Biogood: 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.
Biogood
Largest movements
- Tangible fixed assets -€13,850
down €13,850 (-5.2%), from €267,408 to €253,557
of which Plant, machinery and equipment: -€10,966
- Stocks and contracts -€7,806
down €7,806 (-64.4%), from €12,120 to €4,314
- Cash -€7,114
down €7,114 (-52.4%), from €13,567 to €6,453
mainly Net result for the year (-€23,481) and Debts after one year (-€12,804)
- Profit (loss) carried forward -€23,481
down €23,481 (-56.6%), from -€41,470 to -€64,951
- Debts after one year -€12,804
down €12,804 (-5.4%), from €238,899 to €226,095
of which Financial debts: -€12,784
- Other debts +€9,878
up €9,878 (+37.8%), from €26,137 to €36,015
- Gross operating margin -€5,168
down €5,168 (-46.5%), from €11,112 to €5,944
- Depreciation +€1,564
up €1,564 (+6.7%), from €23,357 to €24,921
- Financial charges -€303
down €303 (-9.0%), from €3,384 to €3,080
- Other operating charges -€217
down €217 (-13.1%), from €1,655 to €1,437
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 | €303,744 | €274,639 | -€29,105 | -9.6% |
| Fixed assets | 21/28 | €267,418 | €253,567 | -€13,850 | -5.2% |
| Tangible fixed assets | 22/27 | €267,408 | €253,557 | -€13,850 | -5.2% |
| Plant, machinery and equipment | 23 | €47,114 | €36,148 | -€10,966 | -23.3% |
| Other tangible fixed assets | 26 | €220,294 | €217,409 | -€2,885 | -1.3% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €36,326 | €21,072 | -€15,255 | -42.0% |
| Stocks and contracts in progress | 3 | €12,120 | €4,314 | -€7,806 | -64.4% |
| Stocks | 30/36 | €12,120 | €4,314 | -€7,806 | -64.4% |
| Amounts receivable within one year | 40/41 | €8,768 | €7,979 | -€789 | -9.0% |
| Trade receivables | 40 | €6,765 | €7,979 | +€1,213 | +17.9% |
| Other amounts receivable | 41 | €2,002 | - | -€2,002 | |
| Cash at bank and in hand | 54/58 | €13,567 | €6,453 | -€7,114 | -52.4% |
| Deferred charges and accrued income | 490/1 | €1,872 | €2,326 | +€454 | +24.3% |
| Total equity and liabilities | 10/49 | €303,744 | €274,639 | -€29,105 | -9.6% |
| Equity | 10/15 | €20,212 | -€3,269 | -€23,481 | |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €1,682 | €1,682 | = | 0.0% |
| Distributable reserves | 133 | €1,682 | €1,682 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,470 | -€64,951 | -€23,481 | -56.6% |
| Amounts payable | 17/49 | €283,532 | €277,908 | -€5,624 | -2.0% |
| Amounts payable after more than one year | 17 | €238,899 | €226,095 | -€12,804 | -5.4% |
| Financial debts | 170/4 | €238,850 | €226,066 | -€12,784 | -5.4% |
| Other amounts payable | 178/9 | €49 | €29 | -€20 | -41.2% |
| Amounts payable within one year | 42/48 | €44,633 | €51,018 | +€6,385 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €15,115 | €12,784 | -€2,331 | -15.4% |
| Trade debts | 44 | €3,381 | €1,917 | -€1,464 | -43.3% |
| Suppliers | 440/4 | €3,381 | €1,917 | -€1,464 | -43.3% |
| Taxes, remuneration and social security | 45 | - | €302 | +€302 | |
| Taxes | 450/3 | - | €302 | +€302 | |
| Other amounts payable | 47/48 | €26,137 | €36,015 | +€9,878 | +37.8% |
| Accrued charges and deferred income | 492/3 | - | €795 | +€795 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,357 | €24,921 | +€1,564 | +6.7% |
| Other operating charges | 640/8 | €1,655 | €1,437 | -€217 | -13.1% |
| Gross operating margin | 9900 | €11,112 | €5,944 | -€5,168 | -46.5% |
| Operating profit (loss) | 9901 | -€13,899 | -€20,414 | -€6,515 | -46.9% |
| Financial income | 75/76B | €0 | €13 | +€13 | +66,950% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +66,950% |
| Financial charges | 65/66B | €3,384 | €3,080 | -€303 | -9.0% |
| Recurring financial charges | 65 | €3,384 | €3,080 | -€303 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,283 | -€23,481 | -€6,198 | -35.9% |
| Profit (loss) for the period | 9904 | -€17,283 | -€23,481 | -€6,198 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,283 | -€23,481 | -€6,198 | -35.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.