BIOFIT: 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.
BIOFIT
Largest movements
- Tangible fixed assets -€19,156
down €19,156 (-22.6%), from €84,804 to €65,648
- Deferred charges and accrued income -€14,219
down €14,219 (-60.6%), from €23,479 to €9,260
- Receivables after one year -€11,635
down €11,635 (-30.1%), from €38,619 to €26,984
- Receivables within one year -€5,451
down €5,451 (-8.3%), from €65,796 to €60,345
of which Trade receivables: -€6,142
- Cash -€4,122
down €4,122 (-61.6%), from €6,688 to €2,566
mainly Accrued charges and deferred income (-€25,484) and Net result for the year (-€16,406)
- Accrued charges and deferred income -€25,484
down €25,484 (-76.1%), from €33,483 to €7,999
- Profit (loss) carried forward -€16,256
down €16,256, from €0 to -€16,256
- Debts after one year -€6,033
down €6,033 (-25.0%), from €24,142 to €18,109
- Trade debts -€4,992
down €4,992 (-20.7%), from €24,121 to €19,129
- Current portion of long-term debt -€2,745
down €2,745 (-29.6%), from €9,268 to €6,523
- Gross operating margin -€19,566
down €19,566 (-18.1%), from €108,152 to €88,586
- Staff costs +€8,406
up €8,406 (+11.6%), from €72,170 to €80,576
- Taxes -€5,133
down €5,133 (-95.0%), from €5,404 to €272
- Financial charges +€2,521
up €2,521 (+125%), from €2,009 to €4,530
- Depreciation +€1,314
up €1,314 (+7.4%), from €17,842 to €19,156
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 | €220,247 | €165,616 | -€54,630 | -24.8% |
| Fixed assets | 21/28 | €84,804 | €65,648 | -€19,156 | -22.6% |
| Tangible fixed assets | 22/27 | €84,804 | €65,648 | -€19,156 | -22.6% |
| Plant, machinery and equipment | 23 | €35,716 | €26,776 | -€8,940 | -25.0% |
| Furniture and vehicles | 24 | €32,141 | €24,524 | -€7,617 | -23.7% |
| Other tangible fixed assets | 26 | €16,947 | €14,348 | -€2,599 | -15.3% |
| Current assets | 29/58 | €135,443 | €99,968 | -€35,475 | -26.2% |
| Amounts receivable after more than one year | 29 | €38,619 | €26,984 | -€11,635 | -30.1% |
| Other amounts receivable | 291 | €38,619 | €26,984 | -€11,635 | -30.1% |
| Stocks and contracts in progress | 3 | €861 | €813 | -€48 | -5.6% |
| Stocks | 30/36 | €861 | €813 | -€48 | -5.6% |
| Amounts receivable within one year | 40/41 | €65,796 | €60,345 | -€5,451 | -8.3% |
| Trade receivables | 40 | €24,811 | €18,669 | -€6,142 | -24.8% |
| Other amounts receivable | 41 | €40,985 | €41,676 | +€691 | +1.7% |
| Cash at bank and in hand | 54/58 | €6,688 | €2,566 | -€4,122 | -61.6% |
| Deferred charges and accrued income | 490/1 | €23,479 | €9,260 | -€14,219 | -60.6% |
| Total equity and liabilities | 10/49 | €220,247 | €165,616 | -€54,630 | -24.8% |
| Equity | 10/15 | €88,859 | €72,454 | -€16,406 | -18.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €70,267 | €70,118 | -€149 | -0.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €70,267 | €70,118 | -€149 | -0.2% |
| Profit (loss) carried forward | 14 | €0 | -€16,256 | -€16,256 | |
| Amounts payable | 17/49 | €131,387 | €93,162 | -€38,225 | -29.1% |
| Amounts payable after more than one year | 17 | €24,142 | €18,109 | -€6,033 | -25.0% |
| Financial debts | 170/4 | €24,142 | €18,109 | -€6,033 | -25.0% |
| Amounts payable within one year | 42/48 | €73,762 | €67,054 | -€6,708 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €9,268 | €6,523 | -€2,745 | -29.6% |
| Financial debts | 43 | €4,421 | €4,958 | +€538 | +12.2% |
| Credit institutions | 430/8 | €4,421 | €4,958 | +€538 | +12.2% |
| Trade debts | 44 | €24,121 | €19,129 | -€4,992 | -20.7% |
| Suppliers | 440/4 | €24,121 | €19,129 | -€4,992 | -20.7% |
| Taxes, remuneration and social security | 45 | €34,997 | €36,444 | +€1,446 | +4.1% |
| Taxes | 450/3 | €19,003 | €9,993 | -€9,010 | -47.4% |
| Remuneration and social security | 454/9 | €15,994 | €26,451 | +€10,457 | +65.4% |
| Other amounts payable | 47/48 | €954 | €0 | -€954 | -100% |
| Accrued charges and deferred income | 492/3 | €33,483 | €7,999 | -€25,484 | -76.1% |
| Non-recurring operating income | 76A | €22 | €0 | -€22 | -100% |
| Remuneration, social security and pensions | 62 | €72,170 | €80,576 | +€8,406 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,842 | €19,156 | +€1,314 | +7.4% |
| Other operating charges | 640/8 | €2,392 | €1,649 | -€743 | -31.1% |
| Gross operating margin | 9900 | €108,152 | €88,586 | -€19,566 | -18.1% |
| Operating profit (loss) | 9901 | €15,748 | -€12,795 | -€28,543 | |
| Financial income | 75/76B | €27 | €1,191 | +€1,164 | +4,368% |
| Recurring financial income | 75 | €27 | €1,191 | +€1,164 | +4,368% |
| Financial charges | 65/66B | €2,009 | €4,530 | +€2,521 | +125% |
| Recurring financial charges | 65 | €2,009 | €4,530 | +€2,521 | +125% |
| Profit (loss) for the period before taxes | 9903 | €13,765 | -€16,134 | -€29,899 | |
| Income taxes | 67/77 | €5,404 | €272 | -€5,133 | -95.0% |
| Profit (loss) for the period | 9904 | €8,361 | -€16,406 | -€24,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,361 | -€16,406 | -€24,767 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.