BIO.BE: 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.BE
Largest movements
- Receivables within one year -€327,320
down €327,320 (-32.2%), from €1.0m to €688,643
of which Trade receivables: -€313,862
- Tangible fixed assets -€145,292
down €145,292 (-13.6%), from €1.1m to €924,475
- Cash -€143,072
down €143,072 (-47.6%), from €300,696 to €157,624
mainly Other debts (-€375,450) and Net result for the year (-€244,508)
- Other debts -€375,450
down €375,450 (-36.1%), from €1.0m to €663,982
- Profit (loss) carried forward -€244,508
down €244,508 (-139%), from -€176,171 to -€420,679
- Trade debts +€151,746
up €151,746 (+114%), from €133,408 to €285,154
- Accrued charges and deferred income -€89,037
down €89,037 (-79.4%), from €112,128 to €23,090
- Debts after one year -€54,514
down €54,514 (-11.5%), from €474,148 to €419,633
- Staff costs -€307,849
down €307,849 (-37.5%), from €820,146 to €512,297
- Other operating charges -€168,192
down €168,192 (-89.2%), from €188,563 to €20,371
- Write-downs +€83,954
up €83,954, from -€83,144 to €810
- Gross operating margin +€63,382
up €63,382 (+14.3%), from €442,965 to €506,347
- Depreciation -€47,053
down €47,053 (-21.0%), from €223,583 to €176,530
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 | €3,700,279 | €3,038,356 | -€661,923 | -17.9% |
| Fixed assets | 21/28 | €2,170,726 | €2,009,350 | -€161,376 | -7.4% |
| Intangible fixed assets | 21 | €95,382 | €64,144 | -€31,238 | -32.8% |
| Tangible fixed assets | 22/27 | €1,069,767 | €924,475 | -€145,292 | -13.6% |
| Land and buildings | 22 | €947,398 | €878,105 | -€69,293 | -7.3% |
| Plant, machinery and equipment | 23 | €103,718 | €35,032 | -€68,686 | -66.2% |
| Furniture and vehicles | 24 | €18,651 | €11,337 | -€7,313 | -39.2% |
| Financial fixed assets | 28 | €1,005,577 | €1,020,731 | +€15,154 | +1.5% |
| Current assets | 29/58 | €1,529,553 | €1,029,005 | -€500,548 | -32.7% |
| Stocks and contracts in progress | 3 | €77,184 | €65,856 | -€11,328 | -14.7% |
| Stocks | 30/36 | €77,184 | €65,856 | -€11,328 | -14.7% |
| Amounts receivable within one year | 40/41 | €1,015,963 | €688,643 | -€327,320 | -32.2% |
| Trade receivables | 40 | €975,819 | €661,957 | -€313,862 | -32.2% |
| Other amounts receivable | 41 | €40,144 | €26,686 | -€13,459 | -33.5% |
| Cash at bank and in hand | 54/58 | €300,696 | €157,624 | -€143,072 | -47.6% |
| Deferred charges and accrued income | 490/1 | €135,710 | €116,882 | -€18,828 | -13.9% |
| Total equity and liabilities | 10/49 | €3,700,279 | €3,038,356 | -€661,923 | -17.9% |
| Equity | 10/15 | €1,710,426 | €1,455,504 | -€254,922 | -14.9% |
| Contributions | 10/11 | €1,591,250 | €1,591,250 | = | 0.0% |
| Capital | 10 | €1,591,250 | €1,591,250 | = | 0.0% |
| Issued capital | 100 | €1,591,250 | €1,591,250 | = | 0.0% |
| Reserves | 13 | €159,125 | €159,125 | = | 0.0% |
| Non-distributable reserves | 130/1 | €159,125 | €159,125 | = | 0.0% |
| Legal reserve | 130 | €159,125 | €159,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,171 | -€420,679 | -€244,508 | -139% |
| Investment grants | 15 | €136,222 | €125,808 | -€10,414 | -7.6% |
| Amounts payable | 17/49 | €1,989,853 | €1,582,852 | -€407,001 | -20.5% |
| Amounts payable after more than one year | 17 | €474,148 | €419,633 | -€54,514 | -11.5% |
| Financial debts | 170/4 | €474,148 | €419,633 | -€54,514 | -11.5% |
| Amounts payable within one year | 42/48 | €1,403,578 | €1,140,128 | -€263,450 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €53,249 | €54,514 | +€1,265 | +2.4% |
| Financial debts | 43 | €61,160 | €35,577 | -€25,583 | -41.8% |
| Credit institutions | 430/8 | €61,160 | €35,577 | -€25,583 | -41.8% |
| Trade debts | 44 | €133,408 | €285,154 | +€151,746 | +114% |
| Suppliers | 440/4 | €133,408 | €285,154 | +€151,746 | +114% |
| Advances received on contracts in progress | 46 | - | €34,280 | +€34,280 | |
| Taxes, remuneration and social security | 45 | €116,328 | €66,621 | -€49,707 | -42.7% |
| Taxes | 450/3 | €23,906 | €14,444 | -€9,462 | -39.6% |
| Remuneration and social security | 454/9 | €92,422 | €52,177 | -€40,245 | -43.5% |
| Other amounts payable | 47/48 | €1,039,432 | €663,982 | -€375,450 | -36.1% |
| Accrued charges and deferred income | 492/3 | €112,128 | €23,090 | -€89,037 | -79.4% |
| Remuneration, social security and pensions | 62 | €820,146 | €512,297 | -€307,849 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223,583 | €176,530 | -€47,053 | -21.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€83,144 | €810 | +€83,954 | |
| Other operating charges | 640/8 | €188,563 | €20,371 | -€168,192 | -89.2% |
| Gross operating margin | 9900 | €442,965 | €506,347 | +€63,382 | +14.3% |
| Operating profit (loss) | 9901 | -€706,182 | -€203,662 | +€502,521 | +71.2% |
| Financial income | 75/76B | €17,726 | €25,568 | +€7,842 | +44.2% |
| Recurring financial income | 75 | €17,726 | €25,568 | +€7,842 | +44.2% |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €37,343 | €66,415 | +€29,072 | +77.9% |
| Recurring financial charges | 65 | €37,343 | €66,415 | +€29,072 | +77.9% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€725,799 | -€244,508 | +€481,291 | +66.3% |
| Profit (loss) for the period | 9904 | -€725,799 | -€244,508 | +€481,291 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€725,799 | -€244,508 | +€481,291 | +66.3% |
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 27 October 2026 via checked.be.