Breed Bio: 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.
Breed Bio
Largest movements
- Cash +€278,884
up €278,884 (+60.1%), from €463,835 to €742,718
mainly Accrued charges and deferred income (+€157,716) and Trade debts (+€85,178)
- Receivables within one year +€27,800
up €27,800 (+11.4%), from €243,025 to €270,825
of which Trade receivables: +€48,852
- Accrued charges and deferred income +€157,716
up €157,716 (+82.9%), from €190,249 to €347,965
- Trade debts +€85,178
up €85,178 (+202%), from €42,258 to €127,436
- Other debts +€55,252
up €55,252 (+34.1%), from €162,000 to €217,252
- Gross operating margin +€125,007
up €125,007 (+83.0%), from €150,658 to €275,665
- Staff costs +€105,655
up €105,655 (+69.7%), from €151,601 to €257,256
- Financial charges +€4,505
up €4,505 (+190%), from €2,366 to €6,871
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 | €735,790 | €1,047,619 | +€311,829 | +42.4% |
| Fixed assets | 21/28 | €13,631 | €13,591 | -€40 | -0.3% |
| Tangible fixed assets | 22/27 | €13,631 | €13,591 | -€40 | -0.3% |
| Furniture and vehicles | 24 | €13,631 | €13,591 | -€40 | -0.3% |
| Current assets | 29/58 | €722,159 | €1,034,027 | +€311,868 | +43.2% |
| Amounts receivable within one year | 40/41 | €243,025 | €270,825 | +€27,800 | +11.4% |
| Trade receivables | 40 | €220,120 | €268,972 | +€48,852 | +22.2% |
| Other amounts receivable | 41 | €22,905 | €1,853 | -€21,052 | -91.9% |
| Cash at bank and in hand | 54/58 | €463,835 | €742,718 | +€278,884 | +60.1% |
| Deferred charges and accrued income | 490/1 | €15,299 | €20,484 | +€5,185 | +33.9% |
| Total equity and liabilities | 10/49 | €735,790 | €1,047,619 | +€311,829 | +42.4% |
| Equity | 10/15 | €303,999 | €310,822 | +€6,823 | +2.2% |
| Contributions | 10/11 | €310,000 | €310,000 | = | 0.0% |
| Reserves | 13 | - | €822 | +€822 | |
| Distributable reserves | 133 | - | €822 | +€822 | |
| Profit (loss) carried forward | 14 | -€6,001 | €0 | +€6,001 | |
| Amounts payable | 17/49 | €431,791 | €736,797 | +€305,006 | +70.6% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €221,542 | €368,832 | +€147,290 | +66.5% |
| Trade debts | 44 | €42,258 | €127,436 | +€85,178 | +202% |
| Suppliers | 440/4 | €42,258 | €127,436 | +€85,178 | +202% |
| Taxes, remuneration and social security | 45 | €17,285 | €24,144 | +€6,860 | +39.7% |
| Taxes | 450/3 | €14 | €1,318 | +€1,304 | +9,141% |
| Remuneration and social security | 454/9 | €17,270 | €22,827 | +€5,556 | +32.2% |
| Other amounts payable | 47/48 | €162,000 | €217,252 | +€55,252 | +34.1% |
| Accrued charges and deferred income | 492/3 | €190,249 | €347,965 | +€157,716 | +82.9% |
| Remuneration, social security and pensions | 62 | €151,601 | €257,256 | +€105,655 | +69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,094 | €4,777 | +€2,682 | +128% |
| Other operating charges | 640/8 | €1,857 | €3,359 | +€1,502 | +80.9% |
| Gross operating margin | 9900 | €150,658 | €275,665 | +€125,007 | +83.0% |
| Operating profit (loss) | 9901 | -€4,893 | €10,273 | +€15,166 | |
| Financial income | 75/76B | €1,499 | €4,240 | +€2,740 | +183% |
| Recurring financial income | 75 | €1,499 | €4,240 | +€2,740 | +183% |
| Financial charges | 65/66B | €2,366 | €6,871 | +€4,505 | +190% |
| Recurring financial charges | 65 | €2,366 | €6,871 | +€4,505 | +190% |
| Profit (loss) for the period before taxes | 9903 | -€5,760 | €7,642 | +€13,402 | |
| Income taxes | 67/77 | €241 | €819 | +€578 | +240% |
| Profit (loss) for the period | 9904 | -€6,001 | €6,823 | +€12,824 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,001 | €6,823 | +€12,824 |
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.