BIOSCAPE B: 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 B
Largest movements
- Tangible fixed assets -€534,041
down €534,041 (-11.9%), from €4.5m to €4.0m
of which Land and buildings: -€466,647
- Receivables within one year -€155,122
down €155,122 (-43.5%), from €356,595 to €201,474
of which Trade receivables: -€149,941
- Cash +€61,387
up €61,387 (+13.1%), from €468,904 to €530,291
mainly Depreciation (+€536,305) and Net result for the year (+€341,714)
- Debts after one year -€634,284
down €634,284 (-36.1%), from €1.8m to €1.1m
- Reserves +€341,714
up €341,714 (+440.1%), from €77,650 to €419,364
of which Distributable reserves: +€341,714
- Other debts -€200,000
down €200,000 (-14.3%), from €1.4m to €1.2m
- Current portion of long-term debt -€102,139
down €102,139 (-32.3%), from €316,423 to €214,284
- Gross operating margin -€134,622
down €134,622 (-11.7%), from €1.2m to €1.0m
- Other operating charges -€54,238
down €54,238 (-54.9%), from €98,768 to €44,531
- Taxes -€17,618
down €17,618 (-14.6%), from €120,412 to €102,794
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 | €5,330,214 | €4,703,790 | -€626,424 | -11.8% |
| Fixed assets | 21/28 | €4,502,339 | €3,968,846 | -€533,493 | -11.8% |
| Intangible fixed assets | 21 | - | €548 | +€548 | |
| Tangible fixed assets | 22/27 | €4,502,339 | €3,968,297 | -€534,041 | -11.9% |
| Land and buildings | 22 | €4,293,165 | €3,826,518 | -€466,647 | -10.9% |
| Plant, machinery and equipment | 23 | €16,956 | €13,419 | -€3,537 | -20.9% |
| Furniture and vehicles | 24 | €192,218 | €128,360 | -€63,858 | -33.2% |
| Current assets | 29/58 | €827,875 | €734,944 | -€92,930 | -11.2% |
| Amounts receivable within one year | 40/41 | €356,595 | €201,474 | -€155,122 | -43.5% |
| Trade receivables | 40 | €348,007 | €198,066 | -€149,941 | -43.1% |
| Other amounts receivable | 41 | €8,588 | €3,407 | -€5,181 | -60.3% |
| Cash at bank and in hand | 54/58 | €468,904 | €530,291 | +€61,387 | +13.1% |
| Deferred charges and accrued income | 490/1 | €2,376 | €3,180 | +€804 | +33.8% |
| Total equity and liabilities | 10/49 | €5,330,214 | €4,703,790 | -€626,424 | -11.8% |
| Equity | 10/15 | €1,620,817 | €1,929,198 | +€308,381 | +19.0% |
| Contributions | 10/11 | €776,500 | €776,500 | = | 0.0% |
| Capital | 10 | €776,500 | €776,500 | = | 0.0% |
| Issued capital | 100 | €776,500 | €776,500 | = | 0.0% |
| Reserves | 13 | €77,650 | €419,364 | +€341,714 | +440.1% |
| Non-distributable reserves | 130/1 | €77,650 | €77,650 | = | 0.0% |
| Legal reserve | 130 | €77,650 | €77,650 | = | 0.0% |
| Distributable reserves | 133 | €0 | €341,714 | +€341,714 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €766,667 | €733,333 | -€33,333 | -4.3% |
| Amounts payable | 17/49 | €3,709,397 | €2,774,592 | -€934,805 | -25.2% |
| Amounts payable after more than one year | 17 | €1,759,299 | €1,125,015 | -€634,284 | -36.1% |
| Financial debts | 170/4 | €1,759,299 | €1,125,015 | -€634,284 | -36.1% |
| Amounts payable within one year | 42/48 | €1,814,992 | €1,506,273 | -€308,719 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €316,423 | €214,284 | -€102,139 | -32.3% |
| Trade debts | 44 | €71,439 | €62,330 | -€9,109 | -12.8% |
| Suppliers | 440/4 | €71,439 | €62,330 | -€9,109 | -12.8% |
| Taxes, remuneration and social security | 45 | €26,691 | €29,220 | +€2,529 | +9.5% |
| Taxes | 450/3 | €26,691 | €29,220 | +€2,529 | +9.5% |
| Other amounts payable | 47/48 | €1,400,439 | €1,200,439 | -€200,000 | -14.3% |
| Accrued charges and deferred income | 492/3 | €135,106 | €143,304 | +€8,199 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535,670 | €536,305 | +€635 | +0.1% |
| Other operating charges | 640/8 | €98,768 | €44,531 | -€54,238 | -54.9% |
| Gross operating margin | 9900 | €1,152,129 | €1,017,507 | -€134,622 | -11.7% |
| Operating profit (loss) | 9901 | €517,691 | €436,671 | -€81,019 | -15.7% |
| Financial income | 75/76B | €33,333 | €34,002 | +€669 | +2.0% |
| Recurring financial income | 75 | €33,333 | €34,002 | +€669 | +2.0% |
| Financial charges | 65/66B | €36,043 | €26,166 | -€9,877 | -27.4% |
| Recurring financial charges | 65 | €36,043 | €26,166 | -€9,877 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €514,981 | €444,508 | -€70,473 | -13.7% |
| Income taxes | 67/77 | €120,412 | €102,794 | -€17,618 | -14.6% |
| Profit (loss) for the period | 9904 | €394,569 | €341,714 | -€52,855 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €394,569 | €341,714 | -€52,855 | -13.4% |
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.