BIOROD: 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.
BIOROD
Largest movements
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Cash +€85,187
up €85,187 (+403.8%), from €21,097 to €106,284
mainly Current investments (+€150,000) and Depreciation (+€14,572)
- Tangible fixed assets +€52,929
up €52,929 (+136.6%), from €38,749 to €91,677
of which Furniture and vehicles: +€51,135
- Receivables within one year +€15,920
up €15,920 (+19.0%), from €83,998 to €99,918
of which Trade receivables: +€8,038
- Deferred charges and accrued income -€9,603
down €9,603 (-80.8%), from €11,892 to €2,288
- Tax, wage and social debts -€23,036
down €23,036 (-30.9%), from €74,466 to €51,430
of which Taxes: -€25,598
- Reserves +€8,916
up €8,916 (+4.9%), from €183,230 to €192,146
- Trade debts +€8,202
up €8,202 (+38.8%), from €21,142 to €29,344
- Gross operating margin -€54,010
down €54,010 (-37.7%), from €143,168 to €89,159
- Taxes -€19,366
down €19,366 (-61.1%), from €31,693 to €12,327
- Depreciation +€10,064
up €10,064 (+223.3%), from €4,507 to €14,572
- Staff costs +€6,809
up €6,809 (+15.2%), from €44,844 to €51,652
- Financial income -€4,552
down €4,552 (-90.0%), from €5,059 to €506
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 | €306,099 | €300,531 | -€5,568 | -1.8% |
| Fixed assets | 21/28 | €39,112 | €92,040 | +€52,929 | +135.3% |
| Tangible fixed assets | 22/27 | €38,749 | €91,677 | +€52,929 | +136.6% |
| Plant, machinery and equipment | 23 | - | €1,794 | +€1,794 | |
| Furniture and vehicles | 24 | €38,749 | €89,883 | +€51,135 | +132.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €266,987 | €208,490 | -€58,497 | -21.9% |
| Amounts receivable within one year | 40/41 | €83,998 | €99,918 | +€15,920 | +19.0% |
| Trade receivables | 40 | €83,998 | €92,036 | +€8,038 | +9.6% |
| Other amounts receivable | 41 | - | €7,882 | +€7,882 | |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,097 | €106,284 | +€85,187 | +403.8% |
| Deferred charges and accrued income | 490/1 | €11,892 | €2,288 | -€9,603 | -80.8% |
| Total equity and liabilities | 10/49 | €306,099 | €300,531 | -€5,568 | -1.8% |
| Equity | 10/15 | €208,230 | €217,146 | +€8,916 | +4.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €183,230 | €192,146 | +€8,916 | +4.9% |
| Distributable reserves | 133 | €183,230 | €192,146 | +€8,916 | +4.9% |
| Amounts payable | 17/49 | €97,868 | €83,384 | -€14,484 | -14.8% |
| Amounts payable within one year | 42/48 | €96,937 | €80,773 | -€16,164 | -16.7% |
| Trade debts | 44 | €21,142 | €29,344 | +€8,202 | +38.8% |
| Suppliers | 440/4 | €21,142 | €29,344 | +€8,202 | +38.8% |
| Taxes, remuneration and social security | 45 | €74,466 | €51,430 | -€23,036 | -30.9% |
| Taxes | 450/3 | €65,213 | €39,616 | -€25,598 | -39.3% |
| Remuneration and social security | 454/9 | €9,252 | €11,814 | +€2,562 | +27.7% |
| Other amounts payable | 47/48 | €1,330 | €0 | -€1,330 | -100.0% |
| Accrued charges and deferred income | 492/3 | €931 | €2,611 | +€1,680 | +180.5% |
| Non-recurring operating income | 76A | - | €338 | +€338 | |
| Remuneration, social security and pensions | 62 | €44,844 | €51,652 | +€6,809 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,507 | €14,572 | +€10,064 | +223.3% |
| Other operating charges | 640/8 | €2,682 | €810 | -€1,872 | -69.8% |
| Gross operating margin | 9900 | €143,168 | €89,159 | -€54,010 | -37.7% |
| Operating profit (loss) | 9901 | €91,136 | €22,125 | -€69,011 | -75.7% |
| Financial income | 75/76B | €5,059 | €506 | -€4,552 | -90.0% |
| Recurring financial income | 75 | €5,059 | €506 | -€4,552 | -90.0% |
| Financial charges | 65/66B | €400 | €1,389 | +€989 | +247.4% |
| Recurring financial charges | 65 | €400 | €1,389 | +€989 | +247.4% |
| Profit (loss) for the period before taxes | 9903 | €95,794 | €21,243 | -€74,552 | -77.8% |
| Income taxes | 67/77 | €31,693 | €12,327 | -€19,366 | -61.1% |
| Profit (loss) for the period | 9904 | €64,102 | €8,916 | -€55,186 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,102 | €8,916 | -€55,186 | -86.1% |
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 10 October 2026 via checked.be.