BIOCANNA TECHNOLOGIES: 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.
BIOCANNA TECHNOLOGIES
Largest movements
- Receivables within one year +€22,179
up €22,179 (+297%), from €7,466 to €29,644
of which Other amounts receivable: +€22,334
- Deferred charges and accrued income +€9,535
up €9,535 (+6,207%), from €154 to €9,689
- Cash +€5,248
up €5,248 (+77.3%), from €6,793 to €12,042
mainly Trade debts (+€20,566) and Net result for the year (+€17,911)
- Intangible fixed assets -€4,498
down €4,498 (-58.8%), from €7,652 to €3,154
- Stocks and contracts -€2,871
down €2,871 (-62.5%), from €4,592 to €1,721
- Trade debts +€20,566
up €20,566 (+3,936%), from €523 to €21,088
- Reserves +€15,955
new in 2025: €15,955
- Other debts -€13,988
down €13,988 (-68.2%), from €20,518 to €6,529
- Tax, wage and social debts +€3,207
up €3,207 (+48.7%), from €6,588 to €9,795
of which Taxes: +€3,207
- Profit (loss) carried forward +€1,956
up €1,956, from -€1,956 to €0
- Gross operating margin +€9,427
up €9,427 (+47.8%), from €19,721 to €29,148
- Depreciation -€5,793
down €5,793 (-44.6%), from €12,984 to €7,191
- Taxes +€3,205
new in 2025: €3,205
- Financial charges -€1,183
down €1,183 (-56.7%), from €2,086 to €902
- Other operating charges -€945
down €945 (-100%), from €945 to €0
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 | €32,172 | €59,867 | +€27,695 | +86.1% |
| Fixed assets | 21/28 | €13,167 | €6,771 | -€6,396 | -48.6% |
| Intangible fixed assets | 21 | €7,652 | €3,154 | -€4,498 | -58.8% |
| Tangible fixed assets | 22/27 | €4,265 | €2,368 | -€1,898 | -44.5% |
| Furniture and vehicles | 24 | €4,265 | €2,368 | -€1,898 | -44.5% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €19,005 | €53,096 | +€34,091 | +179% |
| Stocks and contracts in progress | 3 | €4,592 | €1,721 | -€2,871 | -62.5% |
| Stocks | 30/36 | €4,592 | €1,721 | -€2,871 | -62.5% |
| Amounts receivable within one year | 40/41 | €7,466 | €29,644 | +€22,179 | +297% |
| Trade receivables | 40 | €155 | €0 | -€155 | -100% |
| Other amounts receivable | 41 | €7,310 | €29,644 | +€22,334 | +306% |
| Cash at bank and in hand | 54/58 | €6,793 | €12,042 | +€5,248 | +77.3% |
| Deferred charges and accrued income | 490/1 | €154 | €9,689 | +€9,535 | +6,207% |
| Total equity and liabilities | 10/49 | €32,172 | €59,867 | +€27,695 | +86.1% |
| Equity | 10/15 | €4,244 | €22,155 | +€17,911 | +422% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €15,955 | +€15,955 | |
| Distributable reserves | 133 | - | €15,955 | +€15,955 | |
| Profit (loss) carried forward | 14 | -€1,956 | €0 | +€1,956 | |
| Amounts payable | 17/49 | €27,928 | €37,712 | +€9,784 | +35.0% |
| Amounts payable within one year | 42/48 | €27,628 | €37,412 | +€9,784 | +35.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €523 | €21,088 | +€20,566 | +3,936% |
| Suppliers | 440/4 | €523 | €21,088 | +€20,566 | +3,936% |
| Taxes, remuneration and social security | 45 | €6,588 | €9,795 | +€3,207 | +48.7% |
| Taxes | 450/3 | €6,588 | €9,795 | +€3,207 | +48.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,518 | €6,529 | -€13,988 | -68.2% |
| Accrued charges and deferred income | 492/3 | €300 | €300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,984 | €7,191 | -€5,793 | -44.6% |
| Other operating charges | 640/8 | €945 | €0 | -€945 | -100% |
| Gross operating margin | 9900 | €19,721 | €29,148 | +€9,427 | +47.8% |
| Operating profit (loss) | 9901 | €5,792 | €21,957 | +€16,165 | +279% |
| Financial income | 75/76B | €528 | €62 | -€467 | -88.3% |
| Recurring financial income | 75 | €528 | €62 | -€467 | -88.3% |
| Financial charges | 65/66B | €2,086 | €902 | -€1,183 | -56.7% |
| Recurring financial charges | 65 | €2,086 | €902 | -€1,183 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €4,235 | €21,116 | +€16,881 | +399% |
| Income taxes | 67/77 | - | €3,205 | +€3,205 | |
| Profit (loss) for the period | 9904 | €4,235 | €17,911 | +€13,676 | +323% |
| Profit (loss) for the period to be appropriated | 9905 | €4,235 | €17,911 | +€13,676 | +323% |
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 28 October 2026 via checked.be.