BIOSYSTEMS: 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.
BIOSYSTEMS
Largest movements
- Cash -€22,845
down €22,845 (-87.9%), from €26,000 to €3,155
mainly Debts after one year (-€21,000) and Other debts (-€10,390)
- Tangible fixed assets -€7,032
down €7,032 (-37.0%), from €18,997 to €11,965
of which Other tangible fixed assets: -€6,162
- Receivables within one year -€2,011
down €2,011 (-35.7%), from €5,636 to €3,625
of which Other amounts receivable: -€3,776
- Stocks and contracts -€966
down €966 (-9.4%), from €10,277 to €9,311
- Debts after one year -€21,000
no longer reported in 2025 (was €21,000)
- Other debts -€10,390
down €10,390 (-67.0%), from €15,510 to €5,120
- Trade debts -€1,479
down €1,479 (-24.1%), from €6,146 to €4,666
- Gross operating margin -€3,444
down €3,444 (-29.3%), from €11,752 to €8,308
- Depreciation -€157
down €157 (-2.0%), from €7,767 to €7,610
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 | €60,909 | €28,056 | -€32,853 | -53.9% |
| Fixed assets | 21/28 | €18,997 | €11,965 | -€7,032 | -37.0% |
| Tangible fixed assets | 22/27 | €18,997 | €11,965 | -€7,032 | -37.0% |
| Plant, machinery and equipment | 23 | €4,498 | €3,320 | -€1,178 | -26.2% |
| Furniture and vehicles | 24 | €238 | €546 | +€308 | +130% |
| Other tangible fixed assets | 26 | €14,261 | €8,099 | -€6,162 | -43.2% |
| Current assets | 29/58 | €41,912 | €16,091 | -€25,821 | -61.6% |
| Stocks and contracts in progress | 3 | €10,277 | €9,311 | -€966 | -9.4% |
| Stocks | 30/36 | €10,277 | €9,311 | -€966 | -9.4% |
| Amounts receivable within one year | 40/41 | €5,636 | €3,625 | -€2,011 | -35.7% |
| Trade receivables | 40 | €1,537 | €3,302 | +€1,766 | +115% |
| Other amounts receivable | 41 | €4,099 | €323 | -€3,776 | -92.1% |
| Cash at bank and in hand | 54/58 | €26,000 | €3,155 | -€22,845 | -87.9% |
| Total equity and liabilities | 10/49 | €60,909 | €28,056 | -€32,853 | -53.9% |
| Equity | 10/15 | €18,023 | €17,872 | -€151 | -0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €340 | €340 | = | 0.0% |
| Non-distributable reserves | 130/1 | €340 | €340 | = | 0.0% |
| Reserves not available under the articles | 1311 | €340 | €340 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,316 | -€2,468 | -€151 | -6.5% |
| Amounts payable | 17/49 | €42,886 | €10,184 | -€32,702 | -76.3% |
| Amounts payable after more than one year | 17 | €21,000 | - | -€21,000 | |
| Other amounts payable | 178/9 | €21,000 | - | -€21,000 | |
| Amounts payable within one year | 42/48 | €21,886 | €10,184 | -€11,702 | -53.5% |
| Trade debts | 44 | €6,146 | €4,666 | -€1,479 | -24.1% |
| Suppliers | 440/4 | €6,146 | €4,666 | -€1,479 | -24.1% |
| Taxes, remuneration and social security | 45 | €230 | €398 | +€168 | +73.0% |
| Taxes | 450/3 | €230 | €398 | +€168 | +73.0% |
| Other amounts payable | 47/48 | €15,510 | €5,120 | -€10,390 | -67.0% |
| Non-recurring operating income | 76A | €6 | - | -€6 | |
| Remuneration, social security and pensions | 62 | - | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,767 | €7,610 | -€157 | -2.0% |
| Other operating charges | 640/8 | €562 | €576 | +€14 | +2.5% |
| Non-recurring operating charges | 66A | - | €40 | +€40 | |
| Gross operating margin | 9900 | €11,752 | €8,308 | -€3,444 | -29.3% |
| Operating profit (loss) | 9901 | €3,423 | €2 | -€3,421 | -99.9% |
| Financial charges | 65/66B | €202 | €154 | -€48 | -23.8% |
| Recurring financial charges | 65 | €202 | €154 | -€48 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €3,221 | -€151 | -€3,373 | |
| Profit (loss) for the period | 9904 | €3,221 | -€151 | -€3,373 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,221 | -€151 | -€3,373 |
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 21 October 2026 via checked.be.