BIOFUN: what changed
BIOFUN
Largest movements
- Receivables within one year -€24,926
down €24,926 (-63.9%), from €38,990 to €14,064
of which Other amounts receivable: -€17,788
- Cash -€4,857
down €4,857 (-11.4%), from €42,584 to €37,727
mainly Trade debts (-€17,816) and Net result for the year (-€13,118)
- Stocks and contracts -€2,299
down €2,299 (-10.8%), from €21,283 to €18,983
- Trade debts -€17,816
down €17,816 (-96.6%), from €18,440 to €623
- Reserves -€13,000
down €13,000 (-16.5%), from €78,860 to €65,860
of which Distributable reserves: -€13,000
- Tax, wage and social debts -€1,650
down €1,650 (-42.3%), from €3,900 to €2,250
- Gross operating margin +€28,071
up €28,071 (+69.8%), from -€40,203 to -€12,132
- Depreciation +€681
up €681 (+914%), from €75 to €756
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,020 | €74,436 | -€32,584 | -30.4% |
| Fixed assets | 21/28 | €3,983 | €3,228 | -€756 | -19.0% |
| Tangible fixed assets | 22/27 | €3,703 | €2,948 | -€756 | -20.4% |
| Furniture and vehicles | 24 | €3,703 | €2,948 | -€756 | -20.4% |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €103,037 | €71,208 | -€31,829 | -30.9% |
| Stocks and contracts in progress | 3 | €21,283 | €18,983 | -€2,299 | -10.8% |
| Stocks | 30/36 | €21,283 | €18,983 | -€2,299 | -10.8% |
| Amounts receivable within one year | 40/41 | €38,990 | €14,064 | -€24,926 | -63.9% |
| Trade receivables | 40 | €19,820 | €12,681 | -€7,138 | -36.0% |
| Other amounts receivable | 41 | €19,171 | €1,383 | -€17,788 | -92.8% |
| Cash at bank and in hand | 54/58 | €42,584 | €37,727 | -€4,857 | -11.4% |
| Deferred charges and accrued income | 490/1 | €180 | €434 | +€254 | +141% |
| Total equity and liabilities | 10/49 | €107,020 | €74,436 | -€32,584 | -30.4% |
| Equity | 10/15 | €84,680 | €71,562 | -€13,118 | -15.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,860 | €65,860 | -€13,000 | -16.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,000 | €64,000 | -€13,000 | -16.9% |
| Profit (loss) carried forward | 14 | €820 | €702 | -€118 | -14.4% |
| Amounts payable | 17/49 | €22,340 | €2,873 | -€19,466 | -87.1% |
| Amounts payable within one year | 42/48 | €22,340 | €2,873 | -€19,466 | -87.1% |
| Trade debts | 44 | €18,440 | €623 | -€17,816 | -96.6% |
| Suppliers | 440/4 | €18,440 | €623 | -€17,816 | -96.6% |
| Taxes, remuneration and social security | 45 | €3,900 | €2,250 | -€1,650 | -42.3% |
| Taxes | 450/3 | €3,900 | €2,250 | -€1,650 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75 | €756 | +€681 | +914% |
| Gross operating margin | 9900 | -€40,203 | -€12,132 | +€28,071 | +69.8% |
| Operating profit (loss) | 9901 | -€40,277 | -€12,887 | +€27,390 | +68.0% |
| Financial income | 75/76B | €20 | €108 | +€88 | +435% |
| Recurring financial income | 75 | €20 | €108 | +€88 | +435% |
| Financial charges | 65/66B | €256 | €339 | +€82 | +32.1% |
| Recurring financial charges | 65 | €256 | €339 | +€82 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,513 | -€13,118 | +€27,395 | +67.6% |
| Profit (loss) for the period | 9904 | -€40,513 | -€13,118 | +€27,395 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,513 | -€13,118 | +€27,395 | +67.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.