243,399
- Gross operating margin -€569,951
down €569,951 (-91.9%), from -€620,370 to -€1.2m
- Financial charges +€264,365
up €264,365 (+13355.2%), from €1,979 to €266,345
- Depreciation +€161,701
new in 2024: €161,701
- Taxes -€112,802
down €112,802, from €177 to -€112,625
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,153,938 | €9,241,545 | +€4.1m | +79.3% |
| Fixed assets | 21/28 | €4,707,501 | €8,481,976 | +€3.8m | +80.2% |
| Intangible fixed assets | 21 | €150,000 | €2,902,008 | +€2.8m | +1834.7% |
| Tangible fixed assets | 22/27 | €4,557,501 | €5,579,968 | +€1.0m | +22.4% |
| Assets under construction and advance payments | 27 | €4,557,501 | €5,579,968 | +€1.0m | +22.4% |
| Current assets | 29/58 | €446,437 | €759,569 | +€313,132 | +70.1% |
| Amounts receivable after more than one year | 29 | - | €112,906 | +€112,906 | |
| Other amounts receivable | 291 | - | €112,906 | +€112,906 | |
| Amounts receivable within one year | 40/41 | €442,848 | €644,971 | +€202,123 | +45.6% |
| Trade receivables | 40 | €210,000 | €36,486 | -€173,514 | -82.6% |
| Other amounts receivable | 41 | €232,848 | €608,485 | +€375,637 | +161.3% |
| Cash at bank and in hand | 54/58 | €2,923 | €130 | -€2,794 | -95.6% |
| Deferred charges and accrued income | 490/1 | €665 | €1,562 | +€897 | +134.7% |
| Total equity and liabilities | 10/49 | €5,153,938 | €9,241,545 | +€4.1m | +79.3% |
| Equity | 10/15 | €287,119 | -€1,219,976 | -€1.5m | |
| Contributions | 10/11 | €1,250,000 | €1,250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€962,881 | -€2,469,976 | -€1.5m | -156.5% |
| Amounts payable | 17/49 | €4,866,820 | €10,461,520 | +€5.6m | +115.0% |
| Amounts payable after more than one year | 17 | €2,653,740 | €6,303,672 | +€3.6m | +137.5% |
| Financial debts | 170/4 | €2,653,740 | €6,303,672 | +€3.6m | +137.5% |
| Amounts payable within one year | 42/48 | €2,076,327 | €4,157,012 | +€2.1m | +100.2% |
| Current portion of amounts payable after more than one year | 42 | €6,837 | €6,837 | = | 0.0% |
| Trade debts | 44 | €1,952,287 | €3,906,495 | +€2.0m | +100.1% |
| Suppliers | 440/4 | €1,952,287 | €3,906,495 | +€2.0m | +100.1% |
| Taxes, remuneration and social security | 45 | €177 | €281 | +€104 | +58.7% |
| Taxes | 450/3 | €177 | €281 | +€104 | +58.7% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €117,027 | €243,399 | +€126,373 | +108.0% |
| Accrued charges and deferred income | 492/3 | €136,752 | €836 | -€135,916 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €161,701 | +€161,701 | |
| Other operating charges | 640/8 | €204 | €1,352 | +€1,148 | +562.5% |
| Gross operating margin | 9900 | -€620,370 | -€1,190,321 | -€569,951 | -91.9% |
| Operating profit (loss) | 9901 | -€620,574 | -€1,353,375 | -€732,800 | -118.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,979 | €266,345 | +€264,365 | +13355.2% |
| Recurring financial charges | 65 | €1,979 | €266,345 | +€264,365 | +13355.2% |
| Profit (loss) for the period before taxes | 9903 | -€622,554 | -€1,619,719 | -€997,166 | -160.2% |
| Income taxes | 67/77 | €177 | -€112,625 | -€112,802 | |
| Profit (loss) for the period | 9904 | -€622,731 | -€1,507,094 | -€884,363 | -142.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€622,731 | -€1,507,094 | -€884,363 | -142.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.