DE BIOBOERDERIJ: 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.
DE BIOBOERDERIJ
Largest movements
- Tangible fixed assets -€85,988
down €85,988 (-3.7%), from €2.3m to €2.2m
of which Land and buildings: -€73,023
- Receivables within one year +€28,738
up €28,738 (+324%), from €8,876 to €37,614
of which Trade receivables: +€31,215
- Other debts +€226,194
up €226,194 (+26.1%), from €867,159 to €1.1m
- Profit (loss) carried forward -€166,381
down €166,381 (-19.2%), from -€865,087 to -€1.0m
- Debts after one year -€111,630
down €111,630 (-6.5%), from €1.7m to €1.6m
- Current portion of long-term debt -€24,844
down €24,844 (-18.2%), from €136,474 to €111,630
- Depreciation +€46,508
up €46,508 (+118%), from €39,480 to €85,988
- Gross operating margin +€6,592
up €6,592 (+20.0%), from -€33,014 to -€26,422
- Financial charges -€875
down €875 (-1.6%), from €53,413 to €52,538
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,395,311 | €2,337,611 | -€57,699 | -2.4% |
| Fixed assets | 21/28 | €2,318,430 | €2,232,441 | -€85,988 | -3.7% |
| Tangible fixed assets | 22/27 | €2,318,430 | €2,232,441 | -€85,988 | -3.7% |
| Land and buildings | 22 | €2,087,397 | €2,014,374 | -€73,023 | -3.5% |
| Plant, machinery and equipment | 23 | €224,598 | €214,964 | -€9,634 | -4.3% |
| Furniture and vehicles | 24 | €6,434 | €3,103 | -€3,331 | -51.8% |
| Current assets | 29/58 | €76,881 | €105,170 | +€28,289 | +36.8% |
| Stocks and contracts in progress | 3 | €64,787 | €64,013 | -€774 | -1.2% |
| Stocks | 30/36 | €64,787 | €64,013 | -€774 | -1.2% |
| Amounts receivable within one year | 40/41 | €8,876 | €37,614 | +€28,738 | +324% |
| Trade receivables | 40 | €408 | €31,623 | +€31,215 | +7,650% |
| Other amounts receivable | 41 | €8,468 | €5,991 | -€2,477 | -29.2% |
| Deferred charges and accrued income | 490/1 | €3,218 | €3,543 | +€325 | +10.1% |
| Total equity and liabilities | 10/49 | €2,395,311 | €2,337,611 | -€57,699 | -2.4% |
| Equity | 10/15 | -€365,087 | -€531,468 | -€166,381 | -45.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€865,087 | -€1,031,468 | -€166,381 | -19.2% |
| Amounts payable | 17/49 | €2,760,398 | €2,869,079 | +€108,682 | +3.9% |
| Amounts payable after more than one year | 17 | €1,713,984 | €1,602,354 | -€111,630 | -6.5% |
| Financial debts | 170/4 | €1,713,984 | €1,602,354 | -€111,630 | -6.5% |
| Amounts payable within one year | 42/48 | €1,046,414 | €1,266,725 | +€220,311 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €136,474 | €111,630 | -€24,844 | -18.2% |
| Trade debts | 44 | €42,782 | €61,743 | +€18,962 | +44.3% |
| Suppliers | 440/4 | €42,782 | €61,743 | +€18,962 | +44.3% |
| Other amounts payable | 47/48 | €867,159 | €1,093,353 | +€226,194 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,480 | €85,988 | +€46,508 | +118% |
| Other operating charges | 640/8 | €1,694 | €1,452 | -€242 | -14.3% |
| Gross operating margin | 9900 | -€33,014 | -€26,422 | +€6,592 | +20.0% |
| Operating profit (loss) | 9901 | -€74,188 | -€113,862 | -€39,674 | -53.5% |
| Financial income | 75/76B | €27 | €19 | -€8 | -30.9% |
| Recurring financial income | 75 | €27 | €19 | -€8 | -30.9% |
| Financial charges | 65/66B | €53,413 | €52,538 | -€875 | -1.6% |
| Recurring financial charges | 65 | €53,413 | €52,538 | -€875 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€127,573 | -€166,381 | -€38,808 | -30.4% |
| Profit (loss) for the period | 9904 | -€127,573 | -€166,381 | -€38,808 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€127,573 | -€166,381 | -€38,808 | -30.4% |
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 14 October 2026 via checked.be.