BIOFLEX: 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.
BIOFLEX
Largest movements
- Receivables within one year -€32,947
down €32,947 (-49.4%), from €66,717 to €33,770
of which Trade receivables: -€34,835
- Cash +€20,961
new in 2025: €20,961
mainly Receivables within one year (+€32,947) and Depreciation (+€19,011)
- Stocks and contracts -€16,989
down €16,989 (-27.1%), from €62,583 to €45,594
- Tangible fixed assets -€13,948
down €13,948 (-57.7%), from €24,174 to €10,226
of which Plant, machinery and equipment: -€18,721
- Trade debts -€35,219
down €35,219 (-71.7%), from €49,094 to €13,874
- Short-term financial debts -€16,133
no longer reported in 2025 (was €16,133)
- Other debts -€5,641
down €5,641 (-17.3%), from €32,593 to €26,953
- Reserves +€5,000
up €5,000 (+268.8%), from €1,860 to €6,860
of which Distributable reserves: +€5,000
- Profit (loss) carried forward +€4,314
up €4,314 (+10.9%), from €39,420 to €43,734
- Purchases and services -€81,577
down €81,577 (-11.2%), from €727,363 to €645,786
- Turnover -€74,932
down €74,932 (-9.9%), from €757,459 to €682,527
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 | €154,969 | €110,551 | -€44,419 | -28.7% |
| Fixed assets | 21/28 | €24,174 | €10,226 | -€13,948 | -57.7% |
| Tangible fixed assets | 22/27 | €24,174 | €10,226 | -€13,948 | -57.7% |
| Plant, machinery and equipment | 23 | €23,244 | €4,524 | -€18,721 | -80.5% |
| Furniture and vehicles | 24 | €929 | €5,702 | +€4,773 | +513.6% |
| Current assets | 29/58 | €130,795 | €100,324 | -€30,471 | -23.3% |
| Stocks and contracts in progress | 3 | €62,583 | €45,594 | -€16,989 | -27.1% |
| Stocks | 30/36 | €62,583 | €45,594 | -€16,989 | -27.1% |
| Amounts receivable within one year | 40/41 | €66,717 | €33,770 | -€32,947 | -49.4% |
| Trade receivables | 40 | €55,714 | €20,879 | -€34,835 | -62.5% |
| Other amounts receivable | 41 | €11,003 | €12,891 | +€1,888 | +17.2% |
| Cash at bank and in hand | 54/58 | - | €20,961 | +€20,961 | |
| Deferred charges and accrued income | 490/1 | €1,495 | - | -€1,495 | |
| Total equity and liabilities | 10/49 | €154,969 | €110,551 | -€44,419 | -28.7% |
| Equity | 10/15 | €51,780 | €61,094 | +€9,314 | +18.0% |
| Contributions | 10/11 | €10,500 | €10,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €6,860 | +€5,000 | +268.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €39,420 | €43,734 | +€4,314 | +10.9% |
| Amounts payable | 17/49 | €103,189 | €49,457 | -€53,732 | -52.1% |
| Amounts payable within one year | 42/48 | €103,189 | €49,457 | -€53,732 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €677 | - | -€677 | |
| Financial debts | 43 | €16,133 | - | -€16,133 | |
| Credit institutions | 430/8 | €16,133 | - | -€16,133 | |
| Trade debts | 44 | €49,094 | €13,874 | -€35,219 | -71.7% |
| Suppliers | 440/4 | €49,094 | €13,874 | -€35,219 | -71.7% |
| Taxes, remuneration and social security | 45 | €4,691 | €8,630 | +€3,938 | +83.9% |
| Taxes | 450/3 | €4,691 | €8,630 | +€3,938 | +83.9% |
| Other amounts payable | 47/48 | €32,593 | €26,953 | -€5,641 | -17.3% |
| Turnover | 70 | €757,459 | €682,527 | -€74,932 | -9.9% |
| Non-recurring operating income | 76A | €1,280 | - | -€1,280 | |
| Goods, raw materials, services and sundry goods | 60/61 | €727,363 | €645,786 | -€81,577 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,303 | €19,011 | -€2,292 | -10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€15,500 | -€19,496 | -€3,996 | -25.8% |
| Other operating charges | 640/8 | €1,501 | €3,132 | +€1,630 | +108.6% |
| Gross operating margin | 9900 | €31,376 | €28,607 | -€2,769 | -8.8% |
| Operating profit (loss) | 9901 | €24,072 | €25,961 | +€1,889 | +7.8% |
| Financial income | 75/76B | €89 | €188 | +€99 | +112.1% |
| Recurring financial income | 75 | €89 | €188 | +€99 | +112.1% |
| Financial charges | 65/66B | €12,534 | €12,897 | +€363 | +2.9% |
| Recurring financial charges | 65 | €12,534 | €12,897 | +€363 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €11,627 | €13,252 | +€1,625 | +14.0% |
| Income taxes | 67/77 | €8,998 | €3,938 | -€5,059 | -56.2% |
| Profit (loss) for the period | 9904 | €2,629 | €9,314 | +€6,685 | +254.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,629 | €9,314 | +€6,685 | +254.3% |
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 7 October 2026 via checked.be.