BIONDA: 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.
BIONDA
Largest movements
- Stocks and contracts -€18,478
no longer reported in 2025 (was €18,478)
- Cash -€13,728
down €13,728 (-49.8%), from €27,555 to €13,827
mainly Other debts (-€13,576) and Net result for the year (-€11,103)
- Tangible fixed assets -€3,207
down €3,207 (-4.5%), from €71,360 to €68,152
- Other debts -€13,576
down €13,576 (-25.0%), from €54,411 to €40,835
- Reserves -€11,103
down €11,103 (-34.1%), from €32,590 to €21,487
- Current portion of long-term debt -€7,111
no longer reported in 2025 (was €7,111)
- Tax, wage and social debts -€3,234
down €3,234 (-95.8%), from €3,375 to €141
of which Remuneration and social security: -€1,800
- Gross operating margin -€5,371
down €5,371 (-1720.7%), from -€312 to -€5,683
- Financial charges -€208
down €208 (-62.2%), from €334 to €126
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 | €118,301 | €82,235 | -€36,066 | -30.5% |
| Fixed assets | 21/28 | €71,360 | €68,152 | -€3,207 | -4.5% |
| Tangible fixed assets | 22/27 | €71,360 | €68,152 | -€3,207 | -4.5% |
| Land and buildings | 22 | €71,360 | €68,152 | -€3,207 | -4.5% |
| Current assets | 29/58 | €46,942 | €14,083 | -€32,859 | -70.0% |
| Stocks and contracts in progress | 3 | €18,478 | - | -€18,478 | |
| Stocks | 30/36 | €18,478 | - | -€18,478 | |
| Amounts receivable within one year | 40/41 | €658 | €90 | -€568 | -86.4% |
| Trade receivables | 40 | €658 | - | -€658 | |
| Other amounts receivable | 41 | - | €90 | +€90 | |
| Cash at bank and in hand | 54/58 | €27,555 | €13,827 | -€13,728 | -49.8% |
| Deferred charges and accrued income | 490/1 | €251 | €166 | -€85 | -33.8% |
| Total equity and liabilities | 10/49 | €118,301 | €82,235 | -€36,066 | -30.5% |
| Equity | 10/15 | €51,190 | €40,087 | -€11,103 | -21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,590 | €21,487 | -€11,103 | -34.1% |
| Distributable reserves | 133 | €32,590 | €21,487 | -€11,103 | -34.1% |
| Amounts payable | 17/49 | €67,111 | €42,147 | -€24,964 | -37.2% |
| Amounts payable within one year | 42/48 | €67,111 | €42,147 | -€24,964 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €7,111 | - | -€7,111 | |
| Trade debts | 44 | €2,214 | €1,171 | -€1,043 | -47.1% |
| Suppliers | 440/4 | €2,214 | €1,171 | -€1,043 | -47.1% |
| Taxes, remuneration and social security | 45 | €3,375 | €141 | -€3,234 | -95.8% |
| Taxes | 450/3 | €1,575 | €141 | -€1,434 | -91.1% |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | €54,411 | €40,835 | -€13,576 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,207 | €3,207 | = | 0.0% |
| Other operating charges | 640/8 | €1,970 | €1,945 | -€25 | -1.3% |
| Gross operating margin | 9900 | -€312 | -€5,683 | -€5,371 | -1720.7% |
| Operating profit (loss) | 9901 | -€5,490 | -€10,836 | -€5,346 | -97.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €334 | €126 | -€208 | -62.2% |
| Recurring financial charges | 65 | €334 | €126 | -€208 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,824 | -€10,962 | -€5,138 | -88.2% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€5,952 | -€11,103 | -€5,151 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,952 | -€11,103 | -€5,151 | -86.5% |
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 29 September 2026 via checked.be.