BIO-VERSNELLER: what changed
Two fiscal 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
BIO-VERSNELLER
NACE 68.110, Buying and selling of own real estate
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · €1.2m+€389,136
Equity
€2.8m
2024 · €1.6m+€1.2m
Cash
€1.7m
2024 · €2.8m-€1.1m
Balance sheet total
€28.8m
2024 · €27.4m+€1.4m
Largest movements
Assets
- Receivables within one year +€1.6m
up €1.6m (+721.0%), from €221,448 to €1.8m
of which Trade receivables: +€1.4m
- Tangible fixed assets +€1.3m
up €1.3m (+5.9%), from €22.2m to €23.5m
of which Furniture and vehicles: +€2.6m
- Cash -€1.1m
down €1.1m (-39.9%), from €2.8m to €1.7m
mainly Investment in fixed assets (net) (-€3.3m) and Receivables within one year (-€1.6m)
- Receivables after one year -€500,000
down €500,000 (-25.0%), from €2.0m to €1.5m
Equity and liabilities
- Profit (loss) carried forward +€1.2m
up €1.2m (+162.8%), from €717,212 to €1.9m
- Accrued charges and deferred income +€831,231
up €831,231 (+145.4%), from €571,611 to €1.4m
- Other debts -€700,000
no longer reported in 2025 (was €700,000)
- Trade debts +€517,643
up €517,643 (+346.9%), from €149,223 to €666,866
- Debts after one year -€421,052
down €421,052 (-1.8%), from €23.7m to €23.3m
Income statement
- Turnover +€7.4m
new in 2025: €7.4m
- Purchases and services +€3.5m
new in 2025: €3.5m
- Gross operating margin +€774,733
up €774,733 (+17.0%), from €4.6m to €5.3m
- Depreciation +€501,329
up €501,329 (+33.9%), from €1.5m to €2.0m
- Provisions -€121,634
down €121,634, from €10,136 to -€111,498
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
€1.2m
Gross operating margin
+€774,733
Staff costs
-€3,172
Depreciation
-€501,329
Provisions
+€121,634
Other operating charges
-€8,940
Financial income
+€7,405
Financial charges
+€27,802
Taxes
-€28,998
Result 2025
€1.6m
Cash bridge derived
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
+€3.1m
Investment
-€3.3m
Financing
-€871,850
Cash 2024
€2.8m
From operations (derived)
+€3.1m
Net result for the year
+€1.6m
Depreciation
+€2.0m
Receivables after one year
+€500,000
Receivables within one year
-€1.6m
Deferred charges and accrued income
-€142,882
Provisions
-€111,764
Trade debts
+€517,643
Tax, wage and social debts
+€159,753
Other debts
-€700,000
Accrued charges and deferred income
+€831,231
Investment (derived)
-€3.3m
Investment in fixed assets (net)
-€3.3m
Financing
-€871,850
Debts after one year
-€421,052
Contributions, distributions and other
-€450,798
Cash 2025
€1.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,392,723 | €28,835,328 | +€1.4m | +5.3% |
| Fixed assets | 21/28 | €22,210,070 | €23,513,536 | +€1.3m | +5.9% |
| Tangible fixed assets | 22/27 | €22,210,070 | €23,513,536 | +€1.3m | +5.9% |
| Land and buildings | 22 | €21,928,368 | €20,605,398 | -€1.3m | -6.0% |
| Plant, machinery and equipment | 23 | €1,817 | €908 | -€908 | -50.0% |
| Furniture and vehicles | 24 | €279,885 | €2,907,230 | +€2.6m | +938.7% |
| Current assets | 29/58 | €5,182,653 | €5,321,792 | +€139,139 | +2.7% |
| Amounts receivable after more than one year | 29 | €2,000,000 | €1,500,000 | -€500,000 | -25.0% |
| Other amounts receivable | 291 | €2,000,000 | €1,500,000 | -€500,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €221,448 | €1,818,105 | +€1.6m | +721.0% |
| Trade receivables | 40 | €62,507 | €1,490,733 | +€1.4m | +2284.9% |
| Other amounts receivable | 41 | €158,941 | €327,372 | +€168,431 | +106.0% |
