BIOSHERE ENTERPRISES LIMITED: what changed
BIOSHERE ENTERPRISES LIMITED
Largest movements
- Cash -€38,383
down €38,383 (-80.8%), from €47,488 to €9,106
mainly Tax, wage and social debts (-€29,201) and Receivables within one year (-€26,598)
- Tangible fixed assets -€37,700
down €37,700 (-17.2%), from €219,677 to €181,977
- Receivables within one year +€26,598
up €26,598 (+31.9%), from €83,295 to €109,893
of which Other amounts receivable: +€22,206
- Tax, wage and social debts -€29,201
down €29,201 (-97.4%), from €29,977 to €776
of which Taxes: -€26,789
- Profit (loss) carried forward -€12,058
down €12,058 (-3.1%), from €390,527 to €378,469
- Current portion of long-term debt -€11,000
down €11,000 (-100%), from €11,000 to €0
- Gross operating margin -€47,757
down €47,757 (-60.2%), from €79,362 to €31,605
- Taxes -€12,264
down €12,264 (-94.7%), from €12,957 to €693
- Financial charges +€6,749
up €6,749 (+234%), from €2,886 to €9,635
- Depreciation -€4,127
down €4,127 (-9.6%), from €42,917 to €38,790
- Other operating charges +€1,228
up €1,228 (+53.1%), from €2,311 to €3,539
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €501,175 | €448,614 | -€52,561 | -10.5% |
| Fixed assets | 21/28 | €219,677 | €181,977 | -€37,700 | -17.2% |
| Tangible fixed assets | 22/27 | €219,677 | €181,977 | -€37,700 | -17.2% |
| Land and buildings | 22 | €178,831 | €161,787 | -€17,044 | -9.5% |
| Plant, machinery and equipment | 23 | €3,033 | €0 | -€3,033 | -100% |
| Furniture and vehicles | 24 | €37,813 | €20,190 | -€17,623 | -46.6% |
| Current assets | 29/58 | €281,498 | €266,636 | -€14,861 | -5.3% |
| Amounts receivable after more than one year | 29 | €145,000 | €145,000 | = | 0.0% |
| Other amounts receivable | 291 | €145,000 | €145,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,295 | €109,893 | +€26,598 | +31.9% |
| Trade receivables | 40 | €5,937 | €10,329 | +€4,392 | +74.0% |
| Other amounts receivable | 41 | €77,358 | €99,564 | +€22,206 | +28.7% |
| Cash at bank and in hand | 54/58 | €47,488 | €9,106 | -€38,383 | -80.8% |
| Deferred charges and accrued income | 490/1 | €5,715 | €2,638 | -€3,077 | -53.8% |
| Total equity and liabilities | 10/49 | €501,175 | €448,614 | -€52,561 | -10.5% |
| Equity | 10/15 | €458,768 | €446,710 | -€12,058 | -2.6% |
| Contributions | 10/11 | €68,241 | €68,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €390,527 | €378,469 | -€12,058 | -3.1% |
| Amounts payable | 17/49 | €42,407 | €1,904 | -€40,503 | -95.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €42,407 | €1,904 | -€40,503 | -95.5% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | €0 | -€11,000 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,430 | €1,128 | -€302 | -21.1% |
| Suppliers | 440/4 | €1,430 | €1,128 | -€302 | -21.1% |
| Taxes, remuneration and social security | 45 | €29,977 | €776 | -€29,201 | -97.4% |
| Taxes | 450/3 | €27,565 | €776 | -€26,789 | -97.2% |
| Remuneration and social security | 454/9 | €2,412 | €0 | -€2,412 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,917 | €38,790 | -€4,127 | -9.6% |
| Other operating charges | 640/8 | €2,311 | €3,539 | +€1,228 | +53.1% |
| Gross operating margin | 9900 | €79,362 | €31,605 | -€47,757 | -60.2% |
| Operating profit (loss) | 9901 | €34,135 | -€10,723 | -€44,858 | |
| Financial income | 75/76B | €7,963 | €8,993 | +€1,029 | +12.9% |
| Recurring financial income | 75 | €7,963 | €8,993 | +€1,029 | +12.9% |
| Financial charges | 65/66B | €2,886 | €9,635 | +€6,749 | +234% |
| Recurring financial charges | 65 | €2,886 | €9,635 | +€6,749 | +234% |
| Profit (loss) for the period before taxes | 9903 | €39,212 | -€11,365 | -€50,577 | |
| Income taxes | 67/77 | €12,957 | €693 | -€12,264 | -94.7% |
| Profit (loss) for the period | 9904 | €26,255 | -€12,058 | -€38,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,255 | -€12,058 | -€38,313 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.