GREINER BIO-ONE: 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.
GREINER BIO-ONE
Largest movements
- Cash +€306,244
up €306,244 (+130%), from €234,843 to €541,086
mainly Receivables within one year (+€268,132) and Net result for the year (+€211,369)
- Receivables within one year -€268,132
down €268,132 (-32.9%), from €816,194 to €548,062
of which Trade receivables: -€168,551
- Other debts +€51,000
up €51,000 (+31.9%), from €160,000 to €211,000
- Tax, wage and social debts -€49,336
down €49,336 (-22.1%), from €223,545 to €174,208
of which Remuneration and social security: -€85,527
- Trade debts +€41,512
up €41,512 (+97.0%), from €42,792 to €84,304
- Staff costs -€150,091
down €150,091 (-15.6%), from €960,897 to €810,807
- Gross operating margin -€114,803
down €114,803 (-9.3%), from €1.2m to €1.1m
- Write-downs -€26,000
no longer reported in 2025 (was €26,000)
- Taxes +€14,810
up €14,810 (+22.2%), from €66,850 to €81,660
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 | €1,072,476 | €1,115,839 | +€43,363 | +4.0% |
| Fixed assets | 21/28 | €13,237 | €11,023 | -€2,214 | -16.7% |
| Intangible fixed assets | 21 | €1,297 | - | -€1,297 | |
| Tangible fixed assets | 22/27 | €5,940 | €5,023 | -€916 | -15.4% |
| Plant, machinery and equipment | 23 | €5,940 | €5,023 | -€916 | -15.4% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €1,059,239 | €1,104,816 | +€45,577 | +4.3% |
| Amounts receivable within one year | 40/41 | €816,194 | €548,062 | -€268,132 | -32.9% |
| Trade receivables | 40 | €687,173 | €518,622 | -€168,551 | -24.5% |
| Other amounts receivable | 41 | €129,022 | €29,440 | -€99,582 | -77.2% |
| Cash at bank and in hand | 54/58 | €234,843 | €541,086 | +€306,244 | +130% |
| Deferred charges and accrued income | 490/1 | €8,202 | €15,668 | +€7,465 | +91.0% |
| Total equity and liabilities | 10/49 | €1,072,476 | €1,115,839 | +€43,363 | +4.0% |
| Equity | 10/15 | €645,822 | €646,191 | +€369 | +0.1% |
| Contributions | 10/11 | €440,011 | €440,011 | = | 0.0% |
| Capital | 10 | €440,011 | €440,011 | = | 0.0% |
| Issued capital | 100 | €440,011 | €440,011 | = | 0.0% |
| Reserves | 13 | €203,443 | €203,443 | = | 0.0% |
| Non-distributable reserves | 130/1 | €44,011 | €44,011 | = | 0.0% |
| Legal reserve | 130 | €44,011 | €44,011 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,432 | €19,432 | = | 0.0% |
| Distributable reserves | 133 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,368 | €2,738 | +€369 | +15.6% |
| Amounts payable | 17/49 | €426,654 | €469,648 | +€42,994 | +10.1% |
| Amounts payable within one year | 42/48 | €426,472 | €469,648 | +€43,176 | +10.1% |
| Trade debts | 44 | €42,792 | €84,304 | +€41,512 | +97.0% |
| Suppliers | 440/4 | €42,792 | €84,304 | +€41,512 | +97.0% |
| Advances received on contracts in progress | 46 | €136 | €136 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €223,545 | €174,208 | -€49,336 | -22.1% |
| Taxes | 450/3 | €62,310 | €98,501 | +€36,191 | +58.1% |
| Remuneration and social security | 454/9 | €161,234 | €75,708 | -€85,527 | -53.0% |
| Other amounts payable | 47/48 | €160,000 | €211,000 | +€51,000 | +31.9% |
| Accrued charges and deferred income | 492/3 | €182 | - | -€182 | |
| Remuneration, social security and pensions | 62 | €960,897 | €810,807 | -€150,091 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,843 | €5,309 | -€10,535 | -66.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,000 | - | -€26,000 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€8,800 | - | +€8,800 | |
| Other operating charges | 640/8 | €1,428 | - | -€1,428 | |
| Gross operating margin | 9900 | €1,233,367 | €1,118,564 | -€114,803 | -9.3% |
| Operating profit (loss) | 9901 | €237,998 | €302,448 | +€64,450 | +27.1% |
| Financial income | 75/76B | €703 | €317 | -€387 | -55.0% |
| Recurring financial income | 75 | €703 | €317 | -€387 | -55.0% |
| Financial charges | 65/66B | €10,118 | €9,735 | -€383 | -3.8% |
| Recurring financial charges | 65 | €10,118 | €9,735 | -€383 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €228,583 | €293,030 | +€64,447 | +28.2% |
| Income taxes | 67/77 | €66,850 | €81,660 | +€14,810 | +22.2% |
| Profit (loss) for the period | 9904 | €161,733 | €211,369 | +€49,636 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €161,733 | €211,369 | +€49,636 | +30.7% |
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 26 October 2026 via checked.be.