BION BOIS: 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.
BION BOIS
Largest movements
- Tangible fixed assets -€61,526
down €61,526 (-46.9%), from €131,128 to €69,602
of which Furniture and vehicles: -€56,204
- Receivables within one year -€11,255
down €11,255 (-27.6%), from €40,770 to €29,515
of which Trade receivables: -€24,686
- Profit (loss) carried forward -€54,885
down €54,885 (-138%), from -€39,764 to -€94,649
- Other debts -€20,807
down €20,807 (-61.1%), from €34,073 to €13,265
- Financial income +€32,350
up €32,350 (+9,770%), from €331 to €32,682
of which Non-recurring financial income: +€32,682
- Other operating charges +€30,062
up €30,062 (+4,518%), from €665 to €30,728
- Turnover -€21,691
down €21,691 (-16.6%), from €130,876 to €109,185
- Purchases and services -€18,941
down €18,941 (-15.7%), from €120,463 to €101,522
- Depreciation -€11,833
down €11,833 (-17.6%), from €67,226 to €55,393
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 | €249,937 | €175,987 | -€73,950 | -29.6% |
| Fixed assets | 21/28 | €131,333 | €69,807 | -€61,526 | -46.8% |
| Tangible fixed assets | 22/27 | €131,128 | €69,602 | -€61,526 | -46.9% |
| Plant, machinery and equipment | 23 | €31,980 | €26,659 | -€5,322 | -16.6% |
| Furniture and vehicles | 24 | €99,148 | €42,944 | -€56,204 | -56.7% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €118,604 | €106,180 | -€12,424 | -10.5% |
| Amounts receivable within one year | 40/41 | €40,770 | €29,515 | -€11,255 | -27.6% |
| Trade receivables | 40 | €40,770 | €16,084 | -€24,686 | -60.6% |
| Other amounts receivable | 41 | €0 | €13,431 | +€13,431 | |
| Cash at bank and in hand | 54/58 | €73,927 | €72,776 | -€1,151 | -1.6% |
| Deferred charges and accrued income | 490/1 | €3,907 | €3,889 | -€18 | -0.5% |
| Total equity and liabilities | 10/49 | €249,937 | €175,987 | -€73,950 | -29.6% |
| Equity | 10/15 | €210,196 | €155,311 | -€54,885 | -26.1% |
| Contributions | 10/11 | €189,600 | €189,600 | = | 0.0% |
| Reserves | 13 | €60,360 | €60,360 | = | 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% |
| Distributable reserves | 133 | €58,500 | €58,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,764 | -€94,649 | -€54,885 | -138% |
| Amounts payable | 17/49 | €39,741 | €20,676 | -€19,065 | -48.0% |
| Amounts payable within one year | 42/48 | €38,241 | €17,676 | -€20,565 | -53.8% |
| Trade debts | 44 | €1,967 | €4,411 | +€2,444 | +124% |
| Suppliers | 440/4 | €1,967 | €4,411 | +€2,444 | +124% |
| Taxes, remuneration and social security | 45 | €2,202 | - | -€2,202 | |
| Taxes | 450/3 | €2,202 | - | -€2,202 | |
| Other amounts payable | 47/48 | €34,073 | €13,265 | -€20,807 | -61.1% |
| Accrued charges and deferred income | 492/3 | €1,500 | €3,000 | +€1,500 | +100% |
| Turnover | 70 | €130,876 | €109,185 | -€21,691 | -16.6% |
| Non-recurring operating income | 76A | - | €431 | +€431 | |
| Goods, raw materials, services and sundry goods | 60/61 | €120,463 | €101,522 | -€18,941 | -15.7% |
| Remuneration, social security and pensions | 62 | €1,163 | €1,222 | +€59 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,226 | €55,393 | -€11,833 | -17.6% |
| Other operating charges | 640/8 | €665 | €30,728 | +€30,062 | +4,518% |
| Non-recurring operating charges | 66A | €8,921 | €144 | -€8,777 | -98.4% |
| Gross operating margin | 9900 | €10,413 | €8,093 | -€2,320 | -22.3% |
| Operating profit (loss) | 9901 | -€67,562 | -€79,393 | -€11,831 | -17.5% |
| Financial income | 75/76B | €331 | €32,682 | +€32,350 | +9,770% |
| Recurring financial income | 75 | €331 | €32,682 | +€32,350 | +9,770% |
| Non-recurring financial income | 76B | - | €32,682 | +€32,682 | |
| Financial charges | 65/66B | €308 | €8,173 | +€7,865 | +2,555% |
| Recurring financial charges | 65 | €308 | €108 | -€200 | -64.9% |
| Non-recurring financial charges | 66B | - | €8,065 | +€8,065 | |
| Profit (loss) for the period before taxes | 9903 | -€67,539 | -€54,885 | +€12,654 | +18.7% |
| Profit (loss) for the period | 9904 | -€67,539 | -€54,885 | +€12,654 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,539 | -€54,885 | +€12,654 | +18.7% |
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 15 October 2026 via checked.be.