BIOSCAPE C: 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 C
Largest movements
- Tangible fixed assets -€452,463
down €452,463 (-9.8%), from €4.6m to €4.2m
of which Land and buildings: -€360,056
- Cash -€344,069
down €344,069 (-46.4%), from €740,948 to €396,879
mainly Debts after one year (-€605,716) and Other debts (-€200,000)
- Receivables within one year +€62,065
up €62,065 (+24.4%), from €254,080 to €316,145
of which Trade receivables: +€67,032
- Debts after one year -€605,716
down €605,716 (-28.8%), from €2.1m to €1.5m
- Other debts -€200,000
down €200,000 (-19.3%), from €1.0m to €837,000
- Reserves +€120,471
up €120,471 (+121.5%), from €99,150 to €219,621
of which Distributable reserves: +€120,471
- Current portion of long-term debt -€89,278
down €89,278 (-23.8%), from €374,994 to €285,716
- Trade debts +€68,812
up €68,812 (+55.9%), from €123,067 to €191,879
- Gross operating margin -€559,741
down €559,741 (-40.8%), from €1.4m to €812,480
- Other operating charges -€243,614
down €243,614 (-80.6%), from €302,422 to €58,808
- Taxes -€76,970
down €76,970 (-72.6%), from €106,026 to €29,056
- Financial charges -€16,294
down €16,294 (-31.8%), from €51,249 to €34,954
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 | €5,608,182 | €4,895,872 | -€712,310 | -12.7% |
| Fixed assets | 21/28 | €4,608,140 | €4,156,225 | -€451,915 | -9.8% |
| Intangible fixed assets | 21 | - | €548 | +€548 | |
| Tangible fixed assets | 22/27 | €4,608,140 | €4,155,677 | -€452,463 | -9.8% |
| Land and buildings | 22 | €4,485,478 | €4,125,422 | -€360,056 | -8.0% |
| Plant, machinery and equipment | 23 | €9,107 | €7,673 | -€1,433 | -15.7% |
| Furniture and vehicles | 24 | €113,555 | €22,581 | -€90,974 | -80.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,000,043 | €739,648 | -€260,395 | -26.0% |
| Amounts receivable within one year | 40/41 | €254,080 | €316,145 | +€62,065 | +24.4% |
| Trade receivables | 40 | €246,106 | €313,138 | +€67,032 | +27.2% |
| Other amounts receivable | 41 | €7,974 | €3,007 | -€4,967 | -62.3% |
| Cash at bank and in hand | 54/58 | €740,948 | €396,879 | -€344,069 | -46.4% |
| Deferred charges and accrued income | 490/1 | €5,015 | €26,624 | +€21,609 | +430.9% |
| Total equity and liabilities | 10/49 | €5,608,182 | €4,895,872 | -€712,310 | -12.7% |
| Equity | 10/15 | €1,823,983 | €1,911,121 | +€87,137 | +4.8% |
| Contributions | 10/11 | €991,500 | €991,500 | = | 0.0% |
| Capital | 10 | €991,500 | €991,500 | = | 0.0% |
| Issued capital | 100 | €991,500 | €991,500 | = | 0.0% |
| Reserves | 13 | €99,150 | €219,621 | +€120,471 | +121.5% |
| Non-distributable reserves | 130/1 | €99,150 | €99,150 | = | 0.0% |
| Legal reserve | 130 | €99,150 | €99,150 | = | 0.0% |
| Distributable reserves | 133 | €0 | €120,471 | +€120,471 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €733,333 | €700,000 | -€33,333 | -4.5% |
| Amounts payable | 17/49 | €3,784,199 | €2,984,752 | -€799,447 | -21.1% |
| Amounts payable after more than one year | 17 | €2,105,701 | €1,499,985 | -€605,716 | -28.8% |
| Financial debts | 170/4 | €2,105,701 | €1,499,985 | -€605,716 | -28.8% |
| Amounts payable within one year | 42/48 | €1,576,573 | €1,348,157 | -€228,417 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €374,994 | €285,716 | -€89,278 | -23.8% |
| Trade debts | 44 | €123,067 | €191,879 | +€68,812 | +55.9% |
| Suppliers | 440/4 | €123,067 | €191,879 | +€68,812 | +55.9% |
| Taxes, remuneration and social security | 45 | €41,512 | €33,561 | -€7,951 | -19.2% |
| Taxes | 450/3 | €41,512 | €33,561 | -€7,951 | -19.2% |
| Other amounts payable | 47/48 | €1,037,000 | €837,000 | -€200,000 | -19.3% |
| Accrued charges and deferred income | 492/3 | €101,925 | €136,610 | +€34,685 | +34.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594,610 | €602,734 | +€8,124 | +1.4% |
| Other operating charges | 640/8 | €302,422 | €58,808 | -€243,614 | -80.6% |
| Gross operating margin | 9900 | €1,372,220 | €812,480 | -€559,741 | -40.8% |
| Operating profit (loss) | 9901 | €475,188 | €150,937 | -€324,251 | -68.2% |
| Financial income | 75/76B | €33,333 | €33,544 | +€210 | +0.6% |
| Recurring financial income | 75 | €33,333 | €33,544 | +€210 | +0.6% |
| Financial charges | 65/66B | €51,249 | €34,954 | -€16,294 | -31.8% |
| Recurring financial charges | 65 | €51,249 | €34,954 | -€16,294 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €457,273 | €149,527 | -€307,746 | -67.3% |
| Income taxes | 67/77 | €106,026 | €29,056 | -€76,970 | -72.6% |
| Profit (loss) for the period | 9904 | €351,246 | €120,471 | -€230,776 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €351,246 | €120,471 | -€230,776 | -65.7% |
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 5 October 2026 via checked.be.