BIONOVA: 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.
BIONOVA
Largest movements
- Receivables within one year +€79,704
up €79,704 (+15.8%), from €505,256 to €584,960
of which Other amounts receivable: +€50,335
- Tangible fixed assets -€32,127
down €32,127 (-6.2%), from €516,911 to €484,784
of which Land and buildings: -€22,325
- Stocks and contracts -€31,331
down €31,331 (-21.2%), from €148,031 to €116,700
- Deferred charges and accrued income -€16,192
down €16,192 (-94.9%), from €17,061 to €869
- Debts after one year -€64,162
down €64,162 (-23.9%), from €268,343 to €204,181
- Reserves +€57,801
up €57,801 (+19.9%), from €291,130 to €348,931
of which Distributable reserves: +€57,801
- Trade debts -€40,250
down €40,250 (-13.6%), from €294,998 to €254,748
- Current portion of long-term debt +€23,177
up €23,177 (+28.4%), from €81,675 to €104,852
- Short-term financial debts +€20,964
up €20,964 (+31.8%), from €66,017 to €86,981
- Gross operating margin +€29,268
up €29,268 (+7.9%), from €370,176 to €399,444
- Staff costs +€25,463
up €25,463 (+12.0%), from €211,899 to €237,362
- Taxes -€20,472
down €20,472 (-52.3%), from €39,114 to €18,642
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 | €1,245,900 | €1,255,100 | +€9,200 | +0.7% |
| Fixed assets | 21/28 | €569,173 | €540,533 | -€28,640 | -5.0% |
| Intangible fixed assets | 21 | €49,452 | €52,939 | +€3,487 | +7.1% |
| Tangible fixed assets | 22/27 | €516,911 | €484,784 | -€32,127 | -6.2% |
| Land and buildings | 22 | €446,210 | €423,884 | -€22,325 | -5.0% |
| Plant, machinery and equipment | 23 | €69,573 | €60,257 | -€9,316 | -13.4% |
| Furniture and vehicles | 24 | €1,128 | €643 | -€485 | -43.0% |
| Financial fixed assets | 28 | €2,810 | €2,810 | = | 0.0% |
| Current assets | 29/58 | €676,727 | €714,567 | +€37,840 | +5.6% |
| Stocks and contracts in progress | 3 | €148,031 | €116,700 | -€31,331 | -21.2% |
| Stocks | 30/36 | €148,031 | €116,700 | -€31,331 | -21.2% |
| Amounts receivable within one year | 40/41 | €505,256 | €584,960 | +€79,704 | +15.8% |
| Trade receivables | 40 | €267,686 | €297,055 | +€29,369 | +11.0% |
| Other amounts receivable | 41 | €237,570 | €287,905 | +€50,335 | +21.2% |
| Cash at bank and in hand | 54/58 | €6,379 | €12,038 | +€5,659 | +88.7% |
| Deferred charges and accrued income | 490/1 | €17,061 | €869 | -€16,192 | -94.9% |
| Total equity and liabilities | 10/49 | €1,245,900 | €1,255,100 | +€9,200 | +0.7% |
| Equity | 10/15 | €388,485 | €446,286 | +€57,801 | +14.9% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Capital | 10 | €80,600 | €80,600 | = | 0.0% |
| Issued capital | 100 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €291,130 | €348,931 | +€57,801 | +19.9% |
| Non-distributable reserves | 130/1 | €8,060 | €8,060 | = | 0.0% |
| Legal reserve | 130 | €8,060 | €8,060 | = | 0.0% |
| Distributable reserves | 133 | €283,070 | €340,871 | +€57,801 | +20.4% |
| Profit (loss) carried forward | 14 | €16,755 | €16,755 | = | 0.0% |
| Amounts payable | 17/49 | €857,415 | €808,814 | -€48,601 | -5.7% |
| Amounts payable after more than one year | 17 | €268,343 | €204,181 | -€64,162 | -23.9% |
| Financial debts | 170/4 | €268,343 | €204,181 | -€64,162 | -23.9% |
| Amounts payable within one year | 42/48 | €589,072 | €602,915 | +€13,843 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €81,675 | €104,852 | +€23,177 | +28.4% |
| Financial debts | 43 | €66,017 | €86,981 | +€20,964 | +31.8% |
| Credit institutions | 430/8 | €66,017 | €86,981 | +€20,964 | +31.8% |
| Trade debts | 44 | €294,998 | €254,748 | -€40,250 | -13.6% |
| Suppliers | 440/4 | €294,998 | €254,748 | -€40,250 | -13.6% |
| Taxes, remuneration and social security | 45 | €56,135 | €74,263 | +€18,128 | +32.3% |
| Taxes | 450/3 | €39,114 | €50,691 | +€11,577 | +29.6% |
| Remuneration and social security | 454/9 | €17,021 | €23,572 | +€6,551 | +38.5% |
| Other amounts payable | 47/48 | €90,248 | €82,071 | -€8,176 | -9.1% |
| Accrued charges and deferred income | 492/3 | - | €1,718 | +€1,718 | |
| Remuneration, social security and pensions | 62 | €211,899 | €237,362 | +€25,463 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,743 | €48,895 | -€3,848 | -7.3% |
| Other operating charges | 640/8 | €7,097 | €4,087 | -€3,010 | -42.4% |
| Gross operating margin | 9900 | €370,176 | €399,444 | +€29,268 | +7.9% |
| Operating profit (loss) | 9901 | €98,437 | €109,100 | +€10,663 | +10.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €35,315 | €32,657 | -€2,657 | -7.5% |
| Recurring financial charges | 65 | €35,315 | €32,657 | -€2,657 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €63,123 | €76,443 | +€13,320 | +21.1% |
| Income taxes | 67/77 | €39,114 | €18,642 | -€20,472 | -52.3% |
| Profit (loss) for the period | 9904 | €24,009 | €57,801 | +€33,791 | +140.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,009 | €57,801 | +€33,791 | +140.7% |
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 6 October 2026 via checked.be.