BIOSTOCK: 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.
BIOSTOCK
Largest movements
- Tangible fixed assets -€95,483
down €95,483 (-3.5%), from €2.7m to €2.6m
of which Land and buildings: -€100,223
- Cash -€66,773
down €66,773 (-45.3%), from €147,332 to €80,558
mainly Debts after one year (-€180,973) and Investment in fixed assets (net) (-€31,914)
- Debts after one year -€180,973
down €180,973 (-7.8%), from €2.3m to €2.1m
- Profit (loss) carried forward +€30,290
up €30,290 (+12.4%), from €245,255 to €275,545
- Gross operating margin -€65,205
down €65,205 (-27.6%), from €236,237 to €171,032
- Taxes -€33,276
down €33,276, from €23,249 to -€10,027
- Other operating charges +€3,151
up €3,151 (+213.0%), from €1,479 to €4,630
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 | €2,941,237 | €2,751,726 | -€189,511 | -6.4% |
| Fixed assets | 21/28 | €2,698,400 | €2,602,917 | -€95,483 | -3.5% |
| Tangible fixed assets | 22/27 | €2,698,400 | €2,602,917 | -€95,483 | -3.5% |
| Land and buildings | 22 | €2,659,958 | €2,559,735 | -€100,223 | -3.8% |
| Plant, machinery and equipment | 23 | €29,618 | €41,417 | +€11,800 | +39.8% |
| Furniture and vehicles | 24 | €8,825 | €1,765 | -€7,060 | -80.0% |
| Current assets | 29/58 | €242,837 | €148,809 | -€94,028 | -38.7% |
| Amounts receivable within one year | 40/41 | €89,567 | €62,028 | -€27,539 | -30.7% |
| Trade receivables | 40 | €89,567 | €40,250 | -€49,317 | -55.1% |
| Other amounts receivable | 41 | - | €21,778 | +€21,778 | |
| Cash at bank and in hand | 54/58 | €147,332 | €80,558 | -€66,773 | -45.3% |
| Deferred charges and accrued income | 490/1 | €5,939 | €6,223 | +€284 | +4.8% |
| Total equity and liabilities | 10/49 | €2,941,237 | €2,751,726 | -€189,511 | -6.4% |
| Equity | 10/15 | €370,255 | €400,545 | +€30,290 | +8.2% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €245,255 | €275,545 | +€30,290 | +12.4% |
| Amounts payable | 17/49 | €2,570,982 | €2,351,181 | -€219,801 | -8.5% |
| Amounts payable after more than one year | 17 | €2,323,794 | €2,142,821 | -€180,973 | -7.8% |
| Financial debts | 170/4 | €2,323,794 | €2,142,821 | -€180,973 | -7.8% |
| Amounts payable within one year | 42/48 | €243,188 | €204,360 | -€38,828 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €184,833 | €180,973 | -€3,860 | -2.1% |
| Trade debts | 44 | €44,660 | €15,646 | -€29,013 | -65.0% |
| Suppliers | 440/4 | €44,660 | €15,646 | -€29,013 | -65.0% |
| Taxes, remuneration and social security | 45 | €13,696 | €7,741 | -€5,955 | -43.5% |
| Taxes | 450/3 | €13,696 | €7,741 | -€5,955 | -43.5% |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,278 | €127,397 | +€1,119 | +0.9% |
| Other operating charges | 640/8 | €1,479 | €4,630 | +€3,151 | +213.0% |
| Gross operating margin | 9900 | €236,237 | €171,032 | -€65,205 | -27.6% |
| Operating profit (loss) | 9901 | €108,479 | €39,005 | -€69,474 | -64.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €19,859 | €18,742 | -€1,117 | -5.6% |
| Recurring financial charges | 65 | €19,859 | €18,742 | -€1,117 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €88,621 | €20,263 | -€68,357 | -77.1% |
| Income taxes | 67/77 | €23,249 | -€10,027 | -€33,276 | |
| Profit (loss) for the period | 9904 | €65,371 | €30,290 | -€35,081 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,371 | €30,290 | -€35,081 | -53.7% |
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 5 October 2026 via checked.be.