BIOSCI CONSULTING: what changed
BIOSCI CONSULTING
Largest movements
- Stocks and contracts -€276,775
down €276,775 (-30.1%), from €918,139 to €641,364
- Cash -€67,835
down €67,835 (-21.4%), from €317,031 to €249,196
mainly Advances received (-€149,326) and Trade debts (-€67,043)
- Receivables within one year +€67,042
up €67,042 (+118%), from €56,605 to €123,647
of which Trade receivables: +€51,205
- Deferred charges and accrued income +€41,756
up €41,756 (+32.0%), from €130,388 to €172,144
- Tangible fixed assets -€21,717
down €21,717 (-49.1%), from €44,270 to €22,552
of which Leasing and similar rights: -€13,554
- Advances received -€149,326
down €149,326 (-20.1%), from €741,157 to €591,831
- Trade debts -€67,043
down €67,043 (-74.6%), from €89,858 to €22,816
- Tax, wage and social debts -€41,034
down €41,034 (-53.4%), from €76,905 to €35,871
- Reserves +€22,725
up €22,725 (+4.4%), from €514,166 to €536,892
of which Distributable reserves: +€22,725
- Gross operating margin -€139,991
down €139,991 (-68.2%), from €205,410 to €65,419
- Taxes -€51,813
down €51,813 (-84.0%), from €61,666 to €9,853
- Other operating charges -€3,944
down €3,944 (-67.8%), from €5,819 to €1,875
- Depreciation -€3,827
down €3,827 (-12.0%), from €31,884 to €28,057
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,466,432 | €1,208,903 | -€257,529 | -17.6% |
| Fixed assets | 21/28 | €44,270 | €22,552 | -€21,717 | -49.1% |
| Tangible fixed assets | 22/27 | €44,270 | €22,552 | -€21,717 | -49.1% |
| Plant, machinery and equipment | 23 | €742 | €221 | -€521 | -70.2% |
| Furniture and vehicles | 24 | €16,652 | €5,959 | -€10,693 | -64.2% |
| Leasing and similar rights | 25 | €21,571 | €8,018 | -€13,554 | -62.8% |
| Other tangible fixed assets | 26 | €5,304 | €8,354 | +€3,050 | +57.5% |
| Current assets | 29/58 | €1,422,163 | €1,186,350 | -€235,812 | -16.6% |
| Stocks and contracts in progress | 3 | €918,139 | €641,364 | -€276,775 | -30.1% |
| Contracts in progress | 37 | €918,139 | €641,364 | -€276,775 | -30.1% |
| Amounts receivable within one year | 40/41 | €56,605 | €123,647 | +€67,042 | +118% |
| Trade receivables | 40 | €48,525 | €99,730 | +€51,205 | +106% |
| Other amounts receivable | 41 | €8,080 | €23,917 | +€15,837 | +196% |
| Cash at bank and in hand | 54/58 | €317,031 | €249,196 | -€67,835 | -21.4% |
| Deferred charges and accrued income | 490/1 | €130,388 | €172,144 | +€41,756 | +32.0% |
| Total equity and liabilities | 10/49 | €1,466,432 | €1,208,903 | -€257,529 | -17.6% |
| Equity | 10/15 | €532,766 | €555,492 | +€22,725 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €514,166 | €536,892 | +€22,725 | +4.4% |
| Tax-exempt reserves | 132 | €12,227 | €12,227 | = | 0.0% |
| Distributable reserves | 133 | €501,939 | €524,665 | +€22,725 | +4.5% |
| Amounts payable | 17/49 | €933,666 | €653,411 | -€280,255 | -30.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €925,524 | €653,411 | -€272,114 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €12,409 | €0 | -€12,409 | -100% |
| Trade debts | 44 | €89,858 | €22,816 | -€67,043 | -74.6% |
| Suppliers | 440/4 | €89,858 | €22,816 | -€67,043 | -74.6% |
| Advances received on contracts in progress | 46 | €741,157 | €591,831 | -€149,326 | -20.1% |
| Taxes, remuneration and social security | 45 | €76,905 | €35,871 | -€41,034 | -53.4% |
| Taxes | 450/3 | €76,905 | €35,871 | -€41,034 | -53.4% |
| Other amounts payable | 47/48 | €5,195 | €2,893 | -€2,301 | -44.3% |
| Accrued charges and deferred income | 492/3 | €8,141 | €0 | -€8,141 | -100% |
| Remuneration, social security and pensions | 62 | €817 | €0 | -€817 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,884 | €28,057 | -€3,827 | -12.0% |
| Other operating charges | 640/8 | €5,819 | €1,875 | -€3,944 | -67.8% |
| Non-recurring operating charges | 66A | €1,047 | €0 | -€1,047 | -100% |
| Gross operating margin | 9900 | €205,410 | €65,419 | -€139,991 | -68.2% |
| Operating profit (loss) | 9901 | €165,843 | €35,486 | -€130,357 | -78.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,062 | €2,909 | -€1,153 | -28.4% |
| Recurring financial charges | 65 | €4,062 | €2,909 | -€1,153 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €161,782 | €32,578 | -€129,204 | -79.9% |
| Income taxes | 67/77 | €61,666 | €9,853 | -€51,813 | -84.0% |
| Profit (loss) for the period | 9904 | €100,116 | €22,725 | -€77,391 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €100,116 | €22,725 | -€77,391 | -77.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.