BIOSCAN: 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.
BIOSCAN
Largest movements
- Receivables within one year -€62,327
down €62,327 (-34.9%), from €178,549 to €116,222
of which Trade receivables: -€35,409
- Cash -€43,646
down €43,646 (-14.8%), from €295,862 to €252,216
mainly Contributions, distributions and other (-€140,646) and Tax, wage and social debts (-€48,019)
- Tangible fixed assets -€9,539
down €9,539 (-2.8%), from €335,405 to €325,866
of which Land and buildings: -€12,646
- Reserves -€99,132
down €99,132 (-15.8%), from €627,668 to €528,537
- Trade debts +€51,261
up €51,261 (+423.0%), from €12,118 to €63,380
- Tax, wage and social debts -€48,019
down €48,019 (-88.5%), from €54,249 to €6,230
- Debts after one year -€15,829
down €15,829 (-16.4%), from €96,417 to €80,588
- Gross operating margin -€172,358
down €172,358 (-61.9%), from €278,617 to €106,260
- Taxes -€46,674
down €46,674 (-66.7%), from €69,985 to €23,311
- Depreciation +€7,748
up €7,748 (+27.6%), from €28,028 to €35,775
- Financial charges -€5,865
down €5,865 (-71.9%), from €8,161 to €2,296
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 | €823,070 | €707,969 | -€115,102 | -14.0% |
| Fixed assets | 21/28 | €335,405 | €325,866 | -€9,539 | -2.8% |
| Tangible fixed assets | 22/27 | €335,405 | €325,866 | -€9,539 | -2.8% |
| Land and buildings | 22 | €256,477 | €243,831 | -€12,646 | -4.9% |
| Plant, machinery and equipment | 23 | €2,569 | €1,683 | -€885 | -34.5% |
| Furniture and vehicles | 24 | €52,716 | €58,400 | +€5,684 | +10.8% |
| Other tangible fixed assets | 26 | €23,644 | €21,952 | -€1,691 | -7.2% |
| Current assets | 29/58 | €487,665 | €382,102 | -€105,563 | -21.6% |
| Amounts receivable within one year | 40/41 | €178,549 | €116,222 | -€62,327 | -34.9% |
| Trade receivables | 40 | €130,179 | €94,770 | -€35,409 | -27.2% |
| Other amounts receivable | 41 | €48,370 | €21,452 | -€26,918 | -55.7% |
| Current investments | 50/53 | €9,508 | €9,508 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €295,862 | €252,216 | -€43,646 | -14.8% |
| Deferred charges and accrued income | 490/1 | €3,747 | €4,157 | +€410 | +10.9% |
| Total equity and liabilities | 10/49 | €823,070 | €707,969 | -€115,102 | -14.0% |
| Equity | 10/15 | €639,868 | €540,737 | -€99,132 | -15.5% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €627,668 | €528,537 | -€99,132 | -15.8% |
| Distributable reserves | 133 | €627,668 | €528,537 | -€99,132 | -15.8% |
| Amounts payable | 17/49 | €183,202 | €167,232 | -€15,970 | -8.7% |
| Amounts payable after more than one year | 17 | €96,417 | €80,588 | -€15,829 | -16.4% |
| Financial debts | 170/4 | €96,417 | €80,588 | -€15,829 | -16.4% |
| Amounts payable within one year | 42/48 | €86,785 | €86,644 | -€141 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €20,417 | €17,034 | -€3,383 | -16.6% |
| Trade debts | 44 | €12,118 | €63,380 | +€51,261 | +423.0% |
| Suppliers | 440/4 | €12,118 | €63,380 | +€51,261 | +423.0% |
| Taxes, remuneration and social security | 45 | €54,249 | €6,230 | -€48,019 | -88.5% |
| Taxes | 450/3 | €54,249 | €6,230 | -€48,019 | -88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,028 | €35,775 | +€7,748 | +27.6% |
| Other operating charges | 640/8 | €6,159 | €4,489 | -€1,670 | -27.1% |
| Non-recurring operating charges | 66A | €1,097 | €2,531 | +€1,435 | +130.8% |
| Gross operating margin | 9900 | €278,617 | €106,260 | -€172,358 | -61.9% |
| Operating profit (loss) | 9901 | €243,334 | €63,464 | -€179,870 | -73.9% |
| Financial income | 75/76B | €5,463 | €3,657 | -€1,806 | -33.1% |
| Recurring financial income | 75 | €5,463 | €3,657 | -€1,806 | -33.1% |
| Financial charges | 65/66B | €8,161 | €2,296 | -€5,865 | -71.9% |
| Recurring financial charges | 65 | €8,161 | €2,296 | -€5,865 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €240,636 | €64,825 | -€175,811 | -73.1% |
| Income taxes | 67/77 | €69,985 | €23,311 | -€46,674 | -66.7% |
| Profit (loss) for the period | 9904 | €170,651 | €41,514 | -€129,137 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €170,651 | €41,514 | -€129,137 | -75.7% |
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 7 October 2026 via checked.be.