BIOSCAPE A: 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.
BIOSCAPE A
Largest movements
- Tangible fixed assets -€308,876
down €308,876 (-8.7%), from €3.5m to €3.2m
of which Land and buildings: -€279,919
- Cash -€56,574
down €56,574 (-17.7%), from €319,975 to €263,401
mainly Debts after one year (-€505,716) and Current portion of long-term debt (-€39,278)
- Debts after one year -€505,716
down €505,716 (-32.4%), from €1.6m to €1.1m
- Reserves +€193,815
up €193,815 (+293.0%), from €66,150 to €259,965
of which Distributable reserves: +€193,815
- Gross operating margin -€121,619
down €121,619 (-17.3%), from €702,995 to €581,376
- Other operating charges -€111,271
down €111,271 (-76.8%), from €144,926 to €33,655
- Financial charges -€14,687
down €14,687 (-36.9%), from €39,827 to €25,140
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 | €3,997,599 | €3,622,502 | -€375,096 | -9.4% |
| Fixed assets | 21/28 | €3,543,874 | €3,235,546 | -€308,328 | -8.7% |
| Intangible fixed assets | 21 | - | €548 | +€548 | |
| Tangible fixed assets | 22/27 | €3,543,874 | €3,234,998 | -€308,876 | -8.7% |
| Land and buildings | 22 | €3,454,314 | €3,174,395 | -€279,919 | -8.1% |
| Plant, machinery and equipment | 23 | - | €891 | +€891 | |
| Furniture and vehicles | 24 | €89,560 | €59,712 | -€29,848 | -33.3% |
| Current assets | 29/58 | €453,724 | €386,956 | -€66,768 | -14.7% |
| Amounts receivable within one year | 40/41 | €129,737 | €120,949 | -€8,788 | -6.8% |
| Trade receivables | 40 | €124,855 | €120,084 | -€4,771 | -3.8% |
| Other amounts receivable | 41 | €4,882 | €865 | -€4,017 | -82.3% |
| Cash at bank and in hand | 54/58 | €319,975 | €263,401 | -€56,574 | -17.7% |
| Deferred charges and accrued income | 490/1 | €4,012 | €2,606 | -€1,406 | -35.0% |
| Total equity and liabilities | 10/49 | €3,997,599 | €3,622,502 | -€375,096 | -9.4% |
| Equity | 10/15 | €1,551,650 | €1,711,132 | +€159,482 | +10.3% |
| Contributions | 10/11 | €661,500 | €661,500 | = | 0.0% |
| Capital | 10 | €661,500 | €661,500 | = | 0.0% |
| Issued capital | 100 | €661,500 | €661,500 | = | 0.0% |
| Reserves | 13 | €66,150 | €259,965 | +€193,815 | +293.0% |
| Non-distributable reserves | 130/1 | €66,150 | €66,150 | = | 0.0% |
| Legal reserve | 130 | €66,150 | €66,150 | = | 0.0% |
| Distributable reserves | 133 | €0 | €193,815 | +€193,815 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €824,000 | €789,667 | -€34,333 | -4.2% |
| Amounts payable | 17/49 | €2,445,949 | €1,911,370 | -€534,578 | -21.9% |
| Amounts payable after more than one year | 17 | €1,560,701 | €1,054,985 | -€505,716 | -32.4% |
| Financial debts | 170/4 | €1,560,701 | €1,054,985 | -€505,716 | -32.4% |
| Amounts payable within one year | 42/48 | €799,833 | €765,123 | -€34,710 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €224,994 | €185,716 | -€39,278 | -17.5% |
| Trade debts | 44 | €58,105 | €54,506 | -€3,599 | -6.2% |
| Suppliers | 440/4 | €58,105 | €54,506 | -€3,599 | -6.2% |
| Taxes, remuneration and social security | 45 | €17,792 | €25,959 | +€8,167 | +45.9% |
| Taxes | 450/3 | €17,792 | €25,959 | +€8,167 | +45.9% |
| Other amounts payable | 47/48 | €498,942 | €498,942 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €85,415 | €91,262 | +€5,847 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €309,768 | €310,022 | +€254 | +0.1% |
| Other operating charges | 640/8 | €144,926 | €33,655 | -€111,271 | -76.8% |
| Gross operating margin | 9900 | €702,995 | €581,376 | -€121,619 | -17.3% |
| Operating profit (loss) | 9901 | €248,301 | €237,698 | -€10,603 | -4.3% |
| Financial income | 75/76B | €39,333 | €34,417 | -€4,916 | -12.5% |
| Recurring financial income | 75 | €39,333 | €34,417 | -€4,916 | -12.5% |
| Financial charges | 65/66B | €39,827 | €25,140 | -€14,687 | -36.9% |
| Recurring financial charges | 65 | €39,827 | €25,140 | -€14,687 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €247,807 | €246,976 | -€831 | -0.3% |
| Income taxes | 67/77 | €52,118 | €53,161 | +€1,042 | +2.0% |
| Profit (loss) for the period | 9904 | €195,688 | €193,815 | -€1,873 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €195,688 | €193,815 | -€1,873 | -1.0% |
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 8 October 2026 via checked.be.