LA BIOSPHERE: 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
LA BIOSPHERE
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€79,569
2024 · -€123,255+€202,824
Equity
-€8,511
2024 · -€88,080+€79,569
Cash
€31,526
2024 · €27,373+€4,153
Balance sheet total
€1.0m
2024 · €1.0m-€37,095
Largest movements
Assets
- Receivables within one year -€25,522
down €25,522 (-57.0%), from €44,786 to €19,263
of which Trade receivables: -€13,714
Equity and liabilities
- Trade debts -€166,900
down €166,900 (-48.0%), from €347,899 to €180,998
- Profit (loss) carried forward +€79,569
up €79,569 (+54.0%), from -€147,235 to -€67,666
- Tax, wage and social debts +€60,787
up €60,787 (+112%), from €54,411 to €115,198
of which Taxes: +€48,948
- Current portion of long-term debt +€24,555
up €24,555 (+59.5%), from €41,270 to €65,825
- Debts after one year -€22,038
down €22,038 (-9.1%), from €241,088 to €219,050
of which Financial debts: -€22,038
Income statement
- Gross operating margin +€328,306
up €328,306 (+88.4%), from €371,309 to €699,615
- Purchases and services -€237,452
down €237,452 (-8.5%), from €2.8m to €2.6m
- Turnover +€100,540
up €100,540 (+3.2%), from €3.2m to €3.3m
- Staff costs +€99,526
up €99,526 (+21.7%), from €459,010 to €558,536
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
-€123,255
Gross operating margin
+€328,306
Staff costs
-€99,526
Depreciation
-€1,381
Other operating charges
+€375
Financial charges
-€24,950
Result 2025
€79,569
raises the resultlowers the result
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
+€38,568
Investment
-€21,806
Financing
-€12,609
Cash 2024
€27,373
From operations (derived)
+€38,568
Net result for the year
+€79,569
Depreciation
+€28,361
Receivables after one year
+€4,500
Stocks and contracts
+€8,724
Receivables within one year
+€25,522
Deferred charges and accrued income
-€4,053
Trade debts
-€166,900
Tax, wage and social debts
+€60,787
Other debts
+€6,140
Accrued charges and deferred income
-€4,081
Investment (derived)
-€21,806
Investment in fixed assets (net)
-€21,806
Financing
-€12,609
Debts after one year
-€22,038
Current portion of long-term debt
+€24,555
Short-term financial debts
-€15,126
Cash 2025
€31,526
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,038,001 | €1,000,907 | -€37,095 | -3.6% |
| Fixed assets | 21/28 | €185,684 | €179,130 | -€6,554 | -3.5% |
| Intangible fixed assets | 21 | €27,566 | €25,843 | -€1,723 | -6.2% |
| Tangible fixed assets | 22/27 | €149,427 | €144,596 | -€4,831 | -3.2% |
| Land and buildings | 22 | €87,105 | €84,135 | -€2,969 | -3.4% |
| Plant, machinery and equipment | 23 | €61,375 | €60,180 | -€1,195 | -1.9% |
| Furniture and vehicles | 24 | €947 | €281 | -€666 | -70.3% |
| Financial fixed assets | 28 | €8,691 | €8,691 | = | 0.0% |
| Current assets | 29/58 | €852,318 | €821,777 | -€30,541 | -3.6% |
| Amounts receivable after more than one year | 29 | €495,536 | €491,036 | -€4,500 | -0.9% |
| Other amounts receivable | 291 | €495,536 | €491,036 | -€4,500 | -0.9% |
| Stocks and contracts in progress | 3 | €284,623 | €275,899 | -€8,724 | -3.1% |
| Stocks | 30/36 | €284,623 | €275,899 | -€8,724 | -3.1% |
| Amounts receivable within one year | 40/41 | €44,786 | €19,263 | -€25,522 | -57.0% |
| Trade receivables | 40 | €27,104 | €13,390 | -€13,714 | -50.6% |
| Other amounts receivable | 41 | €17,682 | €5,874 | -€11,808 | -66.8% |
| Cash at bank and in hand | 54/58 | €27,373 | €31,526 | +€4,153 | +15.2% |
| Deferred charges and accrued income | 490/1 | - | €4,053 | +€4,053 | |
| Total equity and liabilities | 10/49 | €1,038,001 | €1,000,907 | -€37,095 | -3.6% |
| Equity | 10/15 | -€88,080 | -€8,511 | +€79,569 | +90.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €40,605 | €40,605 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €21,855 | €21,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,235 | -€67,666 | +€79,569 | +54.0% |
| Amounts payable | 17/49 | €1,126,082 | €1,009,418 | -€116,663 | -10.4% |
| Amounts payable after more than one year | 17 | €241,088 | €219,050 | -€22,038 | -9.1% |
| Financial debts | 170/4 | €67,088 | €45,050 | -€22,038 | -32.8% |
| Other amounts payable | 178/9 | €174,000 | €174,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €880,912 | €790,368 | -€90,544 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €41,270 | €65,825 | +€24,555 | +59.5% |
| Financial debts | 43 | €36,069 | €20,943 | -€15,126 | -41.9% |
| Credit institutions | 430/8 | €36,069 | €20,943 | -€15,126 | -41.9% |
| Trade debts | 44 | €347,899 | €180,998 | -€166,900 | -48.0% |
| Suppliers | 440/4 | €347,899 | €180,998 | -€166,900 | -48.0% |
| Taxes, remuneration and social security | 45 | €54,411 | €115,198 | +€60,787 | +112% |
| Taxes | 450/3 | €5,469 | €54,417 | +€48,948 | +895% |
| Remuneration and social security | 454/9 | €48,942 | €60,781 | +€11,839 | +24.2% |
| Other amounts payable | 47/48 | €401,264 | €407,404 | +€6,140 | +1.5% |
| Accrued charges and deferred income | 492/3 | €4,081 | - | -€4,081 | |
| Turnover | 70 | €3,165,714 | €3,266,253 | +€100,540 | +3.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,804,699 | €2,567,247 | -€237,452 | -8.5% |
| Remuneration, social security and pensions | 62 | €459,010 | €558,536 | +€99,526 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,980 | €28,361 | +€1,381 | +5.1% |
| Other operating charges | 640/8 | €1,250 | €875 | -€375 | -30.0% |
| Gross operating margin | 9900 | €371,309 | €699,615 | +€328,306 | +88.4% |
| Operating profit (loss) | 9901 | -€115,931 | €111,843 | +€227,774 | |
| Financial charges | 65/66B | €7,324 | €32,275 | +€24,950 | +341% |
| Recurring financial charges | 65 | €6,975 | €31,672 | +€24,697 | +354% |
| Non-recurring financial charges | 66B | €350 | €603 | +€253 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | -€123,255 | €79,569 | +€202,824 | |
| Profit (loss) for the period | 9904 | -€123,255 | €79,569 | +€202,824 | |
| Profit (loss) for the period to be appropriated | 9905 | -€123,255 | €79,569 | +€202,824 |
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 30 October 2026 via checked.be.