BIORICH: 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.
BIORICH
Largest movements
- Receivables within one year -€50,221
down €50,221 (-58.1%), from €86,501 to €36,280
of which Trade receivables: -€47,029
- Tangible fixed assets +€35,050
up €35,050 (+37.7%), from €92,943 to €127,993
of which Plant, machinery and equipment: +€47,358
- Cash +€30,924
up €30,924 (+823.0%), from €3,757 to €34,681
mainly Receivables within one year (+€50,221) and Other debts (+€43,586)
- Stocks and contracts +€14,430
up €14,430 (+72.7%), from €19,860 to €34,290
- Other debts +€43,586
up €43,586 (+69.0%), from €63,154 to €106,740
- Trade debts -€23,304
down €23,304 (-31.5%), from €73,956 to €50,652
- Profit (loss) carried forward +€16,737
up €16,737 (+77.0%), from €21,730 to €38,466
- Advances received -€11,126
no longer reported in 2025 (was €11,126)
- Tax, wage and social debts +€9,807
up €9,807 (+116.3%), from €8,435 to €18,242
- Gross operating margin +€12,352
up €12,352 (+35.7%), from €34,639 to €46,992
- Depreciation +€9,464
up €9,464 (+175.4%), from €5,396 to €14,860
- Other operating charges +€3,367
up €3,367 (+720.5%), from €467 to €3,835
- Financial charges +€2,042
up €2,042 (+89.9%), from €2,273 to €4,315
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 | €210,699 | €240,382 | +€29,683 | +14.1% |
| Fixed assets | 21/28 | €100,043 | €134,593 | +€34,550 | +34.5% |
| Tangible fixed assets | 22/27 | €92,943 | €127,993 | +€35,050 | +37.7% |
| Plant, machinery and equipment | 23 | - | €47,358 | +€47,358 | |
| Furniture and vehicles | 24 | €20,443 | €15,570 | -€4,873 | -23.8% |
| Other tangible fixed assets | 26 | €72,500 | €65,064 | -€7,436 | -10.3% |
| Financial fixed assets | 28 | €7,100 | €6,600 | -€500 | -7.0% |
| Current assets | 29/58 | €110,656 | €105,789 | -€4,867 | -4.4% |
| Stocks and contracts in progress | 3 | €19,860 | €34,290 | +€14,430 | +72.7% |
| Stocks | 30/36 | €19,860 | €34,290 | +€14,430 | +72.7% |
| Amounts receivable within one year | 40/41 | €86,501 | €36,280 | -€50,221 | -58.1% |
| Trade receivables | 40 | €83,308 | €36,280 | -€47,029 | -56.5% |
| Other amounts receivable | 41 | €3,192 | - | -€3,192 | |
| Current investments | 50/53 | €538 | €538 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,757 | €34,681 | +€30,924 | +823.0% |
| Total equity and liabilities | 10/49 | €210,699 | €240,382 | +€29,683 | +14.1% |
| Equity | 10/15 | €21,830 | €38,566 | +€16,737 | +76.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,730 | €38,466 | +€16,737 | +77.0% |
| Amounts payable | 17/49 | €188,870 | €201,816 | +€12,946 | +6.9% |
| Amounts payable after more than one year | 17 | €26,181 | €19,565 | -€6,616 | -25.3% |
| Financial debts | 170/4 | €26,181 | €19,565 | -€6,616 | -25.3% |
| Amounts payable within one year | 42/48 | €162,688 | €182,250 | +€19,562 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €6,017 | €6,616 | +€599 | +10.0% |
| Trade debts | 44 | €73,956 | €50,652 | -€23,304 | -31.5% |
| Suppliers | 440/4 | €73,956 | €50,652 | -€23,304 | -31.5% |
| Advances received on contracts in progress | 46 | €11,126 | - | -€11,126 | |
| Taxes, remuneration and social security | 45 | €8,435 | €18,242 | +€9,807 | +116.3% |
| Taxes | 450/3 | €8,435 | €18,242 | +€9,807 | +116.3% |
| Other amounts payable | 47/48 | €63,154 | €106,740 | +€43,586 | +69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,396 | €14,860 | +€9,464 | +175.4% |
| Other operating charges | 640/8 | €467 | €3,835 | +€3,367 | +720.5% |
| Gross operating margin | 9900 | €34,639 | €46,992 | +€12,352 | +35.7% |
| Operating profit (loss) | 9901 | €28,776 | €28,297 | -€479 | -1.7% |
| Financial income | 75/76B | €3 | €110 | +€107 | +3163.0% |
| Recurring financial income | 75 | €3 | €110 | +€107 | +3163.0% |
| Financial charges | 65/66B | €2,273 | €4,315 | +€2,042 | +89.9% |
| Recurring financial charges | 65 | €2,273 | €4,315 | +€2,042 | +89.9% |
| Profit (loss) for the period before taxes | 9903 | €26,507 | €24,093 | -€2,414 | -9.1% |
| Income taxes | 67/77 | €7,370 | €7,356 | -€14 | -0.2% |
| Profit (loss) for the period | 9904 | €19,137 | €16,737 | -€2,400 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,137 | €16,737 | -€2,400 | -12.5% |
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 29 September 2026 via checked.be.