BIOSENSYS: 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.
What changed
BIOSENSYS
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€87,062
2023 · -€60,679-€26,382
Equity
€820,788
2023 · €907,849-€87,062
Cash
€9,922
2023 · €4,276+€5,646
Balance sheet total
€2.6m
2023 · €2.2m+€328,317
Largest movements
Assets
- Receivables after one year +€297,386
new in 2024: €297,386
Equity and liabilities
- Debts after one year +€1.3m
up €1.3m (+262.1%), from €477,845 to €1.7m
- Other debts -€742,256
down €742,256 (-99.7%), from €744,857 to €2,601
- Profit (loss) carried forward -€87,062
down €87,062 (-10.2%), from -€857,651 to -€944,712
- Revaluation surpluses -€80,000
down €80,000 (-5.6%), from €1.4m to €1.4m
- Reserves +€80,000
up €80,000 (+62.7%), from €127,500 to €207,500
Income statement
- Gross operating margin -€197,594
down €197,594 (-99.0%), from €199,504 to €1,909
- Other operating charges -€163,686
no longer reported in 2024 (was €163,686)
- Financial income +€8,662
new in 2024: €8,662
From the 2023 result to the 2024 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.
Result 2023
-€60,679
Gross operating margin
-€197,594
Depreciation
-€1,049
Other operating charges
+€163,686
Financial income
+€8,662
Financial charges
-€86
Result 2024
-€87,062
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€1.1m
Investment
-€102,653
Financing
+€1.2m
Cash 2023
€4,276
From operations (derived)
-€1.1m
Net result for the year
-€87,062
Depreciation
+€97,420
Receivables after one year
-€297,386
Receivables within one year
-€20,051
Trade debts
-€60,570
Other debts
-€742,256
Investment (derived)
-€102,653
Investment in fixed assets (net)
-€102,653
Financing
+€1.2m
Debts after one year
+€1.3m
Current portion of long-term debt
-€34,350
Cash 2024
€9,922
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,247,274 | €2,575,590 | +€328,317 | +14.6% |
| Fixed assets | 21/28 | €2,015,714 | €2,020,948 | +€5,234 | +0.3% |
| Tangible fixed assets | 22/27 | €2,015,714 | €2,019,448 | +€3,734 | +0.2% |
| Land and buildings | 22 | €1,992,088 | €2,003,277 | +€11,189 | +0.6% |
| Plant, machinery and equipment | 23 | €23,626 | €16,171 | -€7,456 | -31.6% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €231,560 | €554,643 | +€323,083 | +139.5% |
| Amounts receivable after more than one year | 29 | - | €297,386 | +€297,386 | |
| Other amounts receivable | 291 | - | €297,386 | +€297,386 | |
| Stocks and contracts in progress | 3 | €30,855 | €30,855 | = | 0.0% |
| Contracts in progress | 37 | €30,855 | €30,855 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €196,428 | €216,480 | +€20,051 | +10.2% |
| Trade receivables | 40 | €193,979 | €199,030 | +€5,051 | +2.6% |
| Other amounts receivable | 41 | €2,450 | €17,450 | +€15,000 | +612.3% |
| Cash at bank and in hand | 54/58 | €4,276 | €9,922 | +€5,646 | +132.0% |
| Total equity and liabilities | 10/49 | €2,247,274 | €2,575,590 | +€328,317 | +14.6% |
| Equity | 10/15 | €907,849 | €820,788 | -€87,062 | -9.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,438,000 | €1,358,000 | -€80,000 | -5.6% |
| Reserves | 13 | €127,500 | €207,500 | +€80,000 | +62.7% |
| Non-distributable reserves | 130/1 | €127,500 | €207,500 | +€80,000 | +62.7% |
| Reserves not available under the articles | 1311 | €127,500 | €207,500 | +€80,000 | +62.7% |
| Profit (loss) carried forward | 14 | -€857,651 | -€944,712 | -€87,062 | -10.2% |
| Amounts payable | 17/49 | €1,339,425 | €1,754,803 | +€415,378 | +31.0% |
| Amounts payable after more than one year | 17 | €477,845 | €1,730,400 | +€1.3m | +262.1% |
| Financial debts | 170/4 | €477,845 | €1,730,400 | +€1.3m | +262.1% |
| Amounts payable within one year | 42/48 | €861,579 | €24,402 | -€837,177 | -97.2% |
| Current portion of amounts payable after more than one year | 42 | €34,350 | - | -€34,350 | |
| Trade debts | 44 | €73,782 | €13,211 | -€60,570 | -82.1% |
| Suppliers | 440/4 | €73,782 | €13,211 | -€60,570 | -82.1% |
| Taxes, remuneration and social security | 45 | €8,590 | €8,590 | = | 0.0% |
| Taxes | 450/3 | €8,590 | €8,590 | = | 0.0% |
| Other amounts payable | 47/48 | €744,857 | €2,601 | -€742,256 | -99.7% |
| Non-recurring operating income | 76A | €129,758 | - | -€129,758 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,371 | €97,420 | +€1,049 | +1.1% |
| Other operating charges | 640/8 | €163,686 | - | -€163,686 | |
| Gross operating margin | 9900 | €199,504 | €1,909 | -€197,594 | -99.0% |
| Operating profit (loss) | 9901 | -€60,553 | -€95,510 | -€34,958 | -57.7% |
| Financial income | 75/76B | - | €8,662 | +€8,662 | |
| Recurring financial income | 75 | - | €8,662 | +€8,662 | |
| Financial charges | 65/66B | €127 | €213 | +€86 | +68.2% |
| Recurring financial charges | 65 | €127 | €213 | +€86 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | -€60,679 | -€87,062 | -€26,382 | -43.5% |
| Profit (loss) for the period | 9904 | -€60,679 | -€87,062 | -€26,382 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,679 | -€87,062 | -€26,382 | -43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.