BIOVERTI: 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.
BIOVERTI
Largest movements
- Cash -€199,093
down €199,093 (-79.0%), from €251,997 to €52,904
mainly Investment in fixed assets (net) (-€275,067) and Debts after one year (-€232,108)
- Receivables within one year -€73,153
down €73,153 (-37.2%), from €196,719 to €123,566
of which Trade receivables: -€58,524
- Tangible fixed assets +€47,564
up €47,564 (+2.7%), from €1.8m to €1.8m
of which Plant, machinery and equipment: +€98,218
- Intangible fixed assets +€37,692
up €37,692 (+79.5%), from €47,439 to €85,131
- Reserves +€240,000
up €240,000 (+83.7%), from €286,591 to €526,591
of which Distributable reserves: +€246,591
- Debts after one year -€232,108
down €232,108 (-17.5%), from €1.3m to €1.1m
- Other debts -€149,183
down €149,183 (-96.7%), from €154,249 to €5,067
- Trade debts -€41,002
down €41,002 (-32.8%), from €125,129 to €84,127
- Gross operating margin +€257,670
up €257,670 (+67.4%), from €382,183 to €639,853
- Taxes +€59,086
up €59,086 (+321.3%), from €18,389 to €77,475
- Staff costs +€42,210
up €42,210 (+144.8%), from €29,144 to €71,354
- Depreciation -€36,245
down €36,245 (-16.0%), from €226,056 to €189,811
- Financial charges +€18,389
up €18,389 (+61.0%), from €30,170 to €48,558
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 | €2,482,342 | €2,268,396 | -€213,946 | -8.6% |
| Fixed assets | 21/28 | €1,799,120 | €1,884,375 | +€85,256 | +4.7% |
| Intangible fixed assets | 21 | €47,439 | €85,131 | +€37,692 | +79.5% |
| Tangible fixed assets | 22/27 | €1,750,700 | €1,798,264 | +€47,564 | +2.7% |
| Land and buildings | 22 | €1,513,635 | €1,417,547 | -€96,088 | -6.3% |
| Plant, machinery and equipment | 23 | €51,728 | €149,946 | +€98,218 | +189.9% |
| Furniture and vehicles | 24 | €185,338 | €230,771 | +€45,433 | +24.5% |
| Financial fixed assets | 28 | €980 | €980 | = | 0.0% |
| Current assets | 29/58 | €683,222 | €384,020 | -€299,202 | -43.8% |
| Stocks and contracts in progress | 3 | €229,191 | €204,513 | -€24,679 | -10.8% |
| Stocks | 30/36 | €229,191 | €204,513 | -€24,679 | -10.8% |
| Amounts receivable within one year | 40/41 | €196,719 | €123,566 | -€73,153 | -37.2% |
| Trade receivables | 40 | €141,775 | €83,250 | -€58,524 | -41.3% |
| Other amounts receivable | 41 | €54,944 | €40,316 | -€14,628 | -26.6% |
| Cash at bank and in hand | 54/58 | €251,997 | €52,904 | -€199,093 | -79.0% |
| Deferred charges and accrued income | 490/1 | €5,315 | €3,038 | -€2,277 | -42.8% |
| Total equity and liabilities | 10/49 | €2,482,342 | €2,268,396 | -€213,946 | -8.6% |
| Equity | 10/15 | €607,994 | €843,575 | +€235,581 | +38.7% |
| Contributions | 10/11 | €312,775 | €312,775 | = | 0.0% |
| Reserves | 13 | €286,591 | €526,591 | +€240,000 | +83.7% |
| Non-distributable reserves | 130/1 | €6,591 | €0 | -€6,591 | -100.0% |
| Reserves not available under the articles | 1311 | €6,591 | €0 | -€6,591 | -100.0% |
| Distributable reserves | 133 | €280,000 | €526,591 | +€246,591 | +88.1% |
| Profit (loss) carried forward | 14 | €8,629 | €4,210 | -€4,419 | -51.2% |
| Amounts payable | 17/49 | €1,874,347 | €1,424,820 | -€449,527 | -24.0% |
| Amounts payable after more than one year | 17 | €1,327,162 | €1,095,055 | -€232,108 | -17.5% |
| Financial debts | 170/4 | €1,327,162 | €1,095,055 | -€232,108 | -17.5% |
| Amounts payable within one year | 42/48 | €541,993 | €329,681 | -€212,312 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €232,108 | €232,108 | = | 0.0% |
| Trade debts | 44 | €125,129 | €84,127 | -€41,002 | -32.8% |
| Suppliers | 440/4 | €125,129 | €84,127 | -€41,002 | -32.8% |
| Taxes, remuneration and social security | 45 | €30,507 | €8,379 | -€22,128 | -72.5% |
| Taxes | 450/3 | €26,438 | €721 | -€25,716 | -97.3% |
| Remuneration and social security | 454/9 | €4,070 | €7,658 | +€3,588 | +88.2% |
| Other amounts payable | 47/48 | €154,249 | €5,067 | -€149,183 | -96.7% |
| Accrued charges and deferred income | 492/3 | €5,192 | €85 | -€5,107 | -98.4% |
| Remuneration, social security and pensions | 62 | €29,144 | €71,354 | +€42,210 | +144.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,056 | €189,811 | -€36,245 | -16.0% |
| Other operating charges | 640/8 | €17,965 | €17,073 | -€891 | -5.0% |
| Gross operating margin | 9900 | €382,183 | €639,853 | +€257,670 | +67.4% |
| Operating profit (loss) | 9901 | €109,018 | €361,614 | +€252,596 | +231.7% |
| Financial income | 75/76B | €1,018 | €0 | -€1,018 | -100.0% |
| Recurring financial income | 75 | €1,018 | €0 | -€1,018 | -100.0% |
| Financial charges | 65/66B | €30,170 | €48,558 | +€18,389 | +61.0% |
| Recurring financial charges | 65 | €30,170 | €48,558 | +€18,389 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €79,867 | €313,056 | +€233,189 | +292.0% |
| Income taxes | 67/77 | €18,389 | €77,475 | +€59,086 | +321.3% |
| Profit (loss) for the period | 9904 | €61,478 | €235,581 | +€174,103 | +283.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,478 | €235,581 | +€174,103 | +283.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.