BIOSPIN: 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.
BIOSPIN
Largest movements
- Current investments +€39,729
up €39,729 (+17.3%), from €230,053 to €269,782
- Cash +€32,069
up €32,069 (+20.4%), from €157,219 to €189,288
mainly Net result for the year (+€71,676) and Other debts (+€52,632)
- Receivables within one year -€9,927
down €9,927 (-30.2%), from €32,915 to €22,988
- Other debts +€52,632
up €52,632 (+4001.1%), from €1,315 to €53,947
- Reserves +€19,044
up €19,044 (+5.4%), from €350,177 to €369,221
- Tax, wage and social debts -€10,157
down €10,157 (-20.6%), from €49,238 to €39,081
- Gross operating margin -€17,217
down €17,217 (-14.4%), from €119,528 to €102,311
- Taxes -€5,826
down €5,826 (-17.3%), from €33,755 to €27,929
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 | €420,187 | €482,058 | +€61,871 | +14.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €420,187 | €482,058 | +€61,871 | +14.7% |
| Amounts receivable within one year | 40/41 | €32,915 | €22,988 | -€9,927 | -30.2% |
| Trade receivables | 40 | €32,915 | €22,988 | -€9,927 | -30.2% |
| Current investments | 50/53 | €230,053 | €269,782 | +€39,729 | +17.3% |
| Cash at bank and in hand | 54/58 | €157,219 | €189,288 | +€32,069 | +20.4% |
| Total equity and liabilities | 10/49 | €420,187 | €482,058 | +€61,871 | +14.7% |
| Equity | 10/15 | €368,727 | €387,771 | +€19,044 | +5.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €350,177 | €369,221 | +€19,044 | +5.4% |
| Distributable reserves | 133 | €350,177 | €369,221 | +€19,044 | +5.4% |
| Amounts payable | 17/49 | €51,460 | €94,287 | +€42,827 | +83.2% |
| Amounts payable within one year | 42/48 | €51,460 | €94,287 | +€42,827 | +83.2% |
| Trade debts | 44 | €906 | €1,259 | +€352 | +38.9% |
| Suppliers | 440/4 | €906 | €1,259 | +€352 | +38.9% |
| Taxes, remuneration and social security | 45 | €49,238 | €39,081 | -€10,157 | -20.6% |
| Taxes | 450/3 | €49,238 | €39,081 | -€10,157 | -20.6% |
| Other amounts payable | 47/48 | €1,315 | €53,947 | +€52,632 | +4001.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | - | -€712 | |
| Other operating charges | 640/8 | €849 | €775 | -€74 | -8.7% |
| Gross operating margin | 9900 | €119,528 | €102,311 | -€17,217 | -14.4% |
| Operating profit (loss) | 9901 | €117,967 | €101,536 | -€16,431 | -13.9% |
| Financial income | 75/76B | €622 | €818 | +€197 | +31.6% |
| Recurring financial income | 75 | €622 | €818 | +€197 | +31.6% |
| Financial charges | 65/66B | €1,923 | €2,749 | +€826 | +43.0% |
| Recurring financial charges | 65 | €1,923 | €2,749 | +€826 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €116,666 | €99,605 | -€17,061 | -14.6% |
| Income taxes | 67/77 | €33,755 | €27,929 | -€5,826 | -17.3% |
| Profit (loss) for the period | 9904 | €82,911 | €71,676 | -€11,235 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,911 | €71,676 | -€11,235 | -13.6% |
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 11 October 2026 via checked.be.