BIOSPACE: 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.
BIOSPACE
Largest movements
- Tangible fixed assets -€455,369
down €455,369 (-17.6%), from €2.6m to €2.1m
- Cash +€320,019
up €320,019 (+74.0%), from €432,491 to €752,510
mainly Depreciation (+€405,860) and Net result for the year (+€312,509)
- Receivables within one year +€208,869
up €208,869 (+37.2%), from €561,168 to €770,037
of which Trade receivables: +€255,441
- Debts after one year -€434,024
down €434,024 (-25.4%), from €1.7m to €1.3m
of which Financial debts: -€314,024
- Reserves +€312,509
up €312,509 (+27.7%), from €1.1m to €1.4m
of which Distributable reserves: +€312,509
- Trade debts +€143,548
up €143,548 (+24.7%), from €582,003 to €725,551
- Tax, wage and social debts +€44,298
up €44,298 (+138.3%), from €32,039 to €76,337
- Provisions +€375,113
no longer reported in 2025 (was -€375,113)
- Other operating charges -€347,140
down €347,140 (-93.8%), from €369,904 to €22,765
- Gross operating margin +€344,578
up €344,578 (+51.9%), from €663,420 to €1.0m
- Taxes +€88,984
up €88,984 (+143.6%), from €61,984 to €150,968
- Financial charges +€46,223
up €46,223 (+66.3%), from €69,675 to €115,897
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 | €3,986,691 | €4,053,530 | +€66,839 | +1.7% |
| Fixed assets | 21/28 | €2,589,148 | €2,133,778 | -€455,369 | -17.6% |
| Tangible fixed assets | 22/27 | €2,589,148 | €2,133,778 | -€455,369 | -17.6% |
| Land and buildings | 22 | €1,001,330 | €885,179 | -€116,151 | -11.6% |
| Plant, machinery and equipment | 23 | €1,003,336 | €794,416 | -€208,920 | -20.8% |
| Furniture and vehicles | 24 | €9,319 | €8,368 | -€951 | -10.2% |
| Leasing and similar rights | 25 | €575,162 | €445,815 | -€129,348 | -22.5% |
| Current assets | 29/58 | €1,397,544 | €1,919,752 | +€522,208 | +37.4% |
| Stocks and contracts in progress | 3 | €375,241 | €378,308 | +€3,067 | +0.8% |
| Stocks | 30/36 | €375,241 | €378,308 | +€3,067 | +0.8% |
| Amounts receivable within one year | 40/41 | €561,168 | €770,037 | +€208,869 | +37.2% |
| Trade receivables | 40 | €423,666 | €679,107 | +€255,441 | +60.3% |
| Other amounts receivable | 41 | €137,502 | €90,930 | -€46,572 | -33.9% |
| Cash at bank and in hand | 54/58 | €432,491 | €752,510 | +€320,019 | +74.0% |
| Deferred charges and accrued income | 490/1 | €28,644 | €18,897 | -€9,747 | -34.0% |
| Total equity and liabilities | 10/49 | €3,986,691 | €4,053,530 | +€66,839 | +1.7% |
| Equity | 10/15 | €1,156,841 | €1,468,700 | +€311,859 | +27.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,129,406 | €1,441,915 | +€312,509 | +27.7% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €1,109,406 | €1,421,915 | +€312,509 | +28.2% |
| Profit (loss) carried forward | 14 | -€172,565 | -€173,215 | -€650 | -0.4% |
| Amounts payable | 17/49 | €2,829,851 | €2,584,830 | -€245,020 | -8.7% |
| Amounts payable after more than one year | 17 | €1,710,504 | €1,276,480 | -€434,024 | -25.4% |
| Financial debts | 170/4 | €1,557,030 | €1,243,006 | -€314,024 | -20.2% |
| Trade debts | 175 | €153,474 | €33,474 | -€120,000 | -78.2% |
| Amounts payable within one year | 42/48 | €1,119,347 | €1,308,350 | +€189,004 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €505,259 | €506,437 | +€1,178 | +0.2% |
| Trade debts | 44 | €582,003 | €725,551 | +€143,548 | +24.7% |
| Suppliers | 440/4 | €582,003 | €725,551 | +€143,548 | +24.7% |
| Taxes, remuneration and social security | 45 | €32,039 | €76,337 | +€44,298 | +138.3% |
| Taxes | 450/3 | €32,039 | €76,337 | +€44,298 | +138.3% |
| Other amounts payable | 47/48 | €45 | €25 | -€21 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394,530 | €405,860 | +€11,330 | +2.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€375,113 | - | +€375,113 | |
| Other operating charges | 640/8 | €369,904 | €22,765 | -€347,140 | -93.8% |
| Gross operating margin | 9900 | €663,420 | €1,007,998 | +€344,578 | +51.9% |
| Operating profit (loss) | 9901 | €274,099 | €579,373 | +€305,274 | +111.4% |
| Financial income | 75/76B | €755 | €1 | -€754 | -99.9% |
| Recurring financial income | 75 | €755 | €1 | -€754 | -99.9% |
| Financial charges | 65/66B | €69,675 | €115,897 | +€46,223 | +66.3% |
| Recurring financial charges | 65 | €69,675 | €115,897 | +€46,223 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | €205,180 | €463,477 | +€258,297 | +125.9% |
| Income taxes | 67/77 | €61,984 | €150,968 | +€88,984 | +143.6% |
| Profit (loss) for the period | 9904 | €143,196 | €312,509 | +€169,313 | +118.2% |
| Profit (loss) for the period to be appropriated | 9905 | €143,196 | €312,509 | +€169,313 | +118.2% |
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.