BIOSCO: 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.
BIOSCO
Largest movements
- Receivables within one year +€7,654
up €7,654 (+130.1%), from €5,882 to €13,535
- Cash +€5,665
new in 2025: €5,665
mainly Net result for the year (+€14,661) and Tax, wage and social debts (+€5,622)
- Tangible fixed assets +€464
new in 2025: €464
- Profit (loss) carried forward +€14,661
up €14,661 (+25.2%), from -€58,288 to -€43,627
- Trade debts -€6,130
down €6,130 (-95.4%), from €6,424 to €294
- Tax, wage and social debts +€5,622
up €5,622 (+1256.2%), from €448 to €6,069
- Advances received -€2,747
down €2,747 (-100.0%), from €2,747 to €0
- Other debts +€2,548
up €2,548 (+7.1%), from €35,872 to €38,420
- Gross operating margin +€22,896
up €22,896, from -€2,555 to €20,340
- Taxes +€3,676
new in 2025: €3,676
- Financial charges -€379
down €379 (-20.8%), from €1,820 to €1,441
- Other operating charges +€238
up €238 (+106.1%), from €224 to €462
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 | €5,882 | €19,756 | +€13,874 | +235.9% |
| Fixed assets | 21/28 | - | €464 | +€464 | |
| Tangible fixed assets | 22/27 | - | €464 | +€464 | |
| Plant, machinery and equipment | 23 | - | €464 | +€464 | |
| Current assets | 29/58 | €5,882 | €19,292 | +€13,411 | +228.0% |
| Amounts receivable within one year | 40/41 | €5,882 | €13,535 | +€7,654 | +130.1% |
| Trade receivables | 40 | €5,882 | €13,535 | +€7,654 | +130.1% |
| Cash at bank and in hand | 54/58 | - | €5,665 | +€5,665 | |
| Deferred charges and accrued income | 490/1 | - | €92 | +€92 | |
| Total equity and liabilities | 10/49 | €5,882 | €19,756 | +€13,874 | +235.9% |
| Equity | 10/15 | -€39,688 | -€25,027 | +€14,661 | +36.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,288 | -€43,627 | +€14,661 | +25.2% |
| Amounts payable | 17/49 | €45,570 | €44,783 | -€787 | -1.7% |
| Amounts payable within one year | 42/48 | €45,570 | €44,783 | -€787 | -1.7% |
| Financial debts | 43 | €80 | €0 | -€80 | -100.0% |
| Credit institutions | 430/8 | €80 | €0 | -€80 | -100.0% |
| Trade debts | 44 | €6,424 | €294 | -€6,130 | -95.4% |
| Suppliers | 440/4 | €6,424 | €294 | -€6,130 | -95.4% |
| Advances received on contracts in progress | 46 | €2,747 | €0 | -€2,747 | -100.0% |
| Taxes, remuneration and social security | 45 | €448 | €6,069 | +€5,622 | +1256.2% |
| Taxes | 450/3 | €448 | €6,069 | +€5,622 | +1256.2% |
| Other amounts payable | 47/48 | €35,872 | €38,420 | +€2,548 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €66 | +€66 | |
| Other operating charges | 640/8 | €224 | €462 | +€238 | +106.1% |
| Non-recurring operating charges | 66A | - | €45 | +€45 | |
| Gross operating margin | 9900 | -€2,555 | €20,340 | +€22,896 | |
| Operating profit (loss) | 9901 | -€2,779 | €19,767 | +€22,547 | |
| Financial income | 75/76B | €3 | €11 | +€8 | +323.9% |
| Recurring financial income | 75 | €3 | €11 | +€8 | +323.9% |
| Financial charges | 65/66B | €1,820 | €1,441 | -€379 | -20.8% |
| Recurring financial charges | 65 | €1,820 | €1,441 | -€379 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,596 | €18,337 | +€22,934 | |
| Income taxes | 67/77 | - | €3,676 | +€3,676 | |
| Profit (loss) for the period | 9904 | -€4,596 | €14,661 | +€19,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,596 | €14,661 | +€19,258 |
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 6 October 2026 via checked.be.