BIONUTRICS: 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.
What changed
BIONUTRICS
NACE 47.279, Other retail sale of food
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€254,273
2024 · €3.3m-€3.0m
Equity
€11.5m
2024 · €11.3m+€254,273
Cash
€252,791
2024 · €350,703-€97,912
Balance sheet total
€12.0m
2024 · €11.6m+€373,659
Largest movements
Assets
- Receivables within one year +€471,348
up €471,348 (+4.2%), from €11.2m to €11.7m
of which Other amounts receivable: +€469,925
Equity and liabilities
- Profit (loss) carried forward +€254,273
up €254,273 (+2.3%), from €11.1m to €11.3m
- Trade debts +€164,854
up €164,854 (+635%), from €25,976 to €190,830
Income statement
- Turnover -€11.6m
no longer reported in 2025 (was €11.6m)
- Goods and materials -€4.7m
down €4.7m, from €4.7m to -€17
of which Purchases: -€4.7m
- Services and other goods -€4.5m
down €4.5m (-91.1%), from €4.9m to €439,087
- Staff costs -€2.9m
down €2.9m (-99.9%), from €2.9m to €3,850
- Taxes -€770,639
down €770,639 (-89.0%), from €865,642 to €95,003
of which Taxes: -€773,019
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.
Result 2024
€3.3m
Turnover
-€11.6m
Other operating income
-€210,397
Goods and materials
+€4.7m
Services and other goods
+€4.5m
Staff costs
+€2.9m
Depreciation
+€12,529
Write-downs
-€9,163
Provisions
-€91,271
Other operating charges
-€409
Other operating items
-€4.2m
Financial income
+€60,491
Financial charges
+€155,881
Taxes
+€770,639
Result 2025
€254,273
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€97,912
Investment
€0
Financing
€0
Cash 2024
€350,703
From operations (derived)
-€97,912
Net result for the year
+€254,273
Receivables within one year
-€471,348
Deferred charges and accrued income
-€223
Trade debts
+€164,854
Tax, wage and social debts
-€46,692
Accrued charges and deferred income
+€1,223
Cash 2025
€252,791
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,600,009 | €11,973,667 | +€373,659 | +3.2% |
| Current assets | 29/58 | €11,600,009 | €11,973,667 | +€373,659 | +3.2% |
| Amounts receivable within one year | 40/41 | €11,242,039 | €11,713,387 | +€471,348 | +4.2% |
| Trade receivables | 40 | €15,234 | €16,658 | +€1,423 | +9.3% |
| Other amounts receivable | 41 | €11,226,805 | €11,696,729 | +€469,925 | +4.2% |
| Cash at bank and in hand | 54/58 | €350,703 | €252,791 | -€97,912 | -27.9% |
| Deferred charges and accrued income | 490/1 | €7,267 | €7,490 | +€223 | +3.1% |
| Total equity and liabilities | 10/49 | €11,600,009 | €11,973,667 | +€373,659 | +3.2% |
| Equity | 10/15 | €11,272,224 | €11,526,498 | +€254,273 | +2.3% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,057 | €20,057 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €57 | €57 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,052,167 | €11,306,441 | +€254,273 | +2.3% |
| Provisions and deferred taxes | 16 | €68,000 | €68,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €68,000 | €68,000 | = | 0.0% |
| Taxes | 161 | €60,000 | €60,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable | 17/49 | €259,784 | €379,170 | +€119,385 | +46.0% |
| Amounts payable within one year | 42/48 | €251,968 | €370,130 | +€118,162 | +46.9% |
| Trade debts | 44 | €25,976 | €190,830 | +€164,854 | +635% |
| Suppliers | 440/4 | €25,976 | €190,830 | +€164,854 | +635% |
| Taxes, remuneration and social security | 45 | €225,992 | €179,300 | -€46,692 | -20.7% |
| Taxes | 450/3 | €68,022 | €75,144 | +€7,122 | +10.5% |
| Remuneration and social security | 454/9 | €157,970 | €104,156 | -€53,814 | -34.1% |
| Accrued charges and deferred income | 492/3 | €7,817 | €9,040 | +€1,223 | +15.6% |
| Operating income | 70/76A | €16,421,761 | €398,086 | -€16.0m | -97.6% |
| Turnover | 70 | €11,635,277 | - | -€11.6m | |
| Other operating income | 74 | €608,483 | €398,086 | -€210,397 | -34.6% |
| Non-recurring operating income | 76A | €4,178,000 | - | -€4.2m | |
| Operating charges | 60/66A | €12,439,242 | €446,084 | -€12.0m | -96.4% |
| Goods for resale, raw materials and consumables | 60 | €4,696,382 | -€17 | -€4.7m | |
| Purchases | 600/8 | €4,696,348 | - | -€4.7m | |
| Change in stocks: decrease (increase) | 609 | €33 | -€17 | -€50 | |
| Services and other goods | 61 | €4,909,915 | €439,087 | -€4.5m | -91.1% |
| Remuneration, social security and pensions | 62 | €2,903,647 | €3,850 | -€2.9m | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,529 | - | -€12,529 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,163 | - | +€9,163 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€91,271 | - | +€91,271 | |
| Other operating charges | 640/8 | €2,755 | €3,164 | +€409 | +14.9% |
| Non-recurring operating charges | 66A | €14,449 | - | -€14,449 | |
| Operating profit (loss) | 9901 | €3,982,519 | -€47,998 | -€4.0m | |
| Financial income | 75/76B | €341,777 | €402,268 | +€60,491 | +17.7% |
| Recurring financial income | 75 | €341,777 | €402,268 | +€60,491 | +17.7% |
| Income from current assets | 751 | €341,578 | €400,147 | +€58,569 | +17.1% |
| Other financial income | 752/9 | €200 | €2,122 | +€1,922 | +962% |
| Financial charges | 65/66B | €160,874 | €4,993 | -€155,881 | -96.9% |
| Recurring financial charges | 65 | €160,874 | €4,993 | -€155,881 | -96.9% |
| Other financial charges | 652/9 | €160,874 | €4,993 | -€155,881 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €4,163,421 | €349,277 | -€3.8m | -91.6% |
| Income taxes | 67/77 | €865,642 | €95,003 | -€770,639 | -89.0% |
| Taxes | 670/3 | €868,022 | €95,003 | -€773,019 | -89.1% |
| Tax adjustments and reversals of tax provisions | 77 | €2,380 | - | -€2,380 | |
| Profit (loss) for the period | 9904 | €3,297,779 | €254,273 | -€3.0m | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,297,779 | €254,273 | -€3.0m | -92.3% |
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 16 October 2026 via checked.be.