BIONDOLILLO FRERES: 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.
BIONDOLILLO FRERES
Largest movements
- Receivables within one year -€15,201
down €15,201 (-76.2%), from €19,953 to €4,752
of which Trade receivables: -€7,684
- Stocks and contracts -€10,917
no longer reported in 2025 (was €10,917)
of which Contracts in progress: -€5,712
- Cash -€5,032
down €5,032 (-72.6%), from €6,930 to €1,898
mainly Net result for the year (-€16,567) and Debts after one year (-€11,682)
- Tangible fixed assets +€2,038
up €2,038 (+12.5%), from €16,285 to €18,323
of which Furniture and vehicles: +€2,188
- Profit (loss) carried forward -€16,567
down €16,567, from €612 to -€15,955
- Debts after one year -€11,682
no longer reported in 2025 (was €11,682)
- Trade debts -€10,413
down €10,413 (-69.1%), from €15,059 to €4,646
- Current portion of long-term debt +€7,534
up €7,534 (+182%), from €4,147 to €11,682
- Tax, wage and social debts +€2,459
up €2,459 (+85.7%), from €2,869 to €5,328
of which Taxes: +€3,637
- Gross operating margin +€6,640
up €6,640 (+7.7%), from €86,441 to €93,081
- Staff costs +€4,776
up €4,776 (+5.2%), from €91,652 to €96,428
- Depreciation +€2,590
up €2,590 (+106%), from €2,436 to €5,026
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 | €54,829 | €26,160 | -€28,669 | -52.3% |
| Fixed assets | 21/28 | €17,028 | €19,066 | +€2,038 | +12.0% |
| Tangible fixed assets | 22/27 | €16,285 | €18,323 | +€2,038 | +12.5% |
| Plant, machinery and equipment | 23 | €518 | €368 | -€150 | -28.9% |
| Furniture and vehicles | 24 | €15,767 | €17,955 | +€2,188 | +13.9% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €37,800 | €7,093 | -€30,707 | -81.2% |
| Stocks and contracts in progress | 3 | €10,917 | - | -€10,917 | |
| Stocks | 30/36 | €5,205 | - | -€5,205 | |
| Contracts in progress | 37 | €5,712 | - | -€5,712 | |
| Amounts receivable within one year | 40/41 | €19,953 | €4,752 | -€15,201 | -76.2% |
| Trade receivables | 40 | €10,932 | €3,248 | -€7,684 | -70.3% |
| Other amounts receivable | 41 | €9,021 | €1,504 | -€7,517 | -83.3% |
| Cash at bank and in hand | 54/58 | €6,930 | €1,898 | -€5,032 | -72.6% |
| Deferred charges and accrued income | 490/1 | - | €443 | +€443 | |
| Total equity and liabilities | 10/49 | €54,829 | €26,160 | -€28,669 | -52.3% |
| Equity | 10/15 | €21,072 | €4,505 | -€16,567 | -78.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €612 | -€15,955 | -€16,567 | |
| Amounts payable | 17/49 | €33,757 | €21,655 | -€12,102 | -35.8% |
| Amounts payable after more than one year | 17 | €11,682 | - | -€11,682 | |
| Financial debts | 170/4 | €11,682 | - | -€11,682 | |
| Amounts payable within one year | 42/48 | €22,075 | €21,655 | -€420 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €4,147 | €11,682 | +€7,534 | +182% |
| Trade debts | 44 | €15,059 | €4,646 | -€10,413 | -69.1% |
| Suppliers | 440/4 | €15,059 | €4,646 | -€10,413 | -69.1% |
| Taxes, remuneration and social security | 45 | €2,869 | €5,328 | +€2,459 | +85.7% |
| Taxes | 450/3 | €290 | €3,928 | +€3,637 | +1,253% |
| Remuneration and social security | 454/9 | €2,579 | €1,400 | -€1,179 | -45.7% |
| Non-recurring operating income | 76A | €1,000 | €4,725 | +€3,725 | +372% |
| Remuneration, social security and pensions | 62 | €91,652 | €96,428 | +€4,776 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,436 | €5,026 | +€2,590 | +106% |
| Other operating charges | 640/8 | €1,116 | €1,111 | -€5 | -0.5% |
| Non-recurring operating charges | 66A | - | €5,442 | +€5,442 | |
| Gross operating margin | 9900 | €86,441 | €93,081 | +€6,640 | +7.7% |
| Operating profit (loss) | 9901 | -€8,763 | -€14,926 | -€6,163 | -70.3% |
| Financial income | 75/76B | €180 | €101 | -€79 | -43.9% |
| Recurring financial income | 75 | €180 | €101 | -€79 | -43.9% |
| Financial charges | 65/66B | €1,145 | €1,484 | +€338 | +29.5% |
| Recurring financial charges | 65 | €1,145 | €1,484 | +€338 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,728 | -€16,309 | -€6,580 | -67.6% |
| Income taxes | 67/77 | €290 | €259 | -€32 | -10.9% |
| Profit (loss) for the period | 9904 | -€10,018 | -€16,567 | -€6,549 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,018 | -€16,567 | -€6,549 | -65.4% |
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 30 October 2026 via checked.be.