BIOSILARIS: 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.
BIOSILARIS
Largest movements
- Current investments +€55,000
new in 2025: €55,000
- Receivables within one year -€27,917
down €27,917 (-62.0%), from €45,036 to €17,119
- Cash +€25,677
up €25,677 (+19.4%), from €132,602 to €158,279
mainly Net result for the year (+€66,265) and Receivables within one year (+€27,917)
- Tangible fixed assets +€8,615
up €8,615 (+7448.2%), from €116 to €8,730
of which Land and buildings: +€8,724
- Receivables after one year -€4,325
down €4,325 (-18.8%), from €22,987 to €18,662
- Reserves +€54,312
up €54,312 (+36.4%), from €149,200 to €203,512
- Tax, wage and social debts +€8,327
up €8,327 (+82.2%), from €10,124 to €18,451
- Other debts -€5,759
down €5,759 (-25.9%), from €22,218 to €16,459
- Gross operating margin +€20,365
up €20,365 (+27.8%), from €73,124 to €93,489
- Taxes +€5,960
up €5,960 (+29.1%), from €20,488 to €26,448
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 | €206,600 | €261,445 | +€54,845 | +26.5% |
| Fixed assets | 21/28 | €116 | €8,730 | +€8,615 | +7448.2% |
| Tangible fixed assets | 22/27 | €116 | €8,730 | +€8,615 | +7448.2% |
| Land and buildings | 22 | - | €8,724 | +€8,724 | |
| Furniture and vehicles | 24 | €116 | €6 | -€110 | -95.0% |
| Current assets | 29/58 | €206,485 | €252,715 | +€46,230 | +22.4% |
| Amounts receivable after more than one year | 29 | €22,987 | €18,662 | -€4,325 | -18.8% |
| Other amounts receivable | 291 | €22,987 | €18,662 | -€4,325 | -18.8% |
| Amounts receivable within one year | 40/41 | €45,036 | €17,119 | -€27,917 | -62.0% |
| Trade receivables | 40 | €45,036 | €17,119 | -€27,917 | -62.0% |
| Current investments | 50/53 | - | €55,000 | +€55,000 | |
| Cash at bank and in hand | 54/58 | €132,602 | €158,279 | +€25,677 | +19.4% |
| Deferred charges and accrued income | 490/1 | €5,860 | €3,655 | -€2,205 | -37.6% |
| Total equity and liabilities | 10/49 | €206,600 | €261,445 | +€54,845 | +26.5% |
| Equity | 10/15 | €167,800 | €222,112 | +€54,312 | +32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,200 | €203,512 | +€54,312 | +36.4% |
| Distributable reserves | 133 | €149,200 | €203,512 | +€54,312 | +36.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,800 | €39,333 | +€533 | +1.4% |
| Amounts payable within one year | 42/48 | €38,800 | €39,333 | +€533 | +1.4% |
| Trade debts | 44 | €6,458 | €4,424 | -€2,035 | -31.5% |
| Suppliers | 440/4 | €6,458 | €4,424 | -€2,035 | -31.5% |
| Taxes, remuneration and social security | 45 | €10,124 | €18,451 | +€8,327 | +82.2% |
| Taxes | 450/3 | €10,124 | €18,451 | +€8,327 | +82.2% |
| Other amounts payable | 47/48 | €22,218 | €16,459 | -€5,759 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €985 | +€749 | +316.5% |
| Other operating charges | 640/8 | €1,038 | €1,195 | +€158 | +15.2% |
| Non-recurring operating charges | 66A | €193 | €0 | -€193 | -100.0% |
| Gross operating margin | 9900 | €73,124 | €93,489 | +€20,365 | +27.8% |
| Operating profit (loss) | 9901 | €71,657 | €91,308 | +€19,651 | +27.4% |
| Financial income | 75/76B | €1,785 | €1,532 | -€253 | -14.2% |
| Recurring financial income | 75 | €1,785 | €1,532 | -€253 | -14.2% |
| Financial charges | 65/66B | €49 | €126 | +€77 | +156.2% |
| Recurring financial charges | 65 | €49 | €126 | +€77 | +156.2% |
| Profit (loss) for the period before taxes | 9903 | €73,392 | €92,713 | +€19,321 | +26.3% |
| Income taxes | 67/77 | €20,488 | €26,448 | +€5,960 | +29.1% |
| Profit (loss) for the period | 9904 | €52,904 | €66,265 | +€13,361 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,904 | €66,265 | +€13,361 | +25.3% |
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 10 October 2026 via checked.be.