BIOGENOSIS: 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.
BIOGENOSIS
Largest movements
- Financial fixed assets +€3.5m
up €3.5m (+26.7%), from €12.9m to €16.4m
- Debts after one year +€3.4m
up €3.4m (+701,529%), from €484 to €3.4m
- Financial income +€85,683
new in 2023: €85,683
of which Financial income: +€85,124
- Gross operating margin -€2,570
down €2,570 (-142%), from -€1,807 to -€4,377
- Financial charges +€244
up €244 (+62.2%), from €391 to €635
- Other operating charges +€112
up €112 (+10.3%), from €1,088 to €1,200
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,966,434 | €16,408,515 | +€3.4m | +26.5% |
| Fixed assets | 21/28 | €12,917,726 | €16,367,726 | +€3.5m | +26.7% |
| Financial fixed assets | 28 | €12,917,726 | €16,367,726 | +€3.5m | +26.7% |
| Current assets | 29/58 | €48,708 | €40,789 | -€7,919 | -16.3% |
| Amounts receivable within one year | 40/41 | €20,740 | €21,173 | +€433 | +2.1% |
| Other amounts receivable | 41 | €20,740 | €21,173 | +€433 | +2.1% |
| Cash at bank and in hand | 54/58 | €27,968 | €19,616 | -€8,352 | -29.9% |
| Total equity and liabilities | 10/49 | €12,966,434 | €16,408,515 | +€3.4m | +26.5% |
| Equity | 10/15 | €12,925,280 | €13,004,751 | +€79,471 | +0.6% |
| Contributions | 10/11 | €13,254,766 | €13,254,766 | = | 0.0% |
| Capital | 10 | €6,458,443 | €6,458,443 | = | 0.0% |
| Issued capital | 100 | €6,458,443 | €6,458,443 | = | 0.0% |
| Contributions outside capital | 11 | €6,796,323 | €6,796,323 | = | 0.0% |
| Share premium | 1100/10 | €6,796,323 | €6,796,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€329,486 | -€250,015 | +€79,471 | +24.1% |
| Amounts payable | 17/49 | €41,154 | €3,403,764 | +€3.4m | +8,171% |
| Amounts payable after more than one year | 17 | €484 | €3,395,886 | +€3.4m | +701,529% |
| Financial debts | 170/4 | €484 | €3,395,886 | +€3.4m | +701,529% |
| Amounts payable within one year | 42/48 | €39,126 | €7,878 | -€31,248 | -79.9% |
| Trade debts | 44 | €4,635 | €7,878 | +€3,243 | +70.0% |
| Suppliers | 440/4 | €4,635 | €7,878 | +€3,243 | +70.0% |
| Taxes, remuneration and social security | 45 | €26,349 | €0 | -€26,349 | -100% |
| Taxes | 450/3 | €26,349 | €0 | -€26,349 | -100% |
| Other amounts payable | 47/48 | €8,143 | €0 | -€8,143 | -100% |
| Accrued charges and deferred income | 492/3 | €1,543 | €0 | -€1,543 | -100% |
| Other operating charges | 640/8 | €1,088 | €1,200 | +€112 | +10.3% |
| Gross operating margin | 9900 | -€1,807 | -€4,377 | -€2,570 | -142% |
| Operating profit (loss) | 9901 | -€2,895 | -€5,577 | -€2,682 | -92.6% |
| Financial income | 75/76B | - | €85,683 | +€85,683 | |
| Recurring financial income | 75 | - | €85,124 | +€85,124 | |
| Non-recurring financial income | 76B | - | €559 | +€559 | |
| Financial charges | 65/66B | €391 | €635 | +€244 | +62.2% |
| Recurring financial charges | 65 | €391 | €635 | +€244 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,287 | €79,471 | +€82,757 | |
| Profit (loss) for the period | 9904 | -€3,287 | €79,471 | +€82,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,287 | €79,471 | +€82,757 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.