BiOooh !: 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.
BiOooh !
Largest movements
- Receivables within one year -€43,854
down €43,854 (-99.2%), from €44,217 to €363
of which Trade receivables: -€23,747
- Formation expenses -€42,651
no longer reported in 2024 (was €42,651)
- Stocks and contracts -€41,446
down €41,446 (-35.0%), from €118,432 to €76,986
- Intangible fixed assets -€37,882
down €37,882 (-100%), from €37,882 to €0
- Tangible fixed assets -€23,463
down €23,463 (-40.5%), from €57,997 to €34,534
of which Furniture and vehicles: -€15,605
- Profit (loss) carried forward -€277,084
down €277,084 (-34.6%), from -€801,163 to -€1.1m
- Tax, wage and social debts +€81,658
up €81,658 (+66.1%), from €123,474 to €205,132
of which Remuneration and social security: +€80,341
- Other debts +€80,305
up €80,305 (+16.4%), from €488,825 to €569,130
- Accrued charges and deferred income -€55,423
no longer reported in 2024 (was €55,423)
- Trade debts -€45,751
down €45,751 (-16.5%), from €277,082 to €231,331
- Gross operating margin -€113,355
down €113,355 (-56.6%), from €200,397 to €87,042
- Staff costs -€56,085
down €56,085 (-26.2%), from €214,444 to €158,359
- Financial charges +€45,864
up €45,864 (+260%), from €17,631 to €63,495
of which Non-recurring financial charges: +€55,730
- Financial income -€3,135
down €3,135 (-78.4%), from €3,998 to €863
- Depreciation +€3,031
up €3,031 (+6.8%), from €44,531 to €47,562
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,077 | €136,051 | -€217,026 | -61.5% |
| Formation expenses | 20 | €42,651 | - | -€42,651 | |
| Fixed assets | 21/28 | €127,539 | €58,702 | -€68,837 | -54.0% |
| Intangible fixed assets | 21 | €37,882 | €0 | -€37,882 | -100% |
| Tangible fixed assets | 22/27 | €57,997 | €34,534 | -€23,463 | -40.5% |
| Plant, machinery and equipment | 23 | €14,891 | €9,561 | -€5,330 | -35.8% |
| Furniture and vehicles | 24 | €35,412 | €19,807 | -€15,605 | -44.1% |
| Other tangible fixed assets | 26 | €7,694 | €5,166 | -€2,528 | -32.9% |
| Financial fixed assets | 28 | €31,660 | €24,168 | -€7,492 | -23.7% |
| Current assets | 29/58 | €182,887 | €77,349 | -€105,538 | -57.7% |
| Stocks and contracts in progress | 3 | €118,432 | €76,986 | -€41,446 | -35.0% |
| Stocks | 30/36 | €118,432 | €76,986 | -€41,446 | -35.0% |
| Amounts receivable within one year | 40/41 | €44,217 | €363 | -€43,854 | -99.2% |
| Trade receivables | 40 | €23,747 | - | -€23,747 | |
| Other amounts receivable | 41 | €20,470 | €363 | -€20,107 | -98.2% |
| Cash at bank and in hand | 54/58 | €803 | - | -€803 | |
| Deferred charges and accrued income | 490/1 | €19,435 | - | -€19,435 | |
| Total equity and liabilities | 10/49 | €353,077 | €136,051 | -€217,026 | -61.5% |
| Equity | 10/15 | -€598,227 | -€875,311 | -€277,084 | -46.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €184,336 | €184,336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €182,476 | €182,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€801,163 | -€1,078,247 | -€277,084 | -34.6% |
| Amounts payable | 17/49 | €951,304 | €1,011,362 | +€60,058 | +6.3% |
| Amounts payable within one year | 42/48 | €895,881 | €1,011,362 | +€115,481 | +12.9% |
| Financial debts | 43 | €6,500 | €5,769 | -€731 | -11.2% |
| Credit institutions | 430/8 | - | €5,769 | +€5,769 | |
| Other loans | 439 | €6,500 | - | -€6,500 | |
| Trade debts | 44 | €277,082 | €231,331 | -€45,751 | -16.5% |
| Suppliers | 440/4 | €277,082 | €231,331 | -€45,751 | -16.5% |
| Taxes, remuneration and social security | 45 | €123,474 | €205,132 | +€81,658 | +66.1% |
| Taxes | 450/3 | €20,653 | €21,970 | +€1,317 | +6.4% |
| Remuneration and social security | 454/9 | €102,821 | €183,162 | +€80,341 | +78.1% |
| Other amounts payable | 47/48 | €488,825 | €569,130 | +€80,305 | +16.4% |
| Accrued charges and deferred income | 492/3 | €55,423 | - | -€55,423 | |
| Remuneration, social security and pensions | 62 | €214,444 | €158,359 | -€56,085 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,531 | €47,562 | +€3,031 | +6.8% |
| Other operating charges | 640/8 | €3,703 | €947 | -€2,756 | -74.4% |
| Non-recurring operating charges | 66A | €7,408 | €94,630 | +€87,222 | +1,177% |
| Gross operating margin | 9900 | €200,397 | €87,042 | -€113,355 | -56.6% |
| Operating profit (loss) | 9901 | -€69,689 | -€214,456 | -€144,767 | -208% |
| Financial income | 75/76B | €3,998 | €863 | -€3,135 | -78.4% |
| Recurring financial income | 75 | €3,998 | €863 | -€3,135 | -78.4% |
| Financial charges | 65/66B | €17,631 | €63,495 | +€45,864 | +260% |
| Recurring financial charges | 65 | €17,631 | €7,765 | -€9,866 | -56.0% |
| Non-recurring financial charges | 66B | - | €55,730 | +€55,730 | |
| Profit (loss) for the period before taxes | 9903 | -€83,322 | -€277,088 | -€193,766 | -233% |
| Income taxes | 67/77 | €66 | - | -€66 | |
| Profit (loss) for the period | 9904 | -€83,388 | -€277,088 | -€193,700 | -232% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,388 | -€277,088 | -€193,700 | -232% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.