BioSystems 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.
BioSystems Consult
Largest movements
- Receivables after one year +€6,370
up €6,370 (+4.4%), from €146,332 to €152,702
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€12,547
up €12,547 (+73.7%), from -€17,028 to -€4,482
- Financial income -€5,852
down €5,852 (-47.9%), from €12,222 to €6,370
- Depreciation -€519
down €519 (-18.6%), from €2,793 to €2,274
- Other operating charges +€519
up €519 (+134%), from €387 to €906
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,585 | €344,617 | +€3,032 | +0.9% |
| Fixed assets | 21/28 | €5,623 | €3,350 | -€2,274 | -40.4% |
| Tangible fixed assets | 22/27 | €5,623 | €3,350 | -€2,274 | -40.4% |
| Furniture and vehicles | 24 | €3,067 | €1,113 | -€1,954 | -63.7% |
| Assets under construction and advance payments | 27 | €2,556 | €2,237 | -€320 | -12.5% |
| Current assets | 29/58 | €335,962 | €341,267 | +€5,305 | +1.6% |
| Amounts receivable after more than one year | 29 | €146,332 | €152,702 | +€6,370 | +4.4% |
| Other amounts receivable | 291 | €146,332 | €152,702 | +€6,370 | +4.4% |
| Amounts receivable within one year | 40/41 | €189,181 | €188,565 | -€616 | -0.3% |
| Trade receivables | 40 | €109,134 | €108,523 | -€611 | -0.6% |
| Other amounts receivable | 41 | €80,047 | €80,042 | -€5 | 0.0% |
| Deferred charges and accrued income | 490/1 | €449 | - | -€449 | |
| Total equity and liabilities | 10/49 | €341,585 | €344,617 | +€3,032 | +0.9% |
| Equity | 10/15 | €339,999 | €337,981 | -€2,018 | -0.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €337,499 | €335,481 | -€2,018 | -0.6% |
| Amounts payable | 17/49 | €1,586 | €6,636 | +€5,050 | +318% |
| Amounts payable within one year | 42/48 | €1,586 | €6,636 | +€5,050 | +318% |
| Financial debts | 43 | €1,586 | €1,607 | +€21 | +1.3% |
| Credit institutions | 430/8 | €1,586 | €1,607 | +€21 | +1.3% |
| Trade debts | 44 | - | €1,890 | +€1,890 | |
| Suppliers | 440/4 | - | €1,890 | +€1,890 | |
| Other amounts payable | 47/48 | - | €3,139 | +€3,139 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,793 | €2,274 | -€519 | -18.6% |
| Other operating charges | 640/8 | €387 | €906 | +€519 | +134% |
| Gross operating margin | 9900 | -€17,028 | -€4,482 | +€12,547 | +73.7% |
| Operating profit (loss) | 9901 | -€20,209 | -€7,661 | +€12,548 | +62.1% |
| Financial income | 75/76B | €12,222 | €6,370 | -€5,852 | -47.9% |
| Recurring financial income | 75 | €12,222 | €6,370 | -€5,852 | -47.9% |
| Financial charges | 65/66B | €747 | €727 | -€20 | -2.7% |
| Recurring financial charges | 65 | €747 | €727 | -€20 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,734 | -€2,018 | +€6,716 | +76.9% |
| Profit (loss) for the period | 9904 | -€8,734 | -€2,018 | +€6,716 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,734 | -€2,018 | +€6,716 | +76.9% |
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 23 October 2026 via checked.be.