BIOME - Constructions: 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.
What changed
BIOME - Constructions
NACE 23.660, Manufacture of other non-metallic mineral products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€28,123
2024 · -€305,801+€277,678
Equity
€1.2m
2024 · €1.2m-€28,123
Cash
€27,860
2024 · €55,745-€27,885
Balance sheet total
€9.1m
2024 · €4.8m+€4.3m
Largest movements
Assets
- Stocks and contracts +€3.6m
up €3.6m (+103.7%), from €3.5m to €7.1m
- Receivables within one year +€631,121
up €631,121 (+99.0%), from €637,798 to €1.3m
of which Trade receivables: +€507,961
Equity and liabilities
- Debts after one year +€4.0m
up €4.0m (+122.9%), from €3.3m to €7.3m
- Trade debts +€218,843
up €218,843 (+71.3%), from €306,769 to €525,612
Income statement
- Gross operating margin +€487,433
up €487,433, from -€23,047 to €464,386
- Staff costs +€153,431
up €153,431 (+117.0%), from €131,169 to €284,600
- Provisions +€58,806
new in 2025: €58,806
- Depreciation +€33,759
up €33,759 (+27.8%), from €121,400 to €155,159
- Other operating charges -€22,397
down €22,397 (-71.4%), from €31,364 to €8,967
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.
Result 2024
-€305,801
Gross operating margin
+€487,433
Staff costs
-€153,431
Depreciation
-€33,759
Provisions
-€58,806
Other operating charges
+€22,397
Other operating items
+€1,120
Financial income
+€13,357
Financial charges
-€365
Taxes
-€269
Result 2025
-€28,123
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.
From operations
-€3.8m
Investment
-€213,957
Financing
+€4.0m
Cash 2024
€55,745
From operations (derived)
-€3.8m
Net result for the year
-€28,123
Depreciation
+€155,159
Stocks and contracts
-€3.6m
Receivables within one year
-€631,121
Smaller working-capital items
-€9,401
Provisions
+€58,806
Trade debts
+€218,843
Investment (derived)
-€213,957
Investment in fixed assets (net)
-€213,957
Financing
+€4.0m
Debts after one year
+€4.0m
Cash 2025
€27,860
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,827,493 | €9,094,467 | +€4.3m | +88.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €653,590 | €712,388 | +€58,798 | +9.0% |
| Tangible fixed assets | 22/27 | €653,227 | €712,025 | +€58,798 | +9.0% |
| Plant, machinery and equipment | 23 | €49,969 | €56,776 | +€6,807 | +13.6% |
| Furniture and vehicles | 24 | €139,689 | €235,383 | +€95,695 | +68.5% |
| Other tangible fixed assets | 26 | €463,569 | €419,865 | -€43,704 | -9.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €4,173,903 | €8,382,080 | +€4.2m | +100.8% |
| Stocks and contracts in progress | 3 | €3,474,895 | €7,078,485 | +€3.6m | +103.7% |
| Stocks | 30/36 | €3,474,895 | €7,078,485 | +€3.6m | +103.7% |
| Amounts receivable within one year | 40/41 | €637,798 | €1,268,920 | +€631,121 | +99.0% |
| Trade receivables | 40 | €634,310 | €1,142,271 | +€507,961 | +80.1% |
| Other amounts receivable | 41 | €3,488 | €126,648 | +€123,160 | +3530.9% |
| Cash at bank and in hand | 54/58 | €55,745 | €27,860 | -€27,885 | -50.0% |
| Deferred charges and accrued income | 490/1 | €5,465 | €6,815 | +€1,350 | +24.7% |
| Total equity and liabilities | 10/49 | €4,827,493 | €9,094,467 | +€4.3m | +88.4% |
| Equity | 10/15 | €1,206,215 | €1,178,092 | -€28,123 | -2.3% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€793,785 | -€821,908 | -€28,123 | -3.5% |
| Provisions and deferred taxes | 16 | - | €58,806 | +€58,806 | |
| Provisions for liabilities and charges | 160/5 | - | €58,806 | +€58,806 | |
| Other liabilities and charges | 164/5 | - | €58,806 | +€58,806 | |
| Amounts payable | 17/49 | €3,621,278 | €7,857,569 | +€4.2m | +117.0% |
| Amounts payable after more than one year | 17 | €3,276,500 | €7,302,000 | +€4.0m | +122.9% |
| Other amounts payable | 178/9 | €3,276,500 | €7,302,000 | +€4.0m | +122.9% |
| Amounts payable within one year | 42/48 | €344,741 | €555,531 | +€210,790 | +61.1% |
| Trade debts | 44 | €306,769 | €525,612 | +€218,843 | +71.3% |
| Suppliers | 440/4 | €306,769 | €525,612 | +€218,843 | +71.3% |
| Taxes, remuneration and social security | 45 | €37,973 | €29,919 | -€8,053 | -21.2% |
| Taxes | 450/3 | €25,713 | €611 | -€25,102 | -97.6% |
| Remuneration and social security | 454/9 | €12,259 | €29,308 | +€17,049 | +139.1% |
| Accrued charges and deferred income | 492/3 | €36 | €38 | +€2 | +5.4% |
| Non-recurring operating income | 76A | €1,043 | €460 | -€583 | -55.9% |
| Remuneration, social security and pensions | 62 | €131,169 | €284,600 | +€153,431 | +117.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,400 | €155,159 | +€33,759 | +27.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €58,806 | +€58,806 | |
| Other operating charges | 640/8 | €31,364 | €8,967 | -€22,397 | -71.4% |
| Non-recurring operating charges | 66A | €1,152 | €31 | -€1,120 | -97.3% |
| Gross operating margin | 9900 | -€23,047 | €464,386 | +€487,433 | |
| Operating profit (loss) | 9901 | -€308,132 | -€43,177 | +€264,954 | +86.0% |
| Financial income | 75/76B | €3,598 | €16,955 | +€13,357 | +371.2% |
| Recurring financial income | 75 | €3,598 | €16,955 | +€13,357 | +371.2% |
| Financial charges | 65/66B | €925 | €1,290 | +€365 | +39.5% |
| Recurring financial charges | 65 | €925 | €1,290 | +€365 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | -€305,458 | -€27,512 | +€277,947 | +91.0% |
| Income taxes | 67/77 | €342 | €611 | +€269 | +78.5% |
| Profit (loss) for the period | 9904 | -€305,801 | -€28,123 | +€277,678 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€305,801 | -€28,123 | +€277,678 | +90.8% |
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 2 October 2026 via checked.be.