BIOSAN-AGRI: 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.
BIOSAN-AGRI
Largest movements
- Receivables within one year +€18,553
up €18,553 (+48.0%), from €38,689 to €57,242
of which Trade receivables: +€17,949
- Cash +€12,462
up €12,462 (+48.8%), from €25,524 to €37,986
mainly Net result for the year (+€33,259) and Stocks and contracts (+€12,458)
- Stocks and contracts -€12,458
down €12,458 (-36.6%), from €34,000 to €21,542
- Tangible fixed assets -€1,676
down €1,676 (-17.8%), from €9,423 to €7,747
of which Furniture and vehicles: -€1,162
- Profit (loss) carried forward +€23,113
up €23,113, from -€23,113 to €0
- Tax, wage and social debts -€6,585
down €6,585 (-59.1%), from €11,144 to €4,559
of which Taxes: -€8,085
- Reserves +€4,646
up €4,646 (+4.8%), from €96,500 to €101,146
- Trade debts -€4,236
down €4,236 (-50.6%), from €8,378 to €4,141
- Gross operating margin +€62,675
up €62,675, from -€15,511 to €47,164
- Taxes +€5,713
up €5,713 (+4,464%), from €128 to €5,841
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 | €111,521 | €128,446 | +€16,925 | +15.2% |
| Fixed assets | 21/28 | €12,023 | €10,347 | -€1,676 | -13.9% |
| Tangible fixed assets | 22/27 | €9,423 | €7,747 | -€1,676 | -17.8% |
| Land and buildings | 22 | €75 | €0 | -€75 | -100% |
| Plant, machinery and equipment | 23 | €4,286 | €3,847 | -€439 | -10.2% |
| Furniture and vehicles | 24 | €5,062 | €3,900 | -€1,162 | -23.0% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €99,498 | €118,100 | +€18,602 | +18.7% |
| Stocks and contracts in progress | 3 | €34,000 | €21,542 | -€12,458 | -36.6% |
| Stocks | 30/36 | €34,000 | €21,542 | -€12,458 | -36.6% |
| Amounts receivable within one year | 40/41 | €38,689 | €57,242 | +€18,553 | +48.0% |
| Trade receivables | 40 | €32,008 | €49,957 | +€17,949 | +56.1% |
| Other amounts receivable | 41 | €6,681 | €7,285 | +€604 | +9.0% |
| Cash at bank and in hand | 54/58 | €25,524 | €37,986 | +€12,462 | +48.8% |
| Deferred charges and accrued income | 490/1 | €1,285 | €1,330 | +€45 | +3.5% |
| Total equity and liabilities | 10/49 | €111,521 | €128,446 | +€16,925 | +15.2% |
| Equity | 10/15 | €91,987 | €119,746 | +€27,759 | +30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,500 | €101,146 | +€4,646 | +4.8% |
| Distributable reserves | 133 | €96,500 | €101,146 | +€4,646 | +4.8% |
| Profit (loss) carried forward | 14 | -€23,113 | €0 | +€23,113 | |
| Amounts payable | 17/49 | €19,534 | €8,701 | -€10,834 | -55.5% |
| Amounts payable within one year | 42/48 | €19,521 | €8,700 | -€10,821 | -55.4% |
| Trade debts | 44 | €8,378 | €4,141 | -€4,236 | -50.6% |
| Suppliers | 440/4 | €8,378 | €4,141 | -€4,236 | -50.6% |
| Taxes, remuneration and social security | 45 | €11,144 | €4,559 | -€6,585 | -59.1% |
| Taxes | 450/3 | €8,444 | €359 | -€8,085 | -95.7% |
| Remuneration and social security | 454/9 | €2,700 | €4,200 | +€1,500 | +55.6% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,885 | €3,232 | +€347 | +12.0% |
| Other operating charges | 640/8 | €3,748 | €4,008 | +€260 | +6.9% |
| Gross operating margin | 9900 | -€15,511 | €47,164 | +€62,675 | |
| Operating profit (loss) | 9901 | -€22,144 | €39,924 | +€62,067 | |
| Financial income | 75/76B | €157 | €0 | -€157 | -100% |
| Recurring financial income | 75 | €157 | €0 | -€157 | -100% |
| Financial charges | 65/66B | €999 | €823 | -€176 | -17.6% |
| Recurring financial charges | 65 | €999 | €823 | -€176 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€22,985 | €39,101 | +€62,086 | |
| Income taxes | 67/77 | €128 | €5,841 | +€5,713 | +4,464% |
| Profit (loss) for the period | 9904 | -€23,113 | €33,259 | +€56,373 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,113 | €33,259 | +€56,373 |
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 17 October 2026 via checked.be.