Biosquare Consult: 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.
Biosquare Consult
Largest movements
- Cash +€3,452
up €3,452 (+9.0%), from €38,349 to €41,801
mainly Depreciation (+€1,876) and Other debts (+€1,202)
- Tangible fixed assets -€1,876
down €1,876 (-25.0%), from €7,495 to €5,619
of which Land and buildings: -€1,694
- Other debts +€1,202
up €1,202 (+26.6%), from €4,514 to €5,717
- Gross operating margin +€5,666
up €5,666, from -€2,927 to €2,739
- Other operating charges -€760
down €760 (-62.2%), from €1,221 to €462
- Depreciation +€92
up €92 (+5.2%), from €1,784 to €1,876
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.
Derived cash bridge
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 | €45,849 | €47,630 | +€1,781 | +3.9% |
| Fixed assets | 21/28 | €7,495 | €5,619 | -€1,876 | -25.0% |
| Tangible fixed assets | 22/27 | €7,495 | €5,619 | -€1,876 | -25.0% |
| Land and buildings | 22 | €7,082 | €5,388 | -€1,694 | -23.9% |
| Furniture and vehicles | 24 | €413 | €231 | -€182 | -44.1% |
| Current assets | 29/58 | €38,354 | €42,011 | +€3,657 | +9.5% |
| Amounts receivable within one year | 40/41 | €0 | €210 | +€210 | |
| Trade receivables | 40 | €0 | €210 | +€210 | |
| Cash at bank and in hand | 54/58 | €38,349 | €41,801 | +€3,452 | +9.0% |
| Deferred charges and accrued income | 490/1 | €5 | €0 | -€5 | -100% |
| Total equity and liabilities | 10/49 | €45,849 | €47,630 | +€1,781 | +3.9% |
| Equity | 10/15 | €39,776 | €40,117 | +€341 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,098 | €43,098 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €41,238 | €41,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,723 | -€15,381 | +€341 | +2.2% |
| Amounts payable | 17/49 | €6,073 | €7,513 | +€1,440 | +23.7% |
| Amounts payable within one year | 42/48 | €6,073 | €7,513 | +€1,440 | +23.7% |
| Trade debts | 44 | €878 | €1,273 | +€395 | +45.0% |
| Suppliers | 440/4 | €878 | €1,273 | +€395 | +45.0% |
| Taxes, remuneration and social security | 45 | €681 | €523 | -€157 | -23.1% |
| Taxes | 450/3 | €681 | €523 | -€157 | -23.1% |
| Other amounts payable | 47/48 | €4,514 | €5,717 | +€1,202 | +26.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,500 | €0 | -€1,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,784 | €1,876 | +€92 | +5.2% |
| Other operating charges | 640/8 | €1,221 | €462 | -€760 | -62.2% |
| Gross operating margin | 9900 | -€2,927 | €2,739 | +€5,666 | |
| Operating profit (loss) | 9901 | -€5,932 | €401 | +€6,333 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €54 | €60 | +€6 | +11.0% |
| Recurring financial charges | 65 | €54 | €60 | +€6 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,986 | €341 | +€6,327 | |
| Income taxes | 67/77 | €27 | €0 | -€27 | -100% |
| Profit (loss) for the period | 9904 | -€6,013 | €341 | +€6,354 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,013 | €341 | +€6,354 |
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 28 October 2026 via checked.be.