DE BIOKAST: 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.
What changed
DE BIOKAST
NACE 46.389, Wholesale of other food products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€9,869
2024 · -€6,928-€2,942
Equity
€74,072
2024 · €83,941-€9,869
Cash
€17,467
2024 · €11,865+€5,602
Balance sheet total
€694,431
2024 · €743,352-€48,921
Largest movements
Assets
- Tangible fixed assets -€54,162
down €54,162 (-8.2%), from €664,444 to €610,282
of which Land and buildings: -€37,619
- Stocks and contracts -€8,731
down €8,731 (-14.9%), from €58,538 to €49,807
Equity and liabilities
- Debts after one year -€32,640
down €32,640 (-6.2%), from €522,421 to €489,781
- Reserves -€10,000
down €10,000 (-15.4%), from €65,000 to €55,000
Income statement
- Gross operating margin -€7,761
down €7,761 (-11.6%), from €67,072 to €59,310
- Financial charges -€2,771
down €2,771 (-16.6%), from €16,644 to €13,874
- Other operating charges +€1,382
up €1,382 (+47.7%), from €2,898 to €4,280
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.
Result 2024
-€6,928
Gross operating margin
-€7,761
Depreciation
-€239
Other operating charges
-€1,382
Other operating items
+€3,052
Financial income
+€618
Financial charges
+€2,771
Result 2025
-€9,869
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€38,508
Investment
€0
Financing
-€32,905
Cash 2024
€11,865
From operations (derived)
+€38,508
Net result for the year
-€9,869
Depreciation
+€54,162
Stocks and contracts
+€8,731
Receivables within one year
-€6,885
Deferred charges and accrued income
-€1,484
Trade debts
-€1,454
Tax, wage and social debts
-€1,785
Other debts
-€2,907
Financing
-€32,905
Debts after one year
-€32,640
Current portion of long-term debt
-€1,515
Short-term financial debts
+€1,250
Cash 2025
€17,467
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €743,352 | €694,431 | -€48,921 | -6.6% |
| Fixed assets | 21/28 | €664,444 | €610,282 | -€54,162 | -8.2% |
| Tangible fixed assets | 22/27 | €664,444 | €610,282 | -€54,162 | -8.2% |
| Land and buildings | 22 | €526,504 | €488,885 | -€37,619 | -7.1% |
| Plant, machinery and equipment | 23 | €137,940 | €121,397 | -€16,543 | -12.0% |
| Current assets | 29/58 | €78,908 | €84,149 | +€5,241 | +6.6% |
| Stocks and contracts in progress | 3 | €58,538 | €49,807 | -€8,731 | -14.9% |
| Stocks | 30/36 | €58,538 | €49,807 | -€8,731 | -14.9% |
| Amounts receivable within one year | 40/41 | €8,506 | €15,390 | +€6,885 | +80.9% |
| Trade receivables | 40 | €1,931 | €646 | -€1,284 | -66.5% |
| Other amounts receivable | 41 | €6,575 | €14,744 | +€8,169 | +124% |
| Cash at bank and in hand | 54/58 | €11,865 | €17,467 | +€5,602 | +47.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,484 | +€1,484 | |
| Total equity and liabilities | 10/49 | €743,352 | €694,431 | -€48,921 | -6.6% |
| Equity | 10/15 | €83,941 | €74,072 | -€9,869 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,000 | €55,000 | -€10,000 | -15.4% |
| Distributable reserves | 133 | €65,000 | €55,000 | -€10,000 | -15.4% |
| Profit (loss) carried forward | 14 | €341 | €472 | +€131 | +38.3% |
| Amounts payable | 17/49 | €659,411 | €620,359 | -€39,052 | -5.9% |
| Amounts payable after more than one year | 17 | €522,421 | €489,781 | -€32,640 | -6.2% |
| Financial debts | 170/4 | €522,421 | €489,781 | -€32,640 | -6.2% |
| Amounts payable within one year | 42/48 | €136,990 | €130,578 | -€6,412 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €34,155 | €32,640 | -€1,515 | -4.4% |
| Financial debts | 43 | €2,875 | €4,125 | +€1,250 | +43.5% |
| Credit institutions | 430/8 | €2,875 | €4,125 | +€1,250 | +43.5% |
| Trade debts | 44 | €27,293 | €25,838 | -€1,454 | -5.3% |
| Suppliers | 440/4 | €27,293 | €25,838 | -€1,454 | -5.3% |
| Taxes, remuneration and social security | 45 | €2,554 | €769 | -€1,785 | -69.9% |
| Taxes | 450/3 | €2,554 | €769 | -€1,785 | -69.9% |
| Other amounts payable | 47/48 | €70,112 | €67,206 | -€2,907 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,923 | €54,162 | +€239 | +0.4% |
| Other operating charges | 640/8 | €2,898 | €4,280 | +€1,382 | +47.7% |
| Non-recurring operating charges | 66A | €3,052 | €0 | -€3,052 | -100% |
| Gross operating margin | 9900 | €67,072 | €59,310 | -€7,761 | -11.6% |
| Operating profit (loss) | 9901 | €7,198 | €868 | -€6,330 | -87.9% |
| Financial income | 75/76B | €2,518 | €3,136 | +€618 | +24.5% |
| Recurring financial income | 75 | €2,518 | €3,136 | +€618 | +24.5% |
| Financial charges | 65/66B | €16,644 | €13,874 | -€2,771 | -16.6% |
| Recurring financial charges | 65 | €16,644 | €13,874 | -€2,771 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,928 | -€9,869 | -€2,942 | -42.5% |
| Profit (loss) for the period | 9904 | -€6,928 | -€9,869 | -€2,942 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,928 | -€9,869 | -€2,942 | -42.5% |
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 25 October 2026 via checked.be.