BIOLEVERAGE: what changed
Two fiscal 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.
BIOLEVERAGE
Largest movements
- Receivables within one year +€41,443
up €41,443 (+118.3%), from €35,027 to €76,469
of which Trade receivables: +€41,443
- Cash +€34,778
up €34,778 (+16.2%), from €215,232 to €250,010
mainly Other debts (+€233,303) and Net result for the year (+€154,056)
- Deferred charges and accrued income +€15,700
up €15,700 (+18427.5%), from €85 to €15,785
- Other debts +€233,303
up €233,303 (+280.8%), from €83,094 to €316,397
- Profit (loss) carried forward -€136,664
no longer reported in 2025 (was €136,664)
- Gross operating margin +€23,973
up €23,973 (+13.2%), from €182,162 to €206,135
- Taxes +€5,707
up €5,707 (+14.0%), from €40,723 to €46,430
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.
Cash bridge derived
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 | €260,885 | €354,748 | +€93,863 | +36.0% |
| Fixed assets | 21/28 | €10,540 | €12,483 | +€1,942 | +18.4% |
| Tangible fixed assets | 22/27 | €10,540 | €12,483 | +€1,942 | +18.4% |
| Furniture and vehicles | 24 | €8,077 | €10,304 | +€2,227 | +27.6% |
| Other tangible fixed assets | 26 | €2,463 | €2,178 | -€285 | -11.6% |
| Current assets | 29/58 | €250,345 | €342,265 | +€91,920 | +36.7% |
| Amounts receivable within one year | 40/41 | €35,027 | €76,469 | +€41,443 | +118.3% |
| Trade receivables | 40 | €30,250 | €71,693 | +€41,443 | +137.0% |
| Other amounts receivable | 41 | €4,777 | €4,777 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €215,232 | €250,010 | +€34,778 | +16.2% |
| Deferred charges and accrued income | 490/1 | €85 | €15,785 | +€15,700 | +18427.5% |
| Total equity and liabilities | 10/49 | €260,885 | €354,748 | +€93,863 | +36.0% |
| Equity | 10/15 | €139,664 | €3,000 | -€136,664 | -97.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,664 | - | -€136,664 | |
| Amounts payable | 17/49 | €121,221 | €351,748 | +€230,527 | +190.2% |
| Amounts payable within one year | 42/48 | €121,221 | €351,748 | +€230,527 | +190.2% |
| Trade debts | 44 | €3,875 | €1,726 | -€2,148 | -55.4% |
| Suppliers | 440/4 | €3,875 | €1,726 | -€2,148 | -55.4% |
| Taxes, remuneration and social security | 45 | €34,252 | €33,625 | -€627 | -1.8% |
| Taxes | 450/3 | €34,252 | €33,625 | -€627 | -1.8% |
| Other amounts payable | 47/48 | €83,094 | €316,397 | +€233,303 | +280.8% |
| Non-recurring operating income | 76A | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,226 | €3,330 | +€104 | +3.2% |
| Other operating charges | 640/8 | €793 | €655 | -€138 | -17.4% |
| Gross operating margin | 9900 | €182,162 | €206,135 | +€23,973 | +13.2% |
| Operating profit (loss) | 9901 | €178,144 | €202,150 | +€24,006 | +13.5% |
| Financial income | 75/76B | €150 | €14 | -€136 | -90.7% |
| Recurring financial income | 75 | €150 | €14 | -€136 | -90.7% |
| Financial charges | 65/66B | €2,026 | €1,678 | -€348 | -17.2% |
| Recurring financial charges | 65 | €2,026 | €1,678 | -€348 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €176,268 | €200,486 | +€24,218 | +13.7% |
| Income taxes | 67/77 | €40,723 | €46,430 | +€5,707 | +14.0% |
| Profit (loss) for the period | 9904 | €135,545 | €154,056 | +€18,511 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €135,545 | €154,056 | +€18,511 | +13.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.