| Cash at bank and in hand | 54/58 | €2,759,732 | €1,659,332 | -€1.1m | -39.9% |
| Deferred charges and accrued income | 490/1 | €201,473 | €344,355 | +€142,882 | +70.9% |
| Total equity and liabilities | 10/49 | €27,392,723 | €28,835,328 | +€1.4m | +5.3% |
| Equity | 10/15 | €1,601,597 | €2,768,391 | +€1.2m | +72.9% |
| Contributions | 10/11 | €489,038 | €489,038 | = | 0.0% |
| Capital | 10 | €489,038 | €489,038 | = | 0.0% |
| Issued capital | 100 | €489,038 | €489,038 | = | 0.0% |
| Reserves | 13 | €382,994 | €382,994 | = | 0.0% |
| Non-distributable reserves | 130/1 | €381,579 | €381,579 | = | 0.0% |
| Legal reserve | 130 | €381,579 | €381,579 | = | 0.0% |
| Distributable reserves | 133 | €1,415 | €1,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | €717,212 | €1,884,804 | +€1.2m | +162.8% |
| Investment grants | 15 | €12,354 | €11,555 | -€798 | -6.5% |
| Provisions and deferred taxes | 16 | €115,616 | €3,852 | -€111,764 | -96.7% |
| Provisions for liabilities and charges | 160/5 | €111,498 | - | -€111,498 | |
| Major repairs and maintenance | 162 | €111,498 | - | -€111,498 | |
| Deferred taxes | 168 | €4,118 | €3,852 | -€266 | -6.5% |
| Amounts payable | 17/49 | €25,675,509 | €26,063,085 | +€387,576 | +1.5% |
| Amounts payable after more than one year | 17 | €23,736,844 | €23,315,792 | -€421,052 | -1.8% |
| Financial debts | 170/4 | €23,736,844 | €23,315,792 | -€421,052 | -1.8% |
| Amounts payable within one year | 42/48 | €1,367,055 | €1,344,451 | -€22,604 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €421,052 | €421,052 | = | 0.0% |
| Trade debts | 44 | €149,223 | €666,866 | +€517,643 | +346.9% |
| Suppliers | 440/4 | €149,223 | €666,866 | +€517,643 | +346.9% |
| Taxes, remuneration and social security | 45 | €96,780 | €256,533 | +€159,753 | +165.1% |
| Taxes | 450/3 | €81,131 | €240,480 | +€159,349 | +196.4% |
| Remuneration and social security | 454/9 | €15,649 | €16,053 | +€404 | +2.6% |
| Other amounts payable | 47/48 | €700,000 | - | -€700,000 | |
| Accrued charges and deferred income | 492/3 | €571,611 | €1,402,842 | +€831,231 | +145.4% |
| Turnover | 70 | - | €7,382,994 | +€7.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,478,675 | +€3.5m | |
| Remuneration, social security and pensions | 62 | €129,953 | €133,125 | +€3,172 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,477,361 | €1,978,690 | +€501,329 | +33.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €10,136 | -€111,498 | -€121,634 | |
| Other operating charges | 640/8 | €194,722 | €203,662 | +€8,940 | +4.6% |
| Gross operating margin | 9900 | €4,555,570 | €5,330,303 | +€774,733 | +17.0% |
| Operating profit (loss) | 9901 | €2,743,398 | €3,126,324 | +€382,926 | +14.0% |
| Financial income | 75/76B | €136,275 | €143,680 | +€7,405 | +5.4% |
| Recurring financial income | 75 | €136,275 | €143,680 | +€7,405 | +5.4% |
| Financial charges | 65/66B | €1,198,027 | €1,170,225 | -€27,802 | -2.3% |
| Recurring financial charges | 65 | €1,198,027 | €1,170,225 | -€27,802 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €1,681,646 | €2,099,780 | +€418,133 | +24.9% |
| Transfer from deferred taxes | 780 | €266 | €266 | +€0 | 0.0% |
| Income taxes | 67/77 | €453,456 | €482,454 | +€28,998 | +6.4% |
| Profit (loss) for the period | 9904 | €1,228,456 | €1,617,592 | +€389,136 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,228,456 | €1,617,592 | +€389,136 | +31.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.