BIOFLORA: 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.
BIOFLORA
Largest movements
- Current investments -€35,157
down €35,157 (-63.7%), from €55,220 to €20,063
- Tangible fixed assets -€7,510
down €7,510 (-19.9%), from €37,807 to €30,297
of which Furniture and vehicles: -€8,140
- Receivables within one year -€6,324
down €6,324 (-50.6%), from €12,503 to €6,179
of which Other amounts receivable: -€6,090
- Stocks and contracts -€2,428
down €2,428 (-32.4%), from €7,486 to €5,058
- Cash +€1,312
up €1,312 (+39.7%), from €3,302 to €4,614
mainly Current investments (+€35,157) and Depreciation (+€9,609)
- Trade debts -€48,591
down €48,591 (-92.8%), from €52,380 to €3,789
- Purchases and services -€10,792
down €10,792 (-9.1%), from €119,203 to €108,411
- Turnover -€10,479
down €10,479 (-8.1%), from €129,809 to €119,330
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 | €116,318 | €67,388 | -€48,930 | -42.1% |
| Fixed assets | 21/28 | €37,807 | €30,297 | -€7,510 | -19.9% |
| Tangible fixed assets | 22/27 | €37,807 | €30,297 | -€7,510 | -19.9% |
| Land and buildings | 22 | €3,889 | €3,231 | -€658 | -16.9% |
| Plant, machinery and equipment | 23 | €1,358 | €2,646 | +€1,288 | +94.8% |
| Furniture and vehicles | 24 | €32,560 | €24,420 | -€8,140 | -25.0% |
| Current assets | 29/58 | €78,511 | €37,091 | -€41,420 | -52.8% |
| Stocks and contracts in progress | 3 | €7,486 | €5,058 | -€2,428 | -32.4% |
| Stocks | 30/36 | €7,486 | €5,058 | -€2,428 | -32.4% |
| Amounts receivable within one year | 40/41 | €12,503 | €6,179 | -€6,324 | -50.6% |
| Trade receivables | 40 | €2,144 | €1,910 | -€234 | -10.9% |
| Other amounts receivable | 41 | €10,359 | €4,269 | -€6,090 | -58.8% |
| Current investments | 50/53 | €55,220 | €20,063 | -€35,157 | -63.7% |
| Cash at bank and in hand | 54/58 | €3,302 | €4,614 | +€1,312 | +39.7% |
| Deferred charges and accrued income | 490/1 | - | €1,177 | +€1,177 | |
| Total equity and liabilities | 10/49 | €116,318 | €67,388 | -€48,930 | -42.1% |
| Equity | 10/15 | €63,938 | €63,599 | -€339 | -0.5% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Capital | 10 | €24,800 | €24,800 | = | 0.0% |
| Issued capital | 100 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €8,746 | €8,746 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,185 | €2,185 | = | 0.0% |
| Legal reserve | 130 | €2,185 | €2,185 | = | 0.0% |
| Distributable reserves | 133 | €6,561 | €6,561 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,392 | €30,053 | -€339 | -1.1% |
| Amounts payable | 17/49 | €52,380 | €3,789 | -€48,591 | -92.8% |
| Amounts payable within one year | 42/48 | €52,380 | €3,789 | -€48,591 | -92.8% |
| Trade debts | 44 | €52,380 | €3,789 | -€48,591 | -92.8% |
| Suppliers | 440/4 | €52,380 | €3,789 | -€48,591 | -92.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Turnover | 70 | €129,809 | €119,330 | -€10,479 | -8.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,203 | €108,411 | -€10,792 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,863 | €9,609 | -€254 | -2.6% |
| Other operating charges | 640/8 | €1,727 | €1,671 | -€56 | -3.2% |
| Gross operating margin | 9900 | €10,606 | €10,919 | +€313 | +3.0% |
| Operating profit (loss) | 9901 | -€984 | -€361 | +€623 | +63.3% |
| Financial income | 75/76B | €315 | €89 | -€226 | -71.7% |
| Recurring financial income | 75 | €315 | €89 | -€226 | -71.7% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +2.6% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€708 | -€312 | +€396 | +55.9% |
| Income taxes | 67/77 | €94 | €27 | -€67 | -71.3% |
| Profit (loss) for the period | 9904 | -€802 | -€339 | +€463 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€802 | -€339 | +€463 | +57.7% |
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 1 October 2026 via checked.be.