BIOSENZA: 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.
BIOSENZA
Largest movements
- Tangible fixed assets +€295,584
up €295,584 (+129%), from €228,306 to €523,889
of which Land and buildings: +€300,530
- Stocks and contracts -€24,401
down €24,401 (-43.2%), from €56,540 to €32,139
- Cash -€11,043
down €11,043 (-45.4%), from €24,346 to €13,304
mainly Investment in fixed assets (net) (-€306,880) and Receivables within one year (-€5,786)
- Debts after one year +€213,653
new in 2025: €213,653
- Other debts +€44,957
up €44,957 (+19.2%), from €234,509 to €279,465
- Short-term financial debts +€11,347
new in 2025: €11,347
- Financial income -€6,008
down €6,008 (-100.0%), from €6,009 to €0
of which Non-recurring financial income: -€5,068
- Other operating charges +€2,111
up €2,111 (+66.3%), from €3,186 to €5,297
- Taxes -€959
down €959 (-80.1%), from €1,197 to €238
- Financial charges +€585
up €585 (+509%), from €115 to €700
- Depreciation -€530
down €530 (-4.5%), from €11,826 to €11,296
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.
Derived cash bridge
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 | €321,552 | €588,571 | +€267,018 | +83.0% |
| Fixed assets | 21/28 | €228,306 | €523,889 | +€295,584 | +129% |
| Tangible fixed assets | 22/27 | €228,306 | €523,889 | +€295,584 | +129% |
| Land and buildings | 22 | €204,641 | €505,171 | +€300,530 | +147% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €23,665 | €18,718 | -€4,947 | -20.9% |
| Current assets | 29/58 | €93,247 | €64,681 | -€28,566 | -30.6% |
| Stocks and contracts in progress | 3 | €56,540 | €32,139 | -€24,401 | -43.2% |
| Stocks | 30/36 | €56,540 | €32,139 | -€24,401 | -43.2% |
| Amounts receivable within one year | 40/41 | €11,771 | €17,557 | +€5,786 | +49.2% |
| Trade receivables | 40 | €848 | €6,863 | +€6,014 | +709% |
| Other amounts receivable | 41 | €10,922 | €10,694 | -€228 | -2.1% |
| Cash at bank and in hand | 54/58 | €24,346 | €13,304 | -€11,043 | -45.4% |
| Deferred charges and accrued income | 490/1 | €590 | €1,682 | +€1,092 | +185% |
| Total equity and liabilities | 10/49 | €321,552 | €588,571 | +€267,018 | +83.0% |
| Equity | 10/15 | €84,885 | €80,231 | -€4,654 | -5.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €34,885 | €34,885 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €29,885 | €29,885 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,654 | -€4,654 | |
| Amounts payable | 17/49 | €236,668 | €508,340 | +€271,672 | +115% |
| Amounts payable after more than one year | 17 | - | €213,653 | +€213,653 | |
| Financial debts | 170/4 | - | €213,653 | +€213,653 | |
| Amounts payable within one year | 42/48 | €236,668 | €294,686 | +€58,019 | +24.5% |
| Financial debts | 43 | - | €11,347 | +€11,347 | |
| Credit institutions | 430/8 | - | €11,347 | +€11,347 | |
| Trade debts | 44 | €1,179 | €2,656 | +€1,477 | +125% |
| Suppliers | 440/4 | €1,179 | €2,656 | +€1,477 | +125% |
| Taxes, remuneration and social security | 45 | €980 | €1,218 | +€238 | +24.3% |
| Taxes | 450/3 | €980 | €1,218 | +€238 | +24.3% |
| Other amounts payable | 47/48 | €234,509 | €279,465 | +€44,957 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,826 | €11,296 | -€530 | -4.5% |
| Other operating charges | 640/8 | €3,186 | €5,297 | +€2,111 | +66.3% |
| Gross operating margin | 9900 | €12,794 | €12,876 | +€82 | +0.6% |
| Operating profit (loss) | 9901 | -€2,218 | -€3,717 | -€1,499 | -67.6% |
| Financial income | 75/76B | €6,009 | €0 | -€6,008 | -100.0% |
| Recurring financial income | 75 | €941 | €0 | -€940 | -100.0% |
| Non-recurring financial income | 76B | €5,068 | - | -€5,068 | |
| Financial charges | 65/66B | €115 | €700 | +€585 | +509% |
| Recurring financial charges | 65 | €115 | €700 | +€585 | +509% |
| Profit (loss) for the period before taxes | 9903 | €3,676 | -€4,416 | -€8,092 | |
| Income taxes | 67/77 | €1,197 | €238 | -€959 | -80.1% |
| Profit (loss) for the period | 9904 | €2,479 | -€4,654 | -€7,133 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,479 | -€4,654 | -€7,133 |
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 24 October 2026 via checked.be.