BiocSol: 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.
BiocSol
Largest movements
- Cash -€2.0m
down €2.0m (-61.4%), from €3.2m to €1.2m
mainly Investment in fixed assets (net) (-€2.0m) and Receivables within one year (-€1.0m)
- Intangible fixed assets +€1.4m
up €1.4m (+149.0%), from €913,334 to €2.3m
- Receivables within one year +€1.0m
up €1.0m (+519.2%), from €193,557 to €1.2m
of which Other amounts receivable: +€909,406
- Current investments +€500,000
new in 2025: €500,000
- Tangible fixed assets +€280,615
up €280,615 (+1604.5%), from €17,489 to €298,104
of which Plant, machinery and equipment: +€236,716
- Investment grants +€906,014
new in 2025: €906,014
- Other debts +€874,288
new in 2025: €874,288
- Debts after one year -€718,391
no longer reported in 2025 (was €718,391)
- Profit (loss) carried forward -€612,486
down €612,486 (-176.2%), from -€347,534 to -€960,021
- Contributions +€450,018
up €450,018 (+11.4%), from €4.0m to €4.4m
- Purchases and services +€1.7m
new in 2025: €1.7m
- Staff costs +€368,643
new in 2025: €368,643
- Depreciation +€328,813
up €328,813 (+842.6%), from €39,022 to €367,835
- Gross operating margin +€313,489
up €313,489, from -€284,938 to €28,551
- Financial income +€97,758
new in 2025: €97,758
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,326,793 | €5,754,961 | +€1.4m | +33.0% |
| Fixed assets | 21/28 | €931,063 | €2,572,553 | +€1.6m | +176.3% |
| Intangible fixed assets | 21 | €913,334 | €2,274,448 | +€1.4m | +149.0% |
| Tangible fixed assets | 22/27 | €17,489 | €298,104 | +€280,615 | +1604.5% |
| Plant, machinery and equipment | 23 | €10,484 | €247,199 | +€236,716 | +2258.0% |
| Furniture and vehicles | 24 | €7,006 | €13,754 | +€6,749 | +96.3% |
| Other tangible fixed assets | 26 | - | €37,151 | +€37,151 | |
| Financial fixed assets | 28 | €240 | €0 | -€240 | -100.0% |
| Current assets | 29/58 | €3,395,730 | €3,182,408 | -€213,321 | -6.3% |
| Amounts receivable within one year | 40/41 | €193,557 | €1,198,519 | +€1.0m | +519.2% |
| Trade receivables | 40 | - | €95,556 | +€95,556 | |
| Other amounts receivable | 41 | €193,557 | €1,102,963 | +€909,406 | +469.8% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €3,193,683 | €1,232,746 | -€2.0m | -61.4% |
| Deferred charges and accrued income | 490/1 | €8,490 | €251,143 | +€242,654 | +2858.2% |
| Total equity and liabilities | 10/49 | €4,326,793 | €5,754,961 | +€1.4m | +33.0% |
| Equity | 10/15 | €3,604,689 | €4,348,235 | +€743,546 | +20.6% |
| Contributions | 10/11 | €3,952,223 | €4,402,241 | +€450,018 | +11.4% |
| Profit (loss) carried forward | 14 | -€347,534 | -€960,021 | -€612,486 | -176.2% |
| Investment grants | 15 | - | €906,014 | +€906,014 | |
| Amounts payable | 17/49 | €722,104 | €1,406,726 | +€684,622 | +94.8% |
| Amounts payable after more than one year | 17 | €718,391 | - | -€718,391 | |
| Financial debts | 170/4 | €718,391 | - | -€718,391 | |
| Amounts payable within one year | 42/48 | €3,713 | €1,406,726 | +€1.4m | +37787.9% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Trade debts | 44 | €3,713 | €383,926 | +€380,213 | +10240.4% |
| Suppliers | 440/4 | €3,713 | €383,926 | +€380,213 | +10240.4% |
| Taxes, remuneration and social security | 45 | - | €148,513 | +€148,513 | |
| Taxes | 450/3 | - | €12,496 | +€12,496 | |
| Remuneration and social security | 454/9 | - | €136,017 | +€136,017 | |
| Other amounts payable | 47/48 | - | €874,288 | +€874,288 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,739,086 | +€1.7m | |
| Remuneration, social security and pensions | 62 | - | €368,643 | +€368,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,022 | €367,835 | +€328,813 | +842.6% |
| Other operating charges | 640/8 | €803 | €1,801 | +€997 | +124.2% |
| Gross operating margin | 9900 | -€284,938 | €28,551 | +€313,489 | |
| Operating profit (loss) | 9901 | -€324,763 | -€709,729 | -€384,965 | -118.5% |
| Financial income | 75/76B | - | €97,758 | +€97,758 | |
| Recurring financial income | 75 | - | €97,758 | +€97,758 | |
| Financial charges | 65/66B | €22,771 | €6,243 | -€16,528 | -72.6% |
| Recurring financial charges | 65 | €22,771 | €6,243 | -€16,528 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | -€347,534 | -€618,213 | -€270,679 | -77.9% |
| Income taxes | 67/77 | - | -€5,727 | -€5,727 | |
| Profit (loss) for the period | 9904 | -€347,534 | -€612,486 | -€264,952 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€347,534 | -€612,486 | -€264,952 | -76.2% |
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 1 October 2026 via checked.be.