BIOPORC: 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.
BIOPORC
Largest movements
- Tangible fixed assets -€205,954
down €205,954 (-18.0%), from €1.1m to €937,254
of which Furniture and vehicles: -€116,426
- Cash +€192,326
up €192,326 (+90.6%), from €212,283 to €404,609
mainly Depreciation (+€243,165) and Net result for the year (+€142,667)
- Receivables within one year -€90,403
down €90,403 (-46.0%), from €196,513 to €106,110
of which Trade receivables: -€112,516
- Debts after one year -€147,983
down €147,983 (-26.6%), from €557,133 to €409,150
- Reserves +€84,182
up €84,182 (+12.2%), from €692,006 to €776,188
- Current portion of long-term debt -€17,189
down €17,189 (-10.4%), from €164,839 to €147,650
- Gross operating margin -€91,879
down €91,879 (-16.1%), from €570,173 to €478,294
- Taxes -€23,083
down €23,083 (-25.3%), from €91,204 to €68,121
- Depreciation -€12,034
down €12,034 (-4.7%), from €255,199 to €243,165
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 | €1,565,936 | €1,456,473 | -€109,463 | -7.0% |
| Fixed assets | 21/28 | €1,152,416 | €937,504 | -€214,912 | -18.6% |
| Tangible fixed assets | 22/27 | €1,143,208 | €937,254 | -€205,954 | -18.0% |
| Land and buildings | 22 | €667,239 | €585,195 | -€82,044 | -12.3% |
| Plant, machinery and equipment | 23 | €115,569 | €108,085 | -€7,484 | -6.5% |
| Furniture and vehicles | 24 | €360,399 | €243,974 | -€116,426 | -32.3% |
| Financial fixed assets | 28 | €9,208 | €250 | -€8,958 | -97.3% |
| Current assets | 29/58 | €413,520 | €518,969 | +€105,449 | +25.5% |
| Amounts receivable within one year | 40/41 | €196,513 | €106,110 | -€90,403 | -46.0% |
| Trade receivables | 40 | €190,596 | €78,080 | -€112,516 | -59.0% |
| Other amounts receivable | 41 | €5,917 | €28,030 | +€22,114 | +374% |
| Cash at bank and in hand | 54/58 | €212,283 | €404,609 | +€192,326 | +90.6% |
| Deferred charges and accrued income | 490/1 | €4,724 | €8,249 | +€3,525 | +74.6% |
| Total equity and liabilities | 10/49 | €1,565,936 | €1,456,473 | -€109,463 | -7.0% |
| Equity | 10/15 | €742,006 | €826,188 | +€84,182 | +11.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €692,006 | €776,188 | +€84,182 | +12.2% |
| Distributable reserves | 133 | €692,006 | €776,188 | +€84,182 | +12.2% |
| Amounts payable | 17/49 | €823,930 | €630,285 | -€193,645 | -23.5% |
| Amounts payable after more than one year | 17 | €557,133 | €409,150 | -€147,983 | -26.6% |
| Financial debts | 170/4 | €557,133 | €409,150 | -€147,983 | -26.6% |
| Amounts payable within one year | 42/48 | €266,636 | €220,973 | -€45,662 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €164,839 | €147,650 | -€17,189 | -10.4% |
| Trade debts | 44 | €69,602 | €54,399 | -€15,202 | -21.8% |
| Suppliers | 440/4 | €69,602 | €54,399 | -€15,202 | -21.8% |
| Taxes, remuneration and social security | 45 | €32,195 | €18,924 | -€13,271 | -41.2% |
| Taxes | 450/3 | €32,195 | €18,924 | -€13,271 | -41.2% |
| Accrued charges and deferred income | 492/3 | €161 | €161 | = | 0.0% |
| Non-recurring operating income | 76A | €20,500 | - | -€20,500 | |
| Remuneration, social security and pensions | 62 | €834 | €821 | -€12 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255,199 | €243,165 | -€12,034 | -4.7% |
| Other operating charges | 640/8 | €5,252 | €7,478 | +€2,226 | +42.4% |
| Gross operating margin | 9900 | €570,173 | €478,294 | -€91,879 | -16.1% |
| Operating profit (loss) | 9901 | €308,888 | €226,830 | -€82,058 | -26.6% |
| Financial income | 75/76B | €421 | - | -€421 | |
| Recurring financial income | 75 | €421 | - | -€421 | |
| Financial charges | 65/66B | €18,612 | €16,042 | -€2,569 | -13.8% |
| Recurring financial charges | 65 | €18,612 | €16,042 | -€2,569 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €290,698 | €210,788 | -€79,910 | -27.5% |
| Income taxes | 67/77 | €91,204 | €68,121 | -€23,083 | -25.3% |
| Profit (loss) for the period | 9904 | €199,493 | €142,667 | -€56,826 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €199,493 | €142,667 | -€56,826 | -28.5% |
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 19 October 2026 via checked.be.