WHY NOT BIO: 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.
WHY NOT BIO
Largest movements
- Stocks and contracts +€30,281
new in 2025: €30,281
- Cash -€16,504
down €16,504 (-73.7%), from €22,406 to €5,902
mainly Net result for the year (-€213,681) and Stocks and contracts (-€30,281)
- Tangible fixed assets +€8,459
up €8,459 (+19.2%), from €44,033 to €52,492
of which Plant, machinery and equipment: +€11,146
- Deferred charges and accrued income +€1,031
new in 2025: €1,031
- Profit (loss) carried forward -€213,681
down €213,681 (-35.2%), from -€606,960 to -€820,642
- Other debts +€193,094
up €193,094 (+636%), from €30,367 to €223,460
- Trade debts +€34,614
up €34,614 (+38.8%), from €89,196 to €123,810
- Tax, wage and social debts +€9,579
up €9,579 (+16.3%), from €58,836 to €68,415
of which Remuneration and social security: +€9,734
- Staff costs +€91,215
up €91,215 (+26.0%), from €350,732 to €441,947
- Gross operating margin -€22,989
down €22,989 (-8.4%), from €273,489 to €250,500
- Depreciation +€4,520
up €4,520 (+41.1%), from €11,008 to €15,528
- Other operating charges +€4,141
new in 2025: €4,141
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 | €66,439 | €90,043 | +€23,604 | +35.5% |
| Fixed assets | 21/28 | €44,033 | €52,492 | +€8,459 | +19.2% |
| Tangible fixed assets | 22/27 | €44,033 | €52,492 | +€8,459 | +19.2% |
| Plant, machinery and equipment | 23 | €23,297 | €34,443 | +€11,146 | +47.8% |
| Furniture and vehicles | 24 | €20,735 | €15,552 | -€5,184 | -25.0% |
| Other tangible fixed assets | 26 | - | €2,497 | +€2,497 | |
| Current assets | 29/58 | €22,406 | €37,551 | +€15,145 | +67.6% |
| Stocks and contracts in progress | 3 | - | €30,281 | +€30,281 | |
| Stocks | 30/36 | - | €30,281 | +€30,281 | |
| Amounts receivable within one year | 40/41 | - | €337 | +€337 | |
| Other amounts receivable | 41 | - | €337 | +€337 | |
| Cash at bank and in hand | 54/58 | €22,406 | €5,902 | -€16,504 | -73.7% |
| Deferred charges and accrued income | 490/1 | - | €1,031 | +€1,031 | |
| Total equity and liabilities | 10/49 | €66,439 | €90,043 | +€23,604 | +35.5% |
| Equity | 10/15 | -€111,960 | -€325,642 | -€213,681 | -191% |
| Contributions | 10/11 | €495,000 | €495,000 | = | 0.0% |
| Capital | 10 | €495,000 | €495,000 | = | 0.0% |
| Issued capital | 100 | €495,000 | €495,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€606,960 | -€820,642 | -€213,681 | -35.2% |
| Amounts payable | 17/49 | €178,399 | €415,685 | +€237,286 | +133% |
| Amounts payable within one year | 42/48 | €178,399 | €415,685 | +€237,286 | +133% |
| Trade debts | 44 | €89,196 | €123,810 | +€34,614 | +38.8% |
| Suppliers | 440/4 | €89,196 | €123,810 | +€34,614 | +38.8% |
| Taxes, remuneration and social security | 45 | €58,836 | €68,415 | +€9,579 | +16.3% |
| Taxes | 450/3 | €4,618 | €4,462 | -€156 | -3.4% |
| Remuneration and social security | 454/9 | €54,219 | €63,953 | +€9,734 | +18.0% |
| Other amounts payable | 47/48 | €30,367 | €223,460 | +€193,094 | +636% |
| Remuneration, social security and pensions | 62 | €350,732 | €441,947 | +€91,215 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,008 | €15,528 | +€4,520 | +41.1% |
| Other operating charges | 640/8 | - | €4,141 | +€4,141 | |
| Gross operating margin | 9900 | €273,489 | €250,500 | -€22,989 | -8.4% |
| Operating profit (loss) | 9901 | -€88,251 | -€211,115 | -€122,864 | -139% |
| Financial income | 75/76B | €21 | €8 | -€13 | -60.2% |
| Recurring financial income | 75 | €21 | €8 | -€13 | -60.2% |
| Financial charges | 65/66B | €2,594 | €2,575 | -€19 | -0.7% |
| Recurring financial charges | 65 | €2,594 | €2,575 | -€19 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€90,824 | -€213,681 | -€122,858 | -135% |
| Profit (loss) for the period | 9904 | -€90,824 | -€213,681 | -€122,858 | -135% |
| Profit (loss) for the period to be appropriated | 9905 | -€90,824 | -€213,681 | -€122,858 | -135% |
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 20 October 2026 via checked.be.