BIOMASSE: 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.
BIOMASSE
Largest movements
- Cash -€27,349
down €27,349 (-52.5%), from €52,087 to €24,739
mainly Net result for the year (-€47,128) and Contributions, distributions and other (-€20,900)
- Receivables within one year -€20,136
down €20,136 (-69.7%), from €28,884 to €8,747
of which Trade receivables: -€28,884
- Tangible fixed assets -€18,671
down €18,671 (-29.6%), from €63,107 to €44,436
of which Furniture and vehicles: -€16,852
- Profit (loss) carried forward -€68,028
down €68,028 (-100.0%), from €68,028 to €0
- Other debts +€22,476
up €22,476 (+137.7%), from €16,323 to €38,799
- Tax, wage and social debts -€16,097
down €16,097 (-81.8%), from €19,690 to €3,593
of which Taxes: -€9,616
- Debts after one year -€5,059
down €5,059 (-59.3%), from €8,534 to €3,475
- Short-term financial debts +€2,697
new in 2025: €2,697
- Gross operating margin -€110,332
down €110,332 (-99.8%), from €110,573 to €241
- Taxes -€16,368
down €16,368 (-99.1%), from €16,514 to €147
- Depreciation +€2,148
up €2,148 (+13.0%), from €16,523 to €18,671
- Staff costs -€1,502
down €1,502 (-5.2%), from €28,804 to €27,302
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 | €146,390 | €80,375 | -€66,014 | -45.1% |
| Fixed assets | 21/28 | €63,107 | €44,436 | -€18,671 | -29.6% |
| Tangible fixed assets | 22/27 | €63,107 | €44,436 | -€18,671 | -29.6% |
| Plant, machinery and equipment | 23 | €12,465 | €10,646 | -€1,819 | -14.6% |
| Furniture and vehicles | 24 | €50,642 | €33,790 | -€16,852 | -33.3% |
| Current assets | 29/58 | €83,283 | €35,939 | -€47,344 | -56.8% |
| Amounts receivable within one year | 40/41 | €28,884 | €8,747 | -€20,136 | -69.7% |
| Trade receivables | 40 | €28,884 | €0 | -€28,884 | -100.0% |
| Other amounts receivable | 41 | €0 | €8,747 | +€8,747 | |
| Cash at bank and in hand | 54/58 | €52,087 | €24,739 | -€27,349 | -52.5% |
| Deferred charges and accrued income | 490/1 | €2,312 | €2,453 | +€141 | +6.1% |
| Total equity and liabilities | 10/49 | €146,390 | €80,375 | -€66,014 | -45.1% |
| Equity | 10/15 | €92,452 | €24,424 | -€68,028 | -73.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,824 | €5,824 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,964 | €3,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,028 | €0 | -€68,028 | -100.0% |
| Amounts payable | 17/49 | €53,937 | €55,951 | +€2,014 | +3.7% |
| Amounts payable after more than one year | 17 | €8,534 | €3,475 | -€5,059 | -59.3% |
| Financial debts | 170/4 | €8,534 | €3,475 | -€5,059 | -59.3% |
| Amounts payable within one year | 42/48 | €43,568 | €50,276 | +€6,708 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €4,879 | €5,059 | +€180 | +3.7% |
| Financial debts | 43 | - | €2,697 | +€2,697 | |
| Credit institutions | 430/8 | - | €2,697 | +€2,697 | |
| Trade debts | 44 | €2,676 | €128 | -€2,548 | -95.2% |
| Suppliers | 440/4 | €2,676 | €128 | -€2,548 | -95.2% |
| Taxes, remuneration and social security | 45 | €19,690 | €3,593 | -€16,097 | -81.8% |
| Taxes | 450/3 | €11,136 | €1,520 | -€9,616 | -86.4% |
| Remuneration and social security | 454/9 | €8,554 | €2,073 | -€6,481 | -75.8% |
| Other amounts payable | 47/48 | €16,323 | €38,799 | +€22,476 | +137.7% |
| Accrued charges and deferred income | 492/3 | €1,835 | €2,200 | +€365 | +19.9% |
| Remuneration, social security and pensions | 62 | €28,804 | €27,302 | -€1,502 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,523 | €18,671 | +€2,148 | +13.0% |
| Other operating charges | 640/8 | €711 | €608 | -€103 | -14.5% |
| Gross operating margin | 9900 | €110,573 | €241 | -€110,332 | -99.8% |
| Operating profit (loss) | 9901 | €64,535 | -€46,340 | -€110,875 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €330 | €642 | +€311 | +94.3% |
| Recurring financial charges | 65 | €330 | €642 | +€311 | +94.3% |
| Profit (loss) for the period before taxes | 9903 | €64,205 | -€46,981 | -€111,186 | |
| Income taxes | 67/77 | €16,514 | €147 | -€16,368 | -99.1% |
| Profit (loss) for the period | 9904 | €47,690 | -€47,128 | -€94,818 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,690 | -€47,128 | -€94,818 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.