OH BIO MIO !: 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.
OH BIO MIO !
Largest movements
- Receivables within one year -€31,869
down €31,869 (-54.0%), from €58,998 to €27,129
- Tangible fixed assets -€9,525
down €9,525 (-8.2%), from €115,716 to €106,191
of which Other tangible fixed assets: -€8,283
- Cash -€4,201
down €4,201 (-8.7%), from €48,558 to €44,356
mainly Debts after one year (-€58,069) and Trade debts (-€47,756)
- Stocks and contracts +€3,411
up €3,411 (+55.5%), from €6,144 to €9,554
- Debts after one year -€58,069
down €58,069 (-59.2%), from €98,069 to €40,000
- Trade debts -€47,756
down €47,756 (-62.9%), from €75,966 to €28,210
- Other debts +€30,708
up €30,708 (+2,264%), from €1,356 to €32,064
- Tax, wage and social debts +€17,479
up €17,479 (+53.2%), from €32,828 to €50,307
of which Taxes: +€19,939
- Reserves +€11,100
up €11,100 (+155%), from €7,145 to €18,245
of which Distributable reserves: +€11,100
- Staff costs +€6,555
up €6,555 (+6.2%), from €106,571 to €113,126
- Gross operating margin -€4,557
down €4,557 (-2.9%), from €155,347 to €150,790
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 | €230,090 | €187,904 | -€42,185 | -18.3% |
| Fixed assets | 21/28 | €115,848 | €106,323 | -€9,525 | -8.2% |
| Tangible fixed assets | 22/27 | €115,716 | €106,191 | -€9,525 | -8.2% |
| Plant, machinery and equipment | 23 | €768 | €38 | -€730 | -95.1% |
| Furniture and vehicles | 24 | €3,231 | €2,719 | -€512 | -15.8% |
| Other tangible fixed assets | 26 | €111,717 | €103,434 | -€8,283 | -7.4% |
| Financial fixed assets | 28 | €132 | €132 | = | 0.0% |
| Current assets | 29/58 | €114,242 | €81,581 | -€32,661 | -28.6% |
| Stocks and contracts in progress | 3 | €6,144 | €9,554 | +€3,411 | +55.5% |
| Stocks | 30/36 | €6,144 | €9,554 | +€3,411 | +55.5% |
| Amounts receivable within one year | 40/41 | €58,998 | €27,129 | -€31,869 | -54.0% |
| Trade receivables | 40 | €58,998 | €27,129 | -€31,869 | -54.0% |
| Cash at bank and in hand | 54/58 | €48,558 | €44,356 | -€4,201 | -8.7% |
| Deferred charges and accrued income | 490/1 | €543 | €543 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €230,090 | €187,904 | -€42,185 | -18.3% |
| Equity | 10/15 | €14,203 | €26,059 | +€11,856 | +83.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,145 | €18,245 | +€11,100 | +155% |
| Tax-exempt reserves | 132 | €5,285 | €5,285 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €12,960 | +€11,100 | +597% |
| Profit (loss) carried forward | 14 | €858 | €1,614 | +€756 | +88.2% |
| Amounts payable | 17/49 | €215,887 | €161,845 | -€54,042 | -25.0% |
| Amounts payable after more than one year | 17 | €98,069 | €40,000 | -€58,069 | -59.2% |
| Financial debts | 170/4 | €98,069 | €40,000 | -€58,069 | -59.2% |
| Amounts payable within one year | 42/48 | €116,018 | €116,445 | +€427 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €5,868 | €5,864 | -€4 | -0.1% |
| Trade debts | 44 | €75,966 | €28,210 | -€47,756 | -62.9% |
| Suppliers | 440/4 | €75,966 | €28,210 | -€47,756 | -62.9% |
| Taxes, remuneration and social security | 45 | €32,828 | €50,307 | +€17,479 | +53.2% |
| Taxes | 450/3 | €28,268 | €48,207 | +€19,939 | +70.5% |
| Remuneration and social security | 454/9 | €4,559 | €2,100 | -€2,460 | -53.9% |
| Other amounts payable | 47/48 | €1,356 | €32,064 | +€30,708 | +2,264% |
| Accrued charges and deferred income | 492/3 | €1,800 | €5,400 | +€3,600 | +200% |
| Remuneration, social security and pensions | 62 | €106,571 | €113,126 | +€6,555 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,897 | €9,525 | -€373 | -3.8% |
| Other operating charges | 640/8 | €2,810 | €2,839 | +€30 | +1.1% |
| Gross operating margin | 9900 | €155,347 | €150,790 | -€4,557 | -2.9% |
| Operating profit (loss) | 9901 | €36,069 | €25,300 | -€10,769 | -29.9% |
| Financial income | 75/76B | €232 | €50 | -€182 | -78.5% |
| Recurring financial income | 75 | €232 | €50 | -€182 | -78.5% |
| Financial charges | 65/66B | €5,374 | €6,100 | +€726 | +13.5% |
| Recurring financial charges | 65 | €5,374 | €6,100 | +€726 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €30,927 | €19,249 | -€11,678 | -37.8% |
| Income taxes | 67/77 | €7,577 | €7,393 | -€184 | -2.4% |
| Profit (loss) for the period | 9904 | €23,350 | €11,856 | -€11,494 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,350 | €11,856 | -€11,494 | -49.2% |
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.