BIOFUN: 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.
BIOFUN
Largest movements
- Receivables within one year -€24,926
down €24,926 (-63.9%), from €38,990 to €14,064
of which Other amounts receivable: -€17,788
- Cash -€4,857
down €4,857 (-11.4%), from €42,584 to €37,727
mainly Trade debts (-€17,816) and Net result for the year (-€13,118)
- Stocks and contracts -€2,299
down €2,299 (-10.8%), from €21,283 to €18,983
- Trade debts -€17,816
down €17,816 (-96.6%), from €18,440 to €623
- Reserves -€13,000
down €13,000 (-16.5%), from €78,860 to €65,860
of which Distributable reserves: -€13,000
- Tax, wage and social debts -€1,650
down €1,650 (-42.3%), from €3,900 to €2,250
- Gross operating margin +€28,071
up €28,071 (+69.8%), from -€40,203 to -€12,132
- Depreciation +€681
up €681 (+914%), from €75 to €756
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 | €107,020 | €74,436 | -€32,584 | -30.4% |
| Fixed assets | 21/28 | €3,983 | €3,228 | -€756 | -19.0% |
| Tangible fixed assets | 22/27 | €3,703 | €2,948 | -€756 | -20.4% |
| Furniture and vehicles | 24 | €3,703 | €2,948 | -€756 | -20.4% |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €103,037 | €71,208 | -€31,829 | -30.9% |
| Stocks and contracts in progress | 3 | €21,283 | €18,983 | -€2,299 | -10.8% |
| Stocks | 30/36 | €21,283 | €18,983 | -€2,299 | -10.8% |
| Amounts receivable within one year | 40/41 | €38,990 | €14,064 | -€24,926 | -63.9% |
| Trade receivables | 40 | €19,820 | €12,681 | -€7,138 | -36.0% |
| Other amounts receivable | 41 | €19,171 | €1,383 | -€17,788 | -92.8% |
| Cash at bank and in hand | 54/58 | €42,584 | €37,727 | -€4,857 | -11.4% |
| Deferred charges and accrued income | 490/1 | €180 | €434 | +€254 | +141% |
| Total equity and liabilities | 10/49 | €107,020 | €74,436 | -€32,584 | -30.4% |
| Equity | 10/15 | €84,680 | €71,562 | -€13,118 | -15.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,860 | €65,860 | -€13,000 | -16.5% |
| 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 | €77,000 | €64,000 | -€13,000 | -16.9% |
| Profit (loss) carried forward | 14 | €820 | €702 | -€118 | -14.4% |
| Amounts payable | 17/49 | €22,340 | €2,873 | -€19,466 | -87.1% |
| Amounts payable within one year | 42/48 | €22,340 | €2,873 | -€19,466 | -87.1% |
| Trade debts | 44 | €18,440 | €623 | -€17,816 | -96.6% |
| Suppliers | 440/4 | €18,440 | €623 | -€17,816 | -96.6% |
| Taxes, remuneration and social security | 45 | €3,900 | €2,250 | -€1,650 | -42.3% |
| Taxes | 450/3 | €3,900 | €2,250 | -€1,650 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75 | €756 | +€681 | +914% |
| Gross operating margin | 9900 | -€40,203 | -€12,132 | +€28,071 | +69.8% |
| Operating profit (loss) | 9901 | -€40,277 | -€12,887 | +€27,390 | +68.0% |
| Financial income | 75/76B | €20 | €108 | +€88 | +435% |
| Recurring financial income | 75 | €20 | €108 | +€88 | +435% |
| Financial charges | 65/66B | €256 | €339 | +€82 | +32.1% |
| Recurring financial charges | 65 | €256 | €339 | +€82 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,513 | -€13,118 | +€27,395 | +67.6% |
| Profit (loss) for the period | 9904 | -€40,513 | -€13,118 | +€27,395 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,513 | -€13,118 | +€27,395 | +67.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.