BIOGRA LOGISTICS: 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.
BIOGRA LOGISTICS
Largest movements
- Cash -€20,062
down €20,062 (-63.2%), from €31,727 to €11,665
mainly Net result for the year (-€33,364) and Trade debts (-€2,170)
- Receivables within one year -€13,298
down €13,298 (-19.0%), from €69,830 to €56,532
of which Trade receivables: -€14,007
- Tangible fixed assets -€2,329
down €2,329 (-33.6%), from €6,929 to €4,600
of which Plant, machinery and equipment: -€1,793
- Reserves -€33,364
down €33,364 (-37.8%), from €88,190 to €54,826
- Trade debts -€2,170
down €2,170 (-11.4%), from €19,096 to €16,925
- Staff costs -€19,740
down €19,740 (-51.4%), from €38,391 to €18,650
- Other operating charges -€15,563
down €15,563 (-92.5%), from €16,826 to €1,263
- Gross operating margin +€2,325
up €2,325 (+17.8%), from -€13,042 to -€10,718
- Financial income -€1,424
down €1,424 (-99.6%), from €1,429 to €6
- Financial charges -€924
down €924 (-69.3%), from €1,333 to €410
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 | €113,486 | €77,952 | -€35,534 | -31.3% |
| Fixed assets | 21/28 | €11,929 | €9,600 | -€2,329 | -19.5% |
| Tangible fixed assets | 22/27 | €6,929 | €4,600 | -€2,329 | -33.6% |
| Plant, machinery and equipment | 23 | €3,522 | €1,729 | -€1,793 | -50.9% |
| Furniture and vehicles | 24 | €3,407 | €2,871 | -€536 | -15.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €101,557 | €68,351 | -€33,205 | -32.7% |
| Amounts receivable within one year | 40/41 | €69,830 | €56,532 | -€13,298 | -19.0% |
| Trade receivables | 40 | €68,336 | €54,329 | -€14,007 | -20.5% |
| Other amounts receivable | 41 | €1,494 | €2,203 | +€709 | +47.5% |
| Cash at bank and in hand | 54/58 | €31,727 | €11,665 | -€20,062 | -63.2% |
| Deferred charges and accrued income | 490/1 | - | €154 | +€154 | |
| Total equity and liabilities | 10/49 | €113,486 | €77,952 | -€35,534 | -31.3% |
| Equity | 10/15 | €94,390 | €61,026 | -€33,364 | -35.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,190 | €54,826 | -€33,364 | -37.8% |
| Distributable reserves | 133 | €88,190 | €54,826 | -€33,364 | -37.8% |
| Amounts payable | 17/49 | €19,096 | €16,925 | -€2,170 | -11.4% |
| Amounts payable within one year | 42/48 | €19,096 | €16,925 | -€2,170 | -11.4% |
| Trade debts | 44 | €19,096 | €16,925 | -€2,170 | -11.4% |
| Suppliers | 440/4 | €19,096 | €16,925 | -€2,170 | -11.4% |
| Remuneration, social security and pensions | 62 | €38,391 | €18,650 | -€19,740 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,574 | €2,329 | -€245 | -9.5% |
| Other operating charges | 640/8 | €16,826 | €1,263 | -€15,563 | -92.5% |
| Gross operating margin | 9900 | -€13,042 | -€10,718 | +€2,325 | +17.8% |
| Operating profit (loss) | 9901 | -€70,833 | -€32,960 | +€37,873 | +53.5% |
| Financial income | 75/76B | €1,429 | €6 | -€1,424 | -99.6% |
| Recurring financial income | 75 | €1,429 | €6 | -€1,424 | -99.6% |
| Financial charges | 65/66B | €1,333 | €410 | -€924 | -69.3% |
| Recurring financial charges | 65 | €1,333 | €410 | -€924 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | -€70,738 | -€33,364 | +€37,373 | +52.8% |
| Profit (loss) for the period | 9904 | -€70,738 | -€33,364 | +€37,373 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,738 | -€33,364 | +€37,373 | +52.8% |
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 24 October 2026 via checked.be.