BIOSHIFA: 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.
BIOSHIFA
Largest movements
- Cash -€974
down €974 (-96.5%), from €1,009 to €36
mainly Net result for the year (-€3,592)
- Receivables within one year -€399
down €399 (-16.5%), from €2,422 to €2,024
of which Other amounts receivable: -€371
- Profit (loss) carried forward -€3,592
down €3,592 (-31.2%), from -€11,523 to -€15,115
- Other debts +€1,171
new in 2025: €1,171
- Trade debts +€1,049
up €1,049 (+455.4%), from €230 to €1,279
- Gross operating margin -€3,081
down €3,081 (-992.4%), from -€310 to -€3,391
- Purchases and services -€2,350
no longer reported in 2025 (was €2,350)
- Turnover -€2,040
no longer reported in 2025 (was €2,040)
- Financial charges -€75
down €75 (-48.3%), from €155 to €80
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 | €3,707 | €2,335 | -€1,372 | -37.0% |
| Fixed assets | 21/28 | €276 | €276 | = | 0.0% |
| Financial fixed assets | 28 | €276 | €276 | = | 0.0% |
| Current assets | 29/58 | €3,431 | €2,059 | -€1,372 | -40.0% |
| Amounts receivable within one year | 40/41 | €2,422 | €2,024 | -€399 | -16.5% |
| Trade receivables | 40 | €1,969 | €1,941 | -€28 | -1.4% |
| Other amounts receivable | 41 | €453 | €83 | -€371 | -81.8% |
| Cash at bank and in hand | 54/58 | €1,009 | €36 | -€974 | -96.5% |
| Total equity and liabilities | 10/49 | €3,707 | €2,335 | -€1,372 | -37.0% |
| Equity | 10/15 | €3,477 | -€115 | -€3,592 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,523 | -€15,115 | -€3,592 | -31.2% |
| Amounts payable | 17/49 | €230 | €2,450 | +€2,219 | +963.6% |
| Amounts payable within one year | 42/48 | €230 | €2,450 | +€2,219 | +963.6% |
| Trade debts | 44 | €230 | €1,279 | +€1,049 | +455.4% |
| Suppliers | 440/4 | €230 | €1,279 | +€1,049 | +455.4% |
| Other amounts payable | 47/48 | - | €1,171 | +€1,171 | |
| Turnover | 70 | €2,040 | - | -€2,040 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,350 | - | -€2,350 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€310 | -€3,391 | -€3,081 | -992.4% |
| Operating profit (loss) | 9901 | -€428 | -€3,511 | -€3,083 | -719.6% |
| Financial charges | 65/66B | €155 | €80 | -€75 | -48.3% |
| Recurring financial charges | 65 | €155 | €80 | -€75 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | -€584 | -€3,592 | -€3,008 | -515.2% |
| Profit (loss) for the period | 9904 | -€584 | -€3,592 | -€3,008 | -515.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€584 | -€3,592 | -€3,008 | -515.2% |
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 7 October 2026 via checked.be.