BIONUTRAL: 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.
BIONUTRAL
Largest movements
- Stocks and contracts -€8,210
no longer reported in 2025 (was €8,210)
- Receivables within one year -€4,419
down €4,419 (-10.9%), from €40,719 to €36,300
of which Trade receivables: -€4,456
- Cash -€2,695
down €2,695 (-98.7%), from €2,731 to €36
mainly Net result for the year (-€10,842) and Tax, wage and social debts (-€4,456)
- Tangible fixed assets -€962
down €962 (-93.9%), from €1,025 to €63
- Profit (loss) carried forward -€10,842
down €10,842 (-5.3%), from -€205,337 to -€216,179
- Tax, wage and social debts -€4,456
no longer reported in 2025 (was €4,456)
- Other debts -€1,500
down €1,500 (-18.8%), from €7,998 to €6,498
- Write-downs +€8,210
new in 2025: €8,210
- Gross operating margin -€2,702
down €2,702, from €2,460 to -€242
- Other operating charges +€1,172
up €1,172 (+945%), from €124 to €1,296
- Depreciation -€228
down €228 (-17.2%), from €1,322 to €1,094
- Financial income -€28
no longer reported in 2025 (was €28)
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 | €52,976 | €36,559 | -€16,417 | -31.0% |
| Fixed assets | 21/28 | €1,316 | €222 | -€1,094 | -83.1% |
| Intangible fixed assets | 21 | €291 | €159 | -€132 | -45.3% |
| Tangible fixed assets | 22/27 | €1,025 | €63 | -€962 | -93.9% |
| Plant, machinery and equipment | 23 | €1,025 | €63 | -€962 | -93.9% |
| Current assets | 29/58 | €51,660 | €36,336 | -€15,324 | -29.7% |
| Stocks and contracts in progress | 3 | €8,210 | - | -€8,210 | |
| Stocks | 30/36 | €8,210 | - | -€8,210 | |
| Amounts receivable within one year | 40/41 | €40,719 | €36,300 | -€4,419 | -10.9% |
| Trade receivables | 40 | €31,041 | €26,585 | -€4,456 | -14.4% |
| Other amounts receivable | 41 | €9,678 | €9,715 | +€37 | +0.4% |
| Cash at bank and in hand | 54/58 | €2,731 | €36 | -€2,695 | -98.7% |
| Total equity and liabilities | 10/49 | €52,976 | €36,559 | -€16,417 | -31.0% |
| Equity | 10/15 | -€55,337 | -€66,179 | -€10,842 | -19.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,337 | -€216,179 | -€10,842 | -5.3% |
| Amounts payable | 17/49 | €108,313 | €102,737 | -€5,576 | -5.1% |
| Amounts payable after more than one year | 17 | €93,100 | €93,100 | = | 0.0% |
| Financial debts | 170/4 | €93,100 | €93,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,213 | €9,637 | -€5,576 | -36.7% |
| Trade debts | 44 | €2,759 | €3,140 | +€380 | +13.8% |
| Suppliers | 440/4 | €2,759 | €3,140 | +€380 | +13.8% |
| Taxes, remuneration and social security | 45 | €4,456 | - | -€4,456 | |
| Taxes | 450/3 | €4,456 | - | -€4,456 | |
| Other amounts payable | 47/48 | €7,998 | €6,498 | -€1,500 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,322 | €1,094 | -€228 | -17.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,210 | +€8,210 | |
| Other operating charges | 640/8 | €124 | €1,296 | +€1,172 | +945% |
| Gross operating margin | 9900 | €2,460 | -€242 | -€2,702 | |
| Operating profit (loss) | 9901 | €1,014 | -€10,842 | -€11,856 | |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €1,043 | -€10,842 | -€11,884 | |
| Profit (loss) for the period | 9904 | €1,043 | -€10,842 | -€11,884 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,043 | -€10,842 | -€11,884 |
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.