BIONCISE: 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.
BIONCISE
Largest movements
- Tangible fixed assets -€28,488
down €28,488 (-34.6%), from €82,407 to €53,919
of which Plant, machinery and equipment: -€30,729
- Cash +€27,452
up €27,452 (+66.3%), from €41,389 to €68,841
mainly Depreciation (+€33,864) and Receivables within one year (+€21,254)
- Receivables within one year -€21,254
down €21,254 (-18.9%), from €112,240 to €90,986
of which Trade receivables: -€22,300
- Stocks and contracts -€11,407
down €11,407 (-37.5%), from €30,428 to €19,021
- Deferred charges and accrued income +€10,001
new in 2025: €10,001
- Profit (loss) carried forward -€29,476
down €29,476 (-25.0%), from -€118,046 to -€147,522
- Other debts +€9,432
up €9,432 (+33.9%), from €27,795 to €37,227
- Trade debts -€5,689
down €5,689 (-25.5%), from €22,349 to €16,660
- Gross operating margin -€38,512
down €38,512 (-23.5%), from €163,961 to €125,449
- Staff costs +€32,265
up €32,265 (+37.7%), from €85,510 to €117,775
- Other operating charges -€5,390
down €5,390 (-61.0%), from €8,836 to €3,446
- Financial charges -€3,898
down €3,898 (-53.6%), from €7,268 to €3,370
- Financial income +€2,859
up €2,859 (+426.1%), from €671 to €3,530
of which Non-recurring financial income: +€2,465
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 | €266,464 | €242,768 | -€23,696 | -8.9% |
| Fixed assets | 21/28 | €82,407 | €53,919 | -€28,488 | -34.6% |
| Tangible fixed assets | 22/27 | €82,407 | €53,919 | -€28,488 | -34.6% |
| Plant, machinery and equipment | 23 | €78,084 | €47,355 | -€30,729 | -39.4% |
| Furniture and vehicles | 24 | €4,323 | €6,564 | +€2,241 | +51.8% |
| Current assets | 29/58 | €184,057 | €188,849 | +€4,792 | +2.6% |
| Stocks and contracts in progress | 3 | €30,428 | €19,021 | -€11,407 | -37.5% |
| Stocks | 30/36 | €30,428 | €19,021 | -€11,407 | -37.5% |
| Amounts receivable within one year | 40/41 | €112,240 | €90,986 | -€21,254 | -18.9% |
| Trade receivables | 40 | €78,035 | €55,735 | -€22,300 | -28.6% |
| Other amounts receivable | 41 | €34,205 | €35,251 | +€1,046 | +3.1% |
| Cash at bank and in hand | 54/58 | €41,389 | €68,841 | +€27,452 | +66.3% |
| Deferred charges and accrued income | 490/1 | - | €10,001 | +€10,001 | |
| Total equity and liabilities | 10/49 | €266,464 | €242,768 | -€23,696 | -8.9% |
| Equity | 10/15 | €201,954 | €172,478 | -€29,476 | -14.6% |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Capital | 10 | €320,000 | €320,000 | = | 0.0% |
| Issued capital | 100 | €320,000 | €320,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,046 | -€147,522 | -€29,476 | -25.0% |
| Amounts payable | 17/49 | €64,510 | €70,290 | +€5,780 | +9.0% |
| Amounts payable after more than one year | 17 | €2,114 | €3,211 | +€1,097 | +51.9% |
| Financial debts | 170/4 | €2,114 | €3,211 | +€1,097 | +51.9% |
| Amounts payable within one year | 42/48 | €62,396 | €67,079 | +€4,683 | +7.5% |
| Financial debts | 43 | €4,059 | €4,058 | -€1 | 0.0% |
| Credit institutions | 430/8 | €4,059 | €4,058 | -€1 | 0.0% |
| Trade debts | 44 | €22,349 | €16,660 | -€5,689 | -25.5% |
| Suppliers | 440/4 | €22,349 | €16,660 | -€5,689 | -25.5% |
| Taxes, remuneration and social security | 45 | €8,193 | €9,134 | +€941 | +11.5% |
| Remuneration and social security | 454/9 | €8,193 | €9,134 | +€941 | +11.5% |
| Other amounts payable | 47/48 | €27,795 | €37,227 | +€9,432 | +33.9% |
| Remuneration, social security and pensions | 62 | €85,510 | €117,775 | +€32,265 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,251 | €33,864 | -€2,387 | -6.6% |
| Other operating charges | 640/8 | €8,836 | €3,446 | -€5,390 | -61.0% |
| Gross operating margin | 9900 | €163,961 | €125,449 | -€38,512 | -23.5% |
| Operating profit (loss) | 9901 | €33,364 | -€29,636 | -€63,000 | |
| Financial income | 75/76B | €671 | €3,530 | +€2,859 | +426.1% |
| Recurring financial income | 75 | €671 | €1,065 | +€394 | +58.7% |
| Non-recurring financial income | 76B | - | €2,465 | +€2,465 | |
| Financial charges | 65/66B | €7,268 | €3,370 | -€3,898 | -53.6% |
| Recurring financial charges | 65 | €7,268 | €3,370 | -€3,898 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €26,767 | -€29,476 | -€56,243 | |
| Profit (loss) for the period | 9904 | €26,767 | -€29,476 | -€56,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,767 | -€29,476 | -€56,243 |
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 6 October 2026 via checked.be.