BIOGNOST: 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.
BIOGNOST
Largest movements
- Cash -€984,833
down €984,833 (-28.1%), from €3.5m to €2.5m
mainly Other debts (-€3.3m) and Stocks and contracts (-€505,307)
- Stocks and contracts +€505,307
up €505,307 (+81.7%), from €618,511 to €1.1m
- Receivables within one year +€476,730
up €476,730 (+23.5%), from €2.0m to €2.5m
of which Trade receivables: +€347,653
- Tangible fixed assets +€271,635
up €271,635 (+34.0%), from €799,686 to €1.1m
of which Other tangible fixed assets: +€354,049
- Other debts -€3.3m
no longer reported in 2025 (was €3.3m)
- Profit (loss) carried forward +€3.1m
up €3.1m (+183%), from €1.7m to €4.8m
- Trade debts +€310,401
up €310,401 (+30.3%), from €1.0m to €1.3m
- Debts after one year +€275,810
up €275,810 (+76.4%), from €361,190 to €637,000
- Gross operating margin -€542,264
down €542,264 (-12.3%), from €4.4m to €3.9m
- Staff costs +€218,587
up €218,587 (+22.9%), from €956,154 to €1.2m
- Taxes -€215,777
down €215,777 (-25.8%), from €837,517 to €621,740
- Financial income +€88,824
up €88,824 (+7.7%), from €1.2m to €1.2m
- Depreciation +€88,426
up €88,426 (+80.5%), from €109,867 to €198,293
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 | €6,999,342 | €7,257,362 | +€258,020 | +3.7% |
| Fixed assets | 21/28 | €838,116 | €1,098,931 | +€260,815 | +31.1% |
| Tangible fixed assets | 22/27 | €799,686 | €1,071,321 | +€271,635 | +34.0% |
| Plant, machinery and equipment | 23 | €147,483 | €147,100 | -€384 | -0.3% |
| Furniture and vehicles | 24 | €144,978 | €144,286 | -€692 | -0.5% |
| Leasing and similar rights | 25 | €81,338 | - | -€81,338 | |
| Other tangible fixed assets | 26 | €425,887 | €779,936 | +€354,049 | +83.1% |
| Financial fixed assets | 28 | €38,430 | €27,610 | -€10,820 | -28.2% |
| Current assets | 29/58 | €6,161,226 | €6,158,431 | -€2,795 | 0.0% |
| Stocks and contracts in progress | 3 | €618,511 | €1,123,818 | +€505,307 | +81.7% |
| Stocks | 30/36 | €618,511 | €1,123,818 | +€505,307 | +81.7% |
| Amounts receivable within one year | 40/41 | €2,032,237 | €2,508,967 | +€476,730 | +23.5% |
| Trade receivables | 40 | €2,032,237 | €2,379,890 | +€347,653 | +17.1% |
| Other amounts receivable | 41 | - | €129,078 | +€129,078 | |
| Cash at bank and in hand | 54/58 | €3,510,478 | €2,525,645 | -€984,833 | -28.1% |
| Total equity and liabilities | 10/49 | €6,999,342 | €7,257,362 | +€258,020 | +3.7% |
| Equity | 10/15 | €1,839,441 | €4,923,087 | +€3.1m | +168% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €91,932 | €91,932 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,706 | €3,706 | = | 0.0% |
| Distributable reserves | 133 | €88,226 | €88,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,685,009 | €4,768,656 | +€3.1m | +183% |
| Amounts payable | 17/49 | €5,159,902 | €2,334,275 | -€2.8m | -54.8% |
| Amounts payable after more than one year | 17 | €361,190 | €637,000 | +€275,810 | +76.4% |
| Financial debts | 170/4 | €361,190 | €637,000 | +€275,810 | +76.4% |
| Amounts payable within one year | 42/48 | €4,798,711 | €1,697,274 | -€3.1m | -64.6% |
| Current portion of amounts payable after more than one year | 42 | €118,654 | €84,000 | -€34,654 | -29.2% |
| Trade debts | 44 | €1,025,262 | €1,335,663 | +€310,401 | +30.3% |
| Suppliers | 440/4 | €1,025,262 | €1,335,663 | +€310,401 | +30.3% |
| Taxes, remuneration and social security | 45 | €333,252 | €277,611 | -€55,641 | -16.7% |
| Taxes | 450/3 | €198,696 | €165,830 | -€32,866 | -16.5% |
| Remuneration and social security | 454/9 | €134,556 | €111,781 | -€22,775 | -16.9% |
| Other amounts payable | 47/48 | €3,321,542 | - | -€3.3m | |
| Accrued charges and deferred income | 492/3 | €1 | €1 | = | 0.0% |
| Non-recurring operating income | 76A | €14,125 | - | -€14,125 | |
| Remuneration, social security and pensions | 62 | €956,154 | €1,174,741 | +€218,587 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,867 | €198,293 | +€88,426 | +80.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,554 | -€909 | -€15,463 | |
| Other operating charges | 640/8 | €4,030 | €3,335 | -€695 | -17.2% |
| Non-recurring operating charges | 66A | €19,254 | - | -€19,254 | |
| Gross operating margin | 9900 | €4,408,237 | €3,865,973 | -€542,264 | -12.3% |
| Operating profit (loss) | 9901 | €3,304,378 | €2,490,513 | -€813,865 | -24.6% |
| Financial income | 75/76B | €1,158,572 | €1,247,396 | +€88,824 | +7.7% |
| Recurring financial income | 75 | €1,158,572 | €1,247,396 | +€88,824 | +7.7% |
| Financial charges | 65/66B | €16,370 | €32,522 | +€16,152 | +98.7% |
| Recurring financial charges | 65 | €16,370 | €32,522 | +€16,152 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €4,446,580 | €3,705,387 | -€741,193 | -16.7% |
| Income taxes | 67/77 | €837,517 | €621,740 | -€215,777 | -25.8% |
| Profit (loss) for the period | 9904 | €3,609,063 | €3,083,647 | -€525,416 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,609,063 | €3,083,647 | -€525,416 | -14.6% |
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 15 October 2026 via checked.be.