BIOFINART: 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.
BIOFINART
Largest movements
- Cash +€45,858
up €45,858 (+69.3%), from €66,180 to €112,038
mainly Net result for the year (+€218,854) and Current investments (+€24,109)
- Current investments -€24,109
down €24,109 (-19.3%), from €125,000 to €100,892
- Receivables within one year +€12,114
up €12,114 (+5.1%), from €235,672 to €247,786
of which Trade receivables: +€13,620
- Tangible fixed assets -€7,306
down €7,306 (-33.4%), from €21,868 to €14,562
of which Furniture and vehicles: -€4,126
- Reserves +€218,854
up €218,854 (+93.3%), from €234,538 to €453,393
- Other debts -€159,800
no longer reported in 2025 (was €159,800)
- Tax, wage and social debts -€26,775
down €26,775 (-84.4%), from €31,708 to €4,933
- Gross operating margin +€85,927
up €85,927 (+42.2%), from €203,831 to €289,757
- Taxes +€20,702
up €20,702 (+44.4%), from €46,614 to €67,315
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 | €448,821 | €477,385 | +€28,564 | +6.4% |
| Fixed assets | 21/28 | €21,868 | €14,562 | -€7,306 | -33.4% |
| Tangible fixed assets | 22/27 | €21,868 | €14,562 | -€7,306 | -33.4% |
| Plant, machinery and equipment | 23 | €12,976 | €9,797 | -€3,180 | -24.5% |
| Furniture and vehicles | 24 | €8,892 | €4,765 | -€4,126 | -46.4% |
| Current assets | 29/58 | €426,953 | €462,823 | +€35,870 | +8.4% |
| Amounts receivable within one year | 40/41 | €235,672 | €247,786 | +€12,114 | +5.1% |
| Trade receivables | 40 | €2,178 | €15,798 | +€13,620 | +625% |
| Other amounts receivable | 41 | €233,494 | €231,988 | -€1,506 | -0.6% |
| Current investments | 50/53 | €125,000 | €100,892 | -€24,109 | -19.3% |
| Cash at bank and in hand | 54/58 | €66,180 | €112,038 | +€45,858 | +69.3% |
| Deferred charges and accrued income | 490/1 | €100 | €2,107 | +€2,007 | +2,001% |
| Total equity and liabilities | 10/49 | €448,821 | €477,385 | +€28,564 | +6.4% |
| Equity | 10/15 | €253,138 | €471,993 | +€218,854 | +86.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,538 | €453,393 | +€218,854 | +93.3% |
| Distributable reserves | 133 | €234,538 | €453,393 | +€218,854 | +93.3% |
| Amounts payable | 17/49 | €195,683 | €5,393 | -€190,290 | -97.2% |
| Amounts payable within one year | 42/48 | €195,683 | €5,393 | -€190,290 | -97.2% |
| Trade debts | 44 | €4,175 | €459 | -€3,715 | -89.0% |
| Suppliers | 440/4 | €4,175 | €459 | -€3,715 | -89.0% |
| Taxes, remuneration and social security | 45 | €31,708 | €4,933 | -€26,775 | -84.4% |
| Taxes | 450/3 | €31,708 | €4,933 | -€26,775 | -84.4% |
| Other amounts payable | 47/48 | €159,800 | - | -€159,800 | |
| Remuneration, social security and pensions | 62 | €42 | €38 | -€4 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,754 | €7,306 | +€552 | +8.2% |
| Other operating charges | 640/8 | €574 | €661 | +€88 | +15.3% |
| Gross operating margin | 9900 | €203,831 | €289,757 | +€85,927 | +42.2% |
| Operating profit (loss) | 9901 | €196,461 | €281,752 | +€85,291 | +43.4% |
| Financial income | 75/76B | €4,281 | €4,802 | +€521 | +12.2% |
| Recurring financial income | 75 | €4,281 | €4,802 | +€521 | +12.2% |
| Financial charges | 65/66B | €304 | €384 | +€80 | +26.3% |
| Recurring financial charges | 65 | €304 | €384 | +€80 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €200,438 | €286,170 | +€85,732 | +42.8% |
| Income taxes | 67/77 | €46,614 | €67,315 | +€20,702 | +44.4% |
| Profit (loss) for the period | 9904 | €153,824 | €218,854 | +€65,030 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €153,824 | €218,854 | +€65,030 | +42.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.