BIOSELIS: 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.
BIOSELIS
Largest movements
- Receivables within one year -€39,015
down €39,015 (-40.8%), from €95,631 to €56,615
- Cash +€19,310
up €19,310 (+9.6%), from €201,686 to €220,996
mainly Net result for the year (+€156,978) and Other debts (+€63,000)
- Reserves -€70,000
down €70,000 (-73.0%), from €95,860 to €25,860
of which Distributable reserves: -€70,000
- Other debts +€63,000
up €63,000 (+38.4%), from €164,000 to €227,000
- Tax, wage and social debts -€13,753
down €13,753 (-22.2%), from €62,081 to €48,328
of which Taxes: -€11,522
- Gross operating margin -€10,661
down €10,661 (-4.9%), from €216,278 to €205,617
- Taxes -€3,317
down €3,317 (-6.4%), from €51,645 to €48,328
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 | €342,211 | €322,769 | -€19,442 | -5.7% |
| Current assets | 29/58 | €342,211 | €322,769 | -€19,442 | -5.7% |
| Amounts receivable within one year | 40/41 | €95,631 | €56,615 | -€39,015 | -40.8% |
| Other amounts receivable | 41 | €95,631 | €56,615 | -€39,015 | -40.8% |
| Cash at bank and in hand | 54/58 | €201,686 | €220,996 | +€19,310 | +9.6% |
| Deferred charges and accrued income | 490/1 | €44,894 | €45,158 | +€264 | +0.6% |
| Total equity and liabilities | 10/49 | €342,211 | €322,769 | -€19,442 | -5.7% |
| Equity | 10/15 | €115,217 | €45,195 | -€70,022 | -60.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,860 | €25,860 | -€70,000 | -73.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €94,000 | €24,000 | -€70,000 | -74.5% |
| Profit (loss) carried forward | 14 | €757 | €735 | -€22 | -2.9% |
| Amounts payable | 17/49 | €226,994 | €277,574 | +€50,580 | +22.3% |
| Amounts payable within one year | 42/48 | €226,994 | €277,574 | +€50,580 | +22.3% |
| Trade debts | 44 | €913 | €2,246 | +€1,333 | +146.1% |
| Suppliers | 440/4 | €913 | €2,246 | +€1,333 | +146.1% |
| Taxes, remuneration and social security | 45 | €62,081 | €48,328 | -€13,753 | -22.2% |
| Taxes | 450/3 | €59,850 | €48,328 | -€11,522 | -19.3% |
| Remuneration and social security | 454/9 | €2,231 | - | -€2,231 | |
| Other amounts payable | 47/48 | €164,000 | €227,000 | +€63,000 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97 | - | -€97 | |
| Other operating charges | 640/8 | €980 | €1,194 | +€214 | +21.8% |
| Gross operating margin | 9900 | €216,278 | €205,617 | -€10,661 | -4.9% |
| Operating profit (loss) | 9901 | €215,200 | €204,423 | -€10,777 | -5.0% |
| Financial income | 75/76B | €1,200 | €961 | -€239 | -19.9% |
| Recurring financial income | 75 | €1,200 | €961 | -€239 | -19.9% |
| Financial charges | 65/66B | €77 | €79 | +€1 | +1.9% |
| Recurring financial charges | 65 | €77 | €79 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €216,323 | €205,306 | -€11,018 | -5.1% |
| Income taxes | 67/77 | €51,645 | €48,328 | -€3,317 | -6.4% |
| Profit (loss) for the period | 9904 | €164,679 | €156,978 | -€7,701 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €164,679 | €156,978 | -€7,701 | -4.7% |
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 3 October 2026 via checked.be.