BIOSTRAND: 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.
BIOSTRAND
Largest movements
- Receivables within one year +€38,608
up €38,608 (+9.1%), from €422,665 to €461,273
of which Other amounts receivable: +€25,030
- Deferred charges and accrued income +€19,215
up €19,215 (+73.5%), from €26,148 to €45,363
- Cash +€9,277
up €9,277 (+3.8%), from €241,880 to €251,156
mainly Debts after one year (+€5.6m) and Tax, wage and social debts (+€157,891)
- Debts after one year +€5.6m
up €5.6m (+76.3%), from €7.3m to €13.0m
- Profit (loss) carried forward -€5.1m
down €5.1m (-58.2%), from -€8.7m to -€13.8m
- Trade debts -€671,247
down €671,247 (-70.0%), from €959,187 to €287,940
- Tax, wage and social debts +€157,891
up €157,891 (+96.7%), from €163,227 to €321,118
of which Remuneration and social security: +€138,352
- Accrued charges and deferred income +€31,882
new in 2026: €31,882
- Gross operating margin -€1.6m
down €1.6m (-77.8%), from -€2.1m to -€3.7m
- Financial charges +€120,986
up €120,986 (+56.9%), from €212,644 to €333,630
- Staff costs -€66,602
down €66,602 (-5.9%), from €1.1m to €1.1m
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €732,180 | €804,186 | +€72,006 | +9.8% |
| Fixed assets | 21/28 | €41,487 | €46,394 | +€4,907 | +11.8% |
| Tangible fixed assets | 22/27 | €25,565 | €30,472 | +€4,907 | +19.2% |
| Furniture and vehicles | 24 | €25,565 | €30,472 | +€4,907 | +19.2% |
| Financial fixed assets | 28 | €15,922 | €15,922 | = | 0.0% |
| Current assets | 29/58 | €690,692 | €757,792 | +€67,100 | +9.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €422,665 | €461,273 | +€38,608 | +9.1% |
| Trade receivables | 40 | €349,201 | €362,778 | +€13,577 | +3.9% |
| Other amounts receivable | 41 | €73,464 | €98,494 | +€25,030 | +34.1% |
| Cash at bank and in hand | 54/58 | €241,880 | €251,156 | +€9,277 | +3.8% |
| Deferred charges and accrued income | 490/1 | €26,148 | €45,363 | +€19,215 | +73.5% |
| Total equity and liabilities | 10/49 | €732,180 | €804,186 | +€72,006 | +9.8% |
| Equity | 10/15 | -€7,741,014 | -€12,800,121 | -€5.1m | -65.4% |
| Contributions | 10/11 | €950,630 | €950,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,691,644 | -€13,750,750 | -€5.1m | -58.2% |
| Amounts payable | 17/49 | €8,473,194 | €13,604,307 | +€5.1m | +60.6% |
| Amounts payable after more than one year | 17 | €7,348,938 | €12,955,316 | +€5.6m | +76.3% |
| Other amounts payable | 178/9 | €7,348,938 | €12,955,316 | +€5.6m | +76.3% |
| Amounts payable within one year | 42/48 | €1,124,256 | €617,109 | -€507,147 | -45.1% |
| Financial debts | 43 | €1,842 | €8,051 | +€6,209 | +337% |
| Credit institutions | 430/8 | €1,842 | €8,051 | +€6,209 | +337% |
| Trade debts | 44 | €959,187 | €287,940 | -€671,247 | -70.0% |
| Suppliers | 440/4 | €959,187 | €287,940 | -€671,247 | -70.0% |
| Taxes, remuneration and social security | 45 | €163,227 | €321,118 | +€157,891 | +96.7% |
| Taxes | 450/3 | €1,905 | €21,444 | +€19,539 | +1,026% |
| Remuneration and social security | 454/9 | €161,322 | €299,674 | +€138,352 | +85.8% |
| Accrued charges and deferred income | 492/3 | - | €31,882 | +€31,882 | |
| Remuneration, social security and pensions | 62 | €1,124,664 | €1,058,062 | -€66,602 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,048 | €15,300 | +€4,252 | +38.5% |
| Other operating charges | 640/8 | €2,203 | €6,183 | +€3,980 | +181% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | -€2,053,643 | -€3,651,507 | -€1.6m | -77.8% |
| Operating profit (loss) | 9901 | -€3,191,557 | -€4,731,104 | -€1.5m | -48.2% |
| Financial income | 75/76B | €1,007 | €15,779 | +€14,772 | +1,467% |
| Recurring financial income | 75 | €1,007 | €15,779 | +€14,772 | +1,467% |
| Financial charges | 65/66B | €212,644 | €333,630 | +€120,986 | +56.9% |
| Recurring financial charges | 65 | €212,644 | €333,630 | +€120,986 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,403,195 | -€5,048,955 | -€1.6m | -48.4% |
| Income taxes | 67/77 | €1,905 | €10,151 | +€8,246 | +433% |
| Profit (loss) for the period | 9904 | -€3,405,100 | -€5,059,107 | -€1.7m | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,405,100 | -€5,059,107 | -€1.7m | -48.6% |
Source: filed annual accounts (NBB), financial years ended 30 April 2025 and 30 April 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.