BIOSMOSE: 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.
BIOSMOSE
Largest movements
- Cash -€51,019
down €51,019 (-68.6%), from €74,365 to €23,346
mainly Current investments (-€50,750) and Contributions, distributions and other (-€27,773)
- Current investments +€50,750
new in 2025: €50,750
- Tangible fixed assets -€25,922
down €25,922 (-6.4%), from €406,670 to €380,749
- Receivables within one year -€10,668
down €10,668 (-42.9%), from €24,867 to €14,200
- Reserves -€29,227
down €29,227 (-10.0%), from €293,446 to €264,219
of which Distributable reserves: -€29,227
- Gross operating margin -€6,372
down €6,372 (-17.1%), from €37,356 to €30,984
- Depreciation +€639
up €639 (+2.4%), from €26,973 to €27,612
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 | €506,253 | €470,959 | -€35,294 | -7.0% |
| Fixed assets | 21/28 | €407,020 | €381,099 | -€25,922 | -6.4% |
| Tangible fixed assets | 22/27 | €406,670 | €380,749 | -€25,922 | -6.4% |
| Land and buildings | 22 | €406,670 | €380,749 | -€25,922 | -6.4% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €99,233 | €89,860 | -€9,372 | -9.4% |
| Amounts receivable within one year | 40/41 | €24,867 | €14,200 | -€10,668 | -42.9% |
| Other amounts receivable | 41 | €24,867 | €14,200 | -€10,668 | -42.9% |
| Current investments | 50/53 | - | €50,750 | +€50,750 | |
| Cash at bank and in hand | 54/58 | €74,365 | €23,346 | -€51,019 | -68.6% |
| Deferred charges and accrued income | 490/1 | €0 | €1,565 | +€1,565 | |
| Total equity and liabilities | 10/49 | €506,253 | €470,959 | -€35,294 | -7.0% |
| Equity | 10/15 | €462,264 | €430,264 | -€32,000 | -6.9% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Capital | 10 | €130,000 | €130,000 | = | 0.0% |
| Issued capital | 100 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €293,446 | €264,219 | -€29,227 | -10.0% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Legal reserve | 130 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €280,446 | €251,219 | -€29,227 | -10.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €38,818 | €36,045 | -€2,773 | -7.1% |
| Provisions and deferred taxes | 16 | €12,939 | €12,015 | -€924 | -7.1% |
| Deferred taxes | 168 | €12,939 | €12,015 | -€924 | -7.1% |
| Amounts payable | 17/49 | €31,050 | €28,680 | -€2,370 | -7.6% |
| Amounts payable within one year | 42/48 | €31,050 | €28,281 | -€2,769 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,050 | €3,281 | -€2,769 | -45.8% |
| Suppliers | 440/4 | €6,050 | €3,281 | -€2,769 | -45.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,973 | €27,612 | +€639 | +2.4% |
| Other operating charges | 640/8 | €10,962 | €11,221 | +€259 | +2.4% |
| Gross operating margin | 9900 | €37,356 | €30,984 | -€6,372 | -17.1% |
| Operating profit (loss) | 9901 | -€579 | -€7,850 | -€7,270 | -1255.2% |
| Financial income | 75/76B | €3,526 | €3,350 | -€176 | -5.0% |
| Recurring financial income | 75 | €3,526 | €3,350 | -€176 | -5.0% |
| Financial charges | 65/66B | €759 | €652 | -€107 | -14.1% |
| Recurring financial charges | 65 | €759 | €652 | -€107 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €2,188 | -€5,151 | -€7,339 | |
| Transfer from deferred taxes | 780 | €995 | €924 | -€71 | -7.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €3,183 | -€4,227 | -€7,410 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,183 | -€4,227 | -€7,410 |
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 3 October 2026 via checked.be.