BIOHOFKE: 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.
BIOHOFKE
Largest movements
- Cash +€23,984
up €23,984 (+193%), from €12,403 to €36,387
mainly Depreciation (+€14,711) and Accrued charges and deferred income (+€5,965)
- Tangible fixed assets -€14,068
down €14,068 (-23.7%), from €59,467 to €45,399
of which Land and buildings: -€7,444
- Receivables within one year +€8,146
up €8,146 (+14.7%), from €55,348 to €63,494
of which Other amounts receivable: +€5,982
- Stocks and contracts -€4,731
down €4,731 (-16.9%), from €27,981 to €23,250
- Accrued charges and deferred income +€5,965
up €5,965 (+19.9%), from €30,000 to €35,965
- Trade debts +€5,153
up €5,153 (+18.7%), from €27,488 to €32,641
- Tax, wage and social debts +€2,222
up €2,222 (+37,033%), from €6 to €2,228
of which Remuneration and social security: +€2,228
- Current portion of long-term debt -€2,176
no longer reported in 2025 (was €2,176)
- Reserves +€2,167
up €2,167 (+2.4%), from €89,329 to €91,496
- Depreciation -€5,730
down €5,730 (-28.0%), from €20,441 to €14,711
- Gross operating margin -€4,917
down €4,917 (-12.9%), from €38,033 to €33,116
- Financial charges +€1,761
up €1,761, from -€877 to €884
- Staff costs +€817
up €817 (+6.6%), from €12,316 to €13,133
- Other operating charges -€777
down €777 (-31.6%), from €2,456 to €1,679
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 | €155,199 | €168,530 | +€13,331 | +8.6% |
| Fixed assets | 21/28 | €59,467 | €45,399 | -€14,068 | -23.7% |
| Tangible fixed assets | 22/27 | €59,467 | €45,399 | -€14,068 | -23.7% |
| Land and buildings | 22 | €45,403 | €37,959 | -€7,444 | -16.4% |
| Plant, machinery and equipment | 23 | €9,566 | €5,396 | -€4,170 | -43.6% |
| Furniture and vehicles | 24 | €4,498 | €2,044 | -€2,454 | -54.6% |
| Current assets | 29/58 | €95,732 | €123,131 | +€27,399 | +28.6% |
| Stocks and contracts in progress | 3 | €27,981 | €23,250 | -€4,731 | -16.9% |
| Stocks | 30/36 | €27,981 | €23,250 | -€4,731 | -16.9% |
| Amounts receivable within one year | 40/41 | €55,348 | €63,494 | +€8,146 | +14.7% |
| Trade receivables | 40 | €22,417 | €24,581 | +€2,164 | +9.7% |
| Other amounts receivable | 41 | €32,931 | €38,913 | +€5,982 | +18.2% |
| Cash at bank and in hand | 54/58 | €12,403 | €36,387 | +€23,984 | +193% |
| Total equity and liabilities | 10/49 | €155,199 | €168,530 | +€13,331 | +8.6% |
| Equity | 10/15 | €95,529 | €97,696 | +€2,167 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,329 | €91,496 | +€2,167 | +2.4% |
| Distributable reserves | 133 | €89,329 | €91,496 | +€2,167 | +2.4% |
| Amounts payable | 17/49 | €59,670 | €70,834 | +€11,164 | +18.7% |
| Amounts payable within one year | 42/48 | €29,670 | €34,869 | +€5,199 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €2,176 | - | -€2,176 | |
| Trade debts | 44 | €27,488 | €32,641 | +€5,153 | +18.7% |
| Suppliers | 440/4 | €27,488 | €32,641 | +€5,153 | +18.7% |
| Taxes, remuneration and social security | 45 | €6 | €2,228 | +€2,222 | +37,033% |
| Taxes | 450/3 | €6 | - | -€6 | |
| Remuneration and social security | 454/9 | - | €2,228 | +€2,228 | |
| Accrued charges and deferred income | 492/3 | €30,000 | €35,965 | +€5,965 | +19.9% |
| Remuneration, social security and pensions | 62 | €12,316 | €13,133 | +€817 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,441 | €14,711 | -€5,730 | -28.0% |
| Other operating charges | 640/8 | €2,456 | €1,679 | -€777 | -31.6% |
| Gross operating margin | 9900 | €38,033 | €33,116 | -€4,917 | -12.9% |
| Operating profit (loss) | 9901 | €2,820 | €3,593 | +€773 | +27.4% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | -€877 | €884 | +€1,761 | |
| Recurring financial charges | 65 | -€877 | €884 | +€1,761 | |
| Profit (loss) for the period before taxes | 9903 | €3,714 | €2,709 | -€1,005 | -27.1% |
| Income taxes | 67/77 | €754 | €542 | -€212 | -28.1% |
| Profit (loss) for the period | 9904 | €2,960 | €2,167 | -€793 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,960 | €2,167 | -€793 | -26.8% |
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 21 October 2026 via checked.be.