BIOFLOW: 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.
BIOFLOW
Largest movements
- Intangible fixed assets -€7,300
down €7,300 (-74.5%), from €9,800 to €2,500
- Receivables within one year -€1,706
down €1,706 (-96.9%), from €1,761 to €55
- Cash -€165
down €165 (-32.8%), from €503 to €338
mainly Net result for the year (-€7,927) and Debts after one year (-€1,731)
- Profit (loss) carried forward -€7,927
down €7,927 (-16.8%), from -€47,207 to -€55,134
- Debts after one year -€1,731
down €1,731 (-4.7%), from €36,733 to €35,002
- Trade debts +€287
up €287 (+7.3%), from €3,938 to €4,224
- Tax, wage and social debts +€200
new in 2021: €200
- Depreciation +€7,300
new in 2021: €7,300
- Gross operating margin -€317
new in 2021: -€317
- Other operating charges +€301
new in 2021: €301
- Financial charges +€9
new in 2021: €9
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,064 | €2,893 | -€9,171 | -76.0% |
| Fixed assets | 21/28 | €9,800 | €2,500 | -€7,300 | -74.5% |
| Intangible fixed assets | 21 | €9,800 | €2,500 | -€7,300 | -74.5% |
| Current assets | 29/58 | €2,264 | €393 | -€1,871 | -82.7% |
| Amounts receivable within one year | 40/41 | €1,761 | €55 | -€1,706 | -96.9% |
| Other amounts receivable | 41 | - | €55 | +€55 | |
| Cash at bank and in hand | 54/58 | €503 | €338 | -€165 | -32.8% |
| Total equity and liabilities | 10/49 | €12,064 | €2,893 | -€9,171 | -76.0% |
| Equity | 10/15 | -€28,607 | -€36,534 | -€7,927 | -27.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,207 | -€55,134 | -€7,927 | -16.8% |
| Amounts payable | 17/49 | €40,671 | €39,427 | -€1,244 | -3.1% |
| Amounts payable after more than one year | 17 | €36,733 | €35,002 | -€1,731 | -4.7% |
| Other amounts payable | 178/9 | - | €35,002 | +€35,002 | |
| Amounts payable within one year | 42/48 | €3,938 | €4,424 | +€487 | +12.4% |
| Trade debts | 44 | €3,938 | €4,224 | +€287 | +7.3% |
| Suppliers | 440/4 | - | €4,224 | +€4,224 | |
| Taxes, remuneration and social security | 45 | - | €200 | +€200 | |
| Taxes | 450/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,300 | +€7,300 | |
| Other operating charges | 640/8 | - | €301 | +€301 | |
| Gross operating margin | 9900 | - | -€317 | -€317 | |
| Operating profit (loss) | 9901 | -€448 | -€7,918 | -€7,470 | -1669.4% |
| Financial charges | 65/66B | - | €9 | +€9 | |
| Recurring financial charges | 65 | €102 | €9 | -€93 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | -€550 | -€7,927 | -€7,377 | -1342.0% |
| Profit (loss) for the period | 9904 | -€550 | -€7,927 | -€7,377 | -1342.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€550 | -€7,927 | -€7,377 | -1342.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.