BioScientific Group: what changed
Two financial 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.
BioScientific Group
Largest movements
- Cash -€142,573
down €142,573 (-97.9%), from €145,698 to €3,125
mainly Other debts (-€1.2m) and Short-term financial debts (-€958,176)
- Profit (loss) carried forward +€2.2m
up €2.2m (+63.9%), from €3.4m to €5.6m
- Other debts -€1.2m
down €1.2m (-54.8%), from €2.2m to €997,480
- Short-term financial debts -€958,176
down €958,176 (-100%), from €958,176 to €0
- Debts after one year -€926,920
down €926,920 (-14.4%), from €6.4m to €5.5m
of which Financial debts: -€926,920
- Current portion of long-term debt +€926,920
up €926,920, from €0 to €926,920
- Financial income +€2.5m
up €2.5m, from €0 to €2.5m
- Financial charges +€90,830
up €90,830 (+67.9%), from €133,736 to €224,565
- Gross operating margin +€48,323
up €48,323 (+145%), from €33,216 to €81,539
From the 31-12-2024 result to the 31-12-2025 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.
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,667,085 | €13,622,509 | -€44,576 | -0.3% |
| Fixed assets | 21/28 | €13,480,911 | €13,480,911 | = | 0.0% |
| Financial fixed assets | 28 | €13,480,911 | €13,480,911 | = | 0.0% |
| Current assets | 29/58 | €186,174 | €141,598 | -€44,576 | -23.9% |
| Amounts receivable within one year | 40/41 | €30,805 | €111,078 | +€80,273 | +261% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €30,805 | €111,078 | +€80,273 | +261% |
| Cash at bank and in hand | 54/58 | €145,698 | €3,125 | -€142,573 | -97.9% |
| Deferred charges and accrued income | 490/1 | €9,671 | €27,396 | +€17,725 | +183% |
| Total equity and liabilities | 10/49 | €13,667,085 | €13,622,509 | -€44,576 | -0.3% |
| Equity | 10/15 | €3,943,383 | €6,142,597 | +€2.2m | +55.8% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,443,383 | €5,642,597 | +€2.2m | +63.9% |
| Amounts payable | 17/49 | €9,723,702 | €7,479,912 | -€2.2m | -23.1% |
| Amounts payable after more than one year | 17 | €6,443,417 | €5,516,497 | -€926,920 | -14.4% |
| Financial debts | 170/4 | €3,531,069 | €2,604,148 | -€926,920 | -26.3% |
| Other amounts payable | 178/9 | €2,912,349 | €2,912,349 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,200,987 | €1,963,415 | -€1.2m | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €926,920 | +€926,920 | |
| Financial debts | 43 | €958,176 | €0 | -€958,176 | -100% |
| Credit institutions | 430/8 | €958,176 | €0 | -€958,176 | -100% |
| Trade debts | 44 | €38,274 | €34,473 | -€3,801 | -9.9% |
| Suppliers | 440/4 | €38,274 | €34,473 | -€3,801 | -9.9% |
| Taxes, remuneration and social security | 45 | - | €4,542 | +€4,542 | |
| Taxes | 450/3 | - | €4,542 | +€4,542 | |
| Other amounts payable | 47/48 | €2,204,537 | €997,480 | -€1.2m | -54.8% |
| Accrued charges and deferred income | 492/3 | €79,298 | €0 | -€79,298 | -100% |
| Non-recurring operating income | 76A | - | €27,396 | +€27,396 | |
| Other operating charges | 640/8 | €35 | €45 | +€10 | +28.6% |
| Gross operating margin | 9900 | €33,216 | €81,539 | +€48,323 | +145% |
| Operating profit (loss) | 9901 | €33,181 | €81,494 | +€48,313 | +146% |
| Financial income | 75/76B | €0 | €2,481,369 | +€2.5m | |
| Recurring financial income | 75 | €0 | €2,481,369 | +€2.5m | |
| Financial charges | 65/66B | €133,736 | €224,565 | +€90,830 | +67.9% |
| Recurring financial charges | 65 | €133,736 | €224,565 | +€90,830 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | -€100,555 | €2,338,298 | +€2.4m | |
| Profit (loss) for the period | 9904 | -€100,555 | €2,338,298 | +€2.4m | |
| Profit (loss) for the period to be appropriated | 9905 | -€100,555 | €2,338,298 | +€2.4m |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.