Bio-Fields: 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.
Bio-Fields
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€863,461
up €863,461 (+22.4%), from €3.9m to €4.7m
of which Other amounts payable: +€1.4m
- Current portion of long-term debt -€528,018
down €528,018 (-50.7%), from €1.0m to €513,649
- Other debts -€200,000
down €200,000 (-12.6%), from €1.6m to €1.4m
- Reserves -€173,238
down €173,238 (-43.1%), from €402,298 to €229,060
of which Distributable reserves: -€173,238
- Financial income -€1.2m
down €1.2m (-98.1%), from €1.3m to €23,639
- Services and other goods +€468,744
new in 2025: €468,744
- Financial charges -€133,035
down €133,035 (-39.0%), from €340,838 to €207,803
- Turnover +€37,598
up €37,598 (+8.5%), from €442,200 to €479,798
- Gross operating margin -€28,431
no longer reported in 2025 (was €28,431)
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 | €10,750,346 | €10,761,650 | +€11,304 | +0.1% |
| Fixed assets | 21/28 | €10,284,250 | €10,230,000 | -€54,250 | -0.5% |
| Financial fixed assets | 28 | €10,284,250 | €10,230,000 | -€54,250 | -0.5% |
| Affiliated companies | 280/1 | - | €10,230,000 | +€10.2m | |
| Participating interests | 280 | - | €9,730,000 | +€9.7m | |
| Amounts receivable | 281 | - | €500,000 | +€500,000 | |
| Current assets | 29/58 | €466,096 | €531,650 | +€65,554 | +14.1% |
| Amounts receivable within one year | 40/41 | €463,964 | €501,505 | +€37,541 | +8.1% |
| Trade receivables | 40 | €442,200 | €479,798 | +€37,598 | +8.5% |
| Other amounts receivable | 41 | €21,764 | €21,707 | -€57 | -0.3% |
| Cash at bank and in hand | 54/58 | €2,132 | €27,391 | +€25,259 | +1,185% |
| Deferred charges and accrued income | 490/1 | - | €2,754 | +€2,754 | |
| Total equity and liabilities | 10/49 | €10,750,346 | €10,761,650 | +€11,304 | +0.1% |
| Equity | 10/15 | €3,956,548 | €3,783,310 | -€173,238 | -4.4% |
| Contributions | 10/11 | €3,554,250 | €3,554,250 | = | 0.0% |
| Capital | 10 | €3,554,250 | €3,554,250 | = | 0.0% |
| Issued capital | 100 | €3,554,250 | €3,554,250 | = | 0.0% |
| Reserves | 13 | €402,298 | €229,060 | -€173,238 | -43.1% |
| Non-distributable reserves | 130/1 | €110,873 | €110,873 | = | 0.0% |
| Legal reserve | 130 | €110,873 | €110,873 | = | 0.0% |
| Distributable reserves | 133 | €291,425 | €118,187 | -€173,238 | -59.4% |
| Amounts payable | 17/49 | €6,793,798 | €6,978,340 | +€184,542 | +2.7% |
| Amounts payable after more than one year | 17 | €3,859,169 | €4,722,630 | +€863,461 | +22.4% |
| Financial debts | 170/4 | €2,079,169 | €1,565,519 | -€513,650 | -24.7% |
| Credit institutions | 173 | - | €1,565,519 | +€1.6m | |
| Other amounts payable | 178/9 | €1,780,000 | €3,157,111 | +€1.4m | +77.4% |
| Amounts payable within one year | 42/48 | €2,770,156 | €2,054,993 | -€715,163 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €1,041,667 | €513,649 | -€528,018 | -50.7% |
| Trade debts | 44 | €143,535 | €156,390 | +€12,855 | +9.0% |
| Suppliers | 440/4 | €143,535 | €156,390 | +€12,855 | +9.0% |
| Other amounts payable | 47/48 | €1,584,954 | €1,384,954 | -€200,000 | -12.6% |
| Accrued charges and deferred income | 492/3 | €164,473 | €200,717 | +€36,244 | +22.0% |
| Operating income | 70/76A | - | €479,798 | +€479,798 | |
| Turnover | 70 | €442,200 | €479,798 | +€37,598 | +8.5% |
| Operating charges | 60/66A | - | €468,872 | +€468,872 | |
| Goods, raw materials, services and sundry goods | 60/61 | €413,769 | - | -€413,769 | |
| Services and other goods | 61 | - | €468,744 | +€468,744 | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €28,431 | - | -€28,431 | |
| Operating profit (loss) | 9901 | €28,305 | €10,926 | -€17,379 | -61.4% |
| Financial income | 75/76B | €1,250,000 | €23,639 | -€1.2m | -98.1% |
| Recurring financial income | 75 | €1,250,000 | €23,639 | -€1.2m | -98.1% |
| Income from financial fixed assets | 750 | - | €23,639 | +€23,639 | |
| Financial charges | 65/66B | €340,838 | €207,803 | -€133,035 | -39.0% |
| Recurring financial charges | 65 | €340,838 | €207,803 | -€133,035 | -39.0% |
| Debt charges | 650 | - | €207,803 | +€207,803 | |
| Profit (loss) for the period before taxes | 9903 | €937,467 | -€173,238 | -€1.1m | |
| Profit (loss) for the period | 9904 | €937,467 | -€173,238 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €937,467 | -€173,238 | -€1.1m |
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 25 October 2026 via checked.be.