BIOSANO: 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.
BIOSANO
Largest movements
- Cash +€70,453
up €70,453 (+556.9%), from €12,650 to €83,103
mainly Advances received (+€228,987) and Accrued charges and deferred income (+€70,365)
- Tangible fixed assets +€56,614
up €56,614 (+129.1%), from €43,846 to €100,460
of which Plant, machinery and equipment: +€60,433
- Stocks and contracts -€39,006
down €39,006 (-1.2%), from €3.3m to €3.2m
of which Stocks: -€39,006
- Profit (loss) carried forward -€244,869
down €244,869 (-17.6%), from -€1.4m to -€1.6m
- Advances received +€228,987
up €228,987 (+114.1%), from €200,751 to €429,739
- Accrued charges and deferred income +€70,365
up €70,365 (+2625.7%), from €2,680 to €73,045
- Other debts +€59,629
up €59,629 (+1.6%), from €3.6m to €3.7m
- Trade debts -€41,879
down €41,879 (-14.5%), from €289,805 to €247,926
- Gross operating margin -€59,518
down €59,518, from €24,780 to -€34,738
- Staff costs -€58,883
down €58,883 (-26.7%), from €220,730 to €161,846
- Depreciation +€17,092
up €17,092 (+87.9%), from €19,449 to €36,541
- Other operating charges -€2,510
down €2,510 (-59.8%), from €4,194 to €1,684
- Financial charges +€1,359
up €1,359 (+12.5%), from €10,870 to €12,229
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 | €3,555,745 | €3,604,301 | +€48,556 | +1.4% |
| Fixed assets | 21/28 | €65,094 | €113,100 | +€48,007 | +73.8% |
| Intangible fixed assets | 21 | €16,498 | €7,890 | -€8,607 | -52.2% |
| Tangible fixed assets | 22/27 | €43,846 | €100,460 | +€56,614 | +129.1% |
| Plant, machinery and equipment | 23 | €20,062 | €80,495 | +€60,433 | +301.2% |
| Furniture and vehicles | 24 | €7,622 | €4,626 | -€2,996 | -39.3% |
| Other tangible fixed assets | 26 | €16,162 | €15,339 | -€823 | -5.1% |
| Financial fixed assets | 28 | €4,750 | €4,750 | = | 0.0% |
| Current assets | 29/58 | €3,490,651 | €3,491,201 | +€549 | 0.0% |
| Stocks and contracts in progress | 3 | €3,263,006 | €3,224,001 | -€39,006 | -1.2% |
| Stocks | 30/36 | €2,979,638 | €2,940,633 | -€39,006 | -1.3% |
| Contracts in progress | 37 | €283,368 | €283,368 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,761 | €39,723 | -€28,039 | -41.4% |
| Trade receivables | 40 | €61,580 | €26,912 | -€34,668 | -56.3% |
| Other amounts receivable | 41 | €6,181 | €12,811 | +€6,629 | +107.2% |
| Cash at bank and in hand | 54/58 | €12,650 | €83,103 | +€70,453 | +556.9% |
| Deferred charges and accrued income | 490/1 | €147,233 | €144,374 | -€2,859 | -1.9% |
| Total equity and liabilities | 10/49 | €3,555,745 | €3,604,301 | +€48,556 | +1.4% |
| Equity | 10/15 | -€809,516 | -€1,054,385 | -€244,869 | -30.2% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Reserves | 13 | €34,510 | €34,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €29,510 | €29,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,394,026 | -€1,638,895 | -€244,869 | -17.6% |
| Amounts payable | 17/49 | €4,365,261 | €4,658,686 | +€293,425 | +6.7% |
| Amounts payable after more than one year | 17 | €180,000 | €180,000 | = | 0.0% |
| Financial debts | 170/4 | €180,000 | €180,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,182,581 | €4,405,641 | +€223,060 | +5.3% |
| Trade debts | 44 | €289,805 | €247,926 | -€41,879 | -14.5% |
| Suppliers | 440/4 | €289,805 | €247,926 | -€41,879 | -14.5% |
| Advances received on contracts in progress | 46 | €200,751 | €429,739 | +€228,987 | +114.1% |
| Taxes, remuneration and social security | 45 | €46,794 | €23,117 | -€23,677 | -50.6% |
| Taxes | 450/3 | €9,003 | €3,330 | -€5,673 | -63.0% |
| Remuneration and social security | 454/9 | €37,791 | €19,787 | -€18,004 | -47.6% |
| Other amounts payable | 47/48 | €3,645,231 | €3,704,860 | +€59,629 | +1.6% |
| Accrued charges and deferred income | 492/3 | €2,680 | €73,045 | +€70,365 | +2625.7% |
| Remuneration, social security and pensions | 62 | €220,730 | €161,846 | -€58,883 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,449 | €36,541 | +€17,092 | +87.9% |
| Other operating charges | 640/8 | €4,194 | €1,684 | -€2,510 | -59.8% |
| Gross operating margin | 9900 | €24,780 | -€34,738 | -€59,518 | |
| Operating profit (loss) | 9901 | -€219,592 | -€234,809 | -€15,217 | -6.9% |
| Financial income | 75/76B | €1,614 | €2,169 | +€555 | +34.4% |
| Recurring financial income | 75 | €1,614 | €2,169 | +€555 | +34.4% |
| Financial charges | 65/66B | €10,870 | €12,229 | +€1,359 | +12.5% |
| Recurring financial charges | 65 | €10,870 | €12,229 | +€1,359 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€228,848 | -€244,869 | -€16,021 | -7.0% |
| Profit (loss) for the period | 9904 | -€228,848 | -€244,869 | -€16,021 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€228,848 | -€244,869 | -€16,021 | -7.0% |
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 12 October 2026 via checked.be.