BION CONSTRUCT: 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.
BION CONSTRUCT
Largest movements
- Receivables within one year +€206,134
up €206,134 (+104.4%), from €197,402 to €403,536
of which Trade receivables: +€192,416
- Cash -€27,872
down €27,872 (-57.2%), from €48,740 to €20,868
mainly Receivables within one year (-€206,134) and Investment in fixed assets (net) (-€12,809)
- Tangible fixed assets +€7,894
up €7,894 (+181.4%), from €4,352 to €12,246
- Trade debts +€121,214
up €121,214 (+410.7%), from €29,511 to €150,725
- Profit (loss) carried forward +€68,326
up €68,326 (+38.7%), from €176,502 to €244,828
- Gross operating margin +€41,977
up €41,977 (+69.1%), from €60,768 to €102,745
- Taxes +€11,936
up €11,936 (+81.8%), from €14,593 to €26,528
- Financial income +€1,043
up €1,043 (+2703.5%), from €39 to €1,082
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 | €259,340 | €442,541 | +€183,202 | +70.6% |
| Fixed assets | 21/28 | €4,352 | €12,246 | +€7,894 | +181.4% |
| Tangible fixed assets | 22/27 | €4,352 | €12,246 | +€7,894 | +181.4% |
| Furniture and vehicles | 24 | €4,352 | €12,246 | +€7,894 | +181.4% |
| Current assets | 29/58 | €254,988 | €430,295 | +€175,308 | +68.8% |
| Amounts receivable within one year | 40/41 | €197,402 | €403,536 | +€206,134 | +104.4% |
| Trade receivables | 40 | €183,627 | €376,043 | +€192,416 | +104.8% |
| Other amounts receivable | 41 | €13,775 | €27,493 | +€13,718 | +99.6% |
| Cash at bank and in hand | 54/58 | €48,740 | €20,868 | -€27,872 | -57.2% |
| Deferred charges and accrued income | 490/1 | €8,846 | €5,891 | -€2,955 | -33.4% |
| Total equity and liabilities | 10/49 | €259,340 | €442,541 | +€183,202 | +70.6% |
| Equity | 10/15 | €196,962 | €265,288 | +€68,326 | +34.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,502 | €244,828 | +€68,326 | +38.7% |
| Amounts payable | 17/49 | €62,378 | €177,253 | +€114,875 | +184.2% |
| Amounts payable within one year | 42/48 | €62,378 | €177,253 | +€114,875 | +184.2% |
| Trade debts | 44 | €29,511 | €150,725 | +€121,214 | +410.7% |
| Suppliers | 440/4 | €29,511 | €150,725 | +€121,214 | +410.7% |
| Taxes, remuneration and social security | 45 | €30,593 | €26,528 | -€4,064 | -13.3% |
| Taxes | 450/3 | €14,593 | €26,528 | +€11,936 | +81.8% |
| Remuneration and social security | 454/9 | €16,000 | €0 | -€16,000 | -100.0% |
| Other amounts payable | 47/48 | €2,274 | €0 | -€2,274 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,070 | €4,915 | +€845 | +20.8% |
| Other operating charges | 640/8 | €1,913 | €2,878 | +€965 | +50.4% |
| Gross operating margin | 9900 | €60,768 | €102,745 | +€41,977 | +69.1% |
| Operating profit (loss) | 9901 | €54,786 | €94,952 | +€40,166 | +73.3% |
| Financial income | 75/76B | €39 | €1,082 | +€1,043 | +2703.5% |
| Recurring financial income | 75 | €39 | €1,082 | +€1,043 | +2703.5% |
| Financial charges | 65/66B | €1,594 | €1,179 | -€415 | -26.0% |
| Recurring financial charges | 65 | €1,594 | €1,179 | -€415 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €53,230 | €94,854 | +€41,624 | +78.2% |
| Income taxes | 67/77 | €14,593 | €26,528 | +€11,936 | +81.8% |
| Profit (loss) for the period | 9904 | €38,638 | €68,326 | +€29,689 | +76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,638 | €68,326 | +€29,689 | +76.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.