EXTRA BIO CONSEILS: what changed
Two fiscal 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.
EXTRA BIO CONSEILS
Largest movements
- Cash +€21,765
up €21,765 (+89.6%), from €24,281 to €46,047
mainly Net result for the year (+€25,655) and Receivables within one year (+€18,670)
- Receivables within one year -€18,670
down €18,670 (-77.3%), from €24,148 to €5,477
of which Trade receivables: -€14,918
- Intangible fixed assets -€3,638
down €3,638 (-21.5%), from €16,941 to €13,304
- Tax, wage and social debts -€2,172
down €2,172 (-21.9%), from €9,921 to €7,749
- Gross operating margin +€8,830
up €8,830 (+29.4%), from €30,019 to €38,849
- Taxes +€1,704
up €1,704 (+25.2%), from €6,760 to €8,464
- Other operating charges -€964
down €964 (-66.9%), from €1,441 to €476
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 | €66,628 | €65,376 | -€1,253 | -1.9% |
| Fixed assets | 21/28 | €17,878 | €13,851 | -€4,026 | -22.5% |
| Intangible fixed assets | 21 | €16,941 | €13,304 | -€3,638 | -21.5% |
| Tangible fixed assets | 22/27 | €937 | €548 | -€389 | -41.5% |
| Plant, machinery and equipment | 23 | €852 | €548 | -€305 | -35.8% |
| Furniture and vehicles | 24 | €84 | - | -€84 | |
| Current assets | 29/58 | €48,751 | €51,524 | +€2,774 | +5.7% |
| Amounts receivable within one year | 40/41 | €24,148 | €5,477 | -€18,670 | -77.3% |
| Trade receivables | 40 | €17,561 | €2,643 | -€14,918 | -85.0% |
| Other amounts receivable | 41 | €6,587 | €2,835 | -€3,752 | -57.0% |
| Cash at bank and in hand | 54/58 | €24,281 | €46,047 | +€21,765 | +89.6% |
| Deferred charges and accrued income | 490/1 | €321 | - | -€321 | |
| Total equity and liabilities | 10/49 | €66,628 | €65,376 | -€1,253 | -1.9% |
| Equity | 10/15 | €26,708 | €27,363 | +€655 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,033 | €5,033 | = | 0.0% |
| Distributable reserves | 133 | €5,033 | €5,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,075 | €3,730 | +€655 | +21.3% |
| Amounts payable | 17/49 | €39,921 | €38,013 | -€1,908 | -4.8% |
| Amounts payable within one year | 42/48 | €39,921 | €38,013 | -€1,908 | -4.8% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €9,921 | €7,749 | -€2,172 | -21.9% |
| Taxes | 450/3 | €9,921 | €7,749 | -€2,172 | -21.9% |
| Other amounts payable | 47/48 | €30,000 | €29,864 | -€136 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,369 | €4,026 | -€343 | -7.8% |
| Other operating charges | 640/8 | €1,441 | €476 | -€964 | -66.9% |
| Non-recurring operating charges | 66A | €3,894 | - | -€3,894 | |
| Gross operating margin | 9900 | €30,019 | €38,849 | +€8,830 | +29.4% |
| Operating profit (loss) | 9901 | €20,315 | €34,346 | +€14,031 | +69.1% |
| Financial income | 75/76B | €66 | - | -€66 | |
| Recurring financial income | 75 | €66 | - | -€66 | |
| Financial charges | 65/66B | €112 | €226 | +€114 | +101.5% |
| Recurring financial charges | 65 | €112 | €226 | +€114 | +101.5% |
| Profit (loss) for the period before taxes | 9903 | €20,269 | €34,120 | +€13,851 | +68.3% |
| Income taxes | 67/77 | €6,760 | €8,464 | +€1,704 | +25.2% |
| Profit (loss) for the period | 9904 | €13,509 | €25,655 | +€12,146 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,509 | €25,655 | +€12,146 | +89.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.