HOLBIGENETICS: 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.
What changed
HOLBIGENETICS
NACE 01.620, Support activities for animal production
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€121,383
2023 · €17,203+€104,180
Equity
€12.4m
2023 · -€324,995+€12.7m
Cash
€4,520
2023 · €2,136+€2,383
Balance sheet total
€13.9m
2023 · €1.2m+€12.8m
Largest movements
Assets
- Financial fixed assets +€12.7m
up €12.7m (+17045.6%), from €74,300 to €12.7m
Equity and liabilities
- Contributions +€12.6m
up €12.6m (+1913.0%), from €658,797 to €13.3m
Income statement
- Financial charges -€107,596
down €107,596, from €101,635 to -€5,962
- Gross operating margin -€9,060
down €9,060 (-20.7%), from €43,769 to €34,709
- Financial income +€6,064
up €6,064 (+7.8%), from €77,832 to €83,896
From the 2023 result to the 2024 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 2023
€17,203
Gross operating margin
-€9,060
Depreciation
-€89
Other operating charges
-€325
Financial income
+€6,064
Financial charges
+€107,596
Taxes
-€6
Result 2024
€121,383
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€43,157
Investment
-€12.6m
Financing
+€12.6m
Cash 2023
€2,136
From operations (derived)
+€43,157
Net result for the year
+€121,383
Depreciation
+€1,424
Smaller working-capital items
-€20,648
Receivables within one year
-€102,161
Other debts
+€43,161
Investment (derived)
-€12.6m
Investment in fixed assets (net)
-€12.7m
Current investments
+€21,601
Financing
+€12.6m
Contributions, distributions and other
+€12.6m
Cash 2024
€4,520
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,156,015 | €13,922,001 | +€12.8m | +1104.3% |
| Fixed assets | 21/28 | €91,665 | €12,755,123 | +€12.7m | +13814.9% |
| Tangible fixed assets | 22/27 | €17,365 | €15,942 | -€1,424 | -8.2% |
| Plant, machinery and equipment | 23 | €8,853 | €7,887 | -€966 | -10.9% |
| Furniture and vehicles | 24 | €512 | €54 | -€457 | -89.4% |
| Other tangible fixed assets | 26 | €8,000 | €8,000 | = | 0.0% |
| Financial fixed assets | 28 | €74,300 | €12,739,181 | +€12.7m | +17045.6% |
| Current assets | 29/58 | €1,064,350 | €1,166,878 | +€102,528 | +9.6% |
| Amounts receivable after more than one year | 29 | €36,010 | €50,010 | +€14,000 | +38.9% |
| Other amounts receivable | 291 | €36,010 | €50,010 | +€14,000 | +38.9% |
| Amounts receivable within one year | 40/41 | €456,431 | €558,592 | +€102,161 | +22.4% |
| Trade receivables | 40 | €52,030 | €58,535 | +€6,505 | +12.5% |
| Other amounts receivable | 41 | €404,401 | €500,058 | +€95,657 | +23.7% |
| Current investments | 50/53 | €559,906 | €538,305 | -€21,601 | -3.9% |
| Cash at bank and in hand | 54/58 | €2,136 | €4,520 | +€2,383 | +111.5% |
| Deferred charges and accrued income | 490/1 | €9,867 | €15,451 | +€5,585 | +56.6% |
| Total equity and liabilities | 10/49 | €1,156,015 | €13,922,001 | +€12.8m | +1104.3% |
| Equity | 10/15 | -€324,995 | €12,398,894 | +€12.7m | |
| Contributions | 10/11 | €658,797 | €13,261,303 | +€12.6m | +1913.0% |
| Capital | 10 | €658,797 | €13,261,303 | +€12.6m | +1913.0% |
| Issued capital | 100 | €658,797 | €13,261,303 | +€12.6m | +1913.0% |
| Reserves | 13 | €181 | €181 | = | 0.0% |
| Tax-exempt reserves | 132 | €181 | €181 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€983,973 | -€862,590 | +€121,383 | +12.3% |
| Amounts payable | 17/49 | €1,481,009 | €1,523,106 | +€42,097 | +2.8% |
| Amounts payable within one year | 42/48 | €1,481,009 | €1,523,106 | +€42,097 | +2.8% |
| Trade debts | 44 | €19,165 | €19,440 | +€274 | +1.4% |
| Suppliers | 440/4 | €19,165 | €19,440 | +€274 | +1.4% |
| Taxes, remuneration and social security | 45 | €8,176 | €6,838 | -€1,338 | -16.4% |
| Taxes | 450/3 | €8,176 | €6,838 | -€1,338 | -16.4% |
| Other amounts payable | 47/48 | €1,453,668 | €1,496,829 | +€43,161 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,335 | €1,424 | +€89 | +6.7% |
| Other operating charges | 640/8 | €1,275 | €1,600 | +€325 | +25.5% |
| Gross operating margin | 9900 | €43,769 | €34,709 | -€9,060 | -20.7% |
| Operating profit (loss) | 9901 | €41,159 | €31,685 | -€9,474 | -23.0% |
| Financial income | 75/76B | €77,832 | €83,896 | +€6,064 | +7.8% |
| Recurring financial income | 75 | €77,832 | €83,896 | +€6,064 | +7.8% |
| Financial charges | 65/66B | €101,635 | -€5,962 | -€107,596 | |
| Recurring financial charges | 65 | €101,635 | -€5,962 | -€107,596 | |
| Profit (loss) for the period before taxes | 9903 | €17,357 | €121,543 | +€104,186 | +600.3% |
| Income taxes | 67/77 | €154 | €160 | +€6 | +3.9% |
| Profit (loss) for the period | 9904 | €17,203 | €121,383 | +€104,180 | +605.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,203 | €121,383 | +€104,180 | +605.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.