BiosenSource: 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.
BiosenSource
Largest movements
- Cash -€77,188
down €77,188 (-68.3%), from €112,947 to €35,760
mainly Other debts (-€50,000) and Contributions, distributions and other (-€50,000)
- Current investments +€44,158
up €44,158 (+48.9%), from €90,276 to €134,434
- Tangible fixed assets -€4,742
down €4,742 (-27.8%), from €17,031 to €12,288
of which Plant, machinery and equipment: -€5,624
- Receivables within one year -€3,100
down €3,100 (-7.0%), from €44,478 to €41,378
of which Trade receivables: -€4,444
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Profit (loss) carried forward +€14,852
up €14,852 (+8.2%), from €182,064 to €196,916
- Tax, wage and social debts -€4,298
down €4,298 (-74.1%), from €5,799 to €1,502
- Gross operating margin +€13,044
up €13,044 (+15.4%), from €84,960 to €98,004
- Staff costs +€5,157
up €5,157 (+83.2%), from €6,197 to €11,354
- Financial income -€2,824
down €2,824 (-39.8%), from €7,090 to €4,265
of which Financial income: -€5,820
- Depreciation +€1,054
up €1,054 (+15.6%), from €6,759 to €7,813
- Taxes +€991
up €991 (+6.2%), from €15,991 to €16,982
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 | €274,764 | €233,668 | -€41,096 | -15.0% |
| Fixed assets | 21/28 | €27,062 | €22,096 | -€4,966 | -18.4% |
| Intangible fixed assets | 21 | €1,111 | €887 | -€224 | -20.2% |
| Tangible fixed assets | 22/27 | €17,031 | €12,288 | -€4,742 | -27.8% |
| Plant, machinery and equipment | 23 | €13,397 | €7,774 | -€5,624 | -42.0% |
| Furniture and vehicles | 24 | €3,633 | €4,515 | +€881 | +24.3% |
| Financial fixed assets | 28 | €8,921 | €8,921 | = | 0.0% |
| Current assets | 29/58 | €247,701 | €211,572 | -€36,130 | -14.6% |
| Amounts receivable within one year | 40/41 | €44,478 | €41,378 | -€3,100 | -7.0% |
| Trade receivables | 40 | €42,220 | €37,776 | -€4,444 | -10.5% |
| Other amounts receivable | 41 | €2,259 | €3,602 | +€1,344 | +59.5% |
| Current investments | 50/53 | €90,276 | €134,434 | +€44,158 | +48.9% |
| Cash at bank and in hand | 54/58 | €112,947 | €35,760 | -€77,188 | -68.3% |
| Total equity and liabilities | 10/49 | €274,764 | €233,668 | -€41,096 | -15.0% |
| Equity | 10/15 | €216,782 | €231,634 | +€14,852 | +6.9% |
| Contributions | 10/11 | €25,108 | €25,108 | = | 0.0% |
| Reserves | 13 | €9,610 | €9,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,610 | €7,610 | = | 0.0% |
| Own shares acquired | 1312 | €7,610 | €7,610 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,064 | €196,916 | +€14,852 | +8.2% |
| Amounts payable | 17/49 | €57,982 | €2,034 | -€55,948 | -96.5% |
| Amounts payable within one year | 42/48 | €57,982 | €2,034 | -€55,948 | -96.5% |
| Trade debts | 44 | €2,183 | €532 | -€1,650 | -75.6% |
| Suppliers | 440/4 | €2,183 | €532 | -€1,650 | -75.6% |
| Taxes, remuneration and social security | 45 | €5,799 | €1,502 | -€4,298 | -74.1% |
| Taxes | 450/3 | €5,799 | €1,502 | -€4,298 | -74.1% |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Non-recurring operating income | 76A | - | €40 | +€40 | |
| Remuneration, social security and pensions | 62 | €6,197 | €11,354 | +€5,157 | +83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,759 | €7,813 | +€1,054 | +15.6% |
| Other operating charges | 640/8 | €575 | €817 | +€241 | +42.0% |
| Gross operating margin | 9900 | €84,960 | €98,004 | +€13,044 | +15.4% |
| Operating profit (loss) | 9901 | €71,429 | €78,020 | +€6,591 | +9.2% |
| Financial income | 75/76B | €7,090 | €4,265 | -€2,824 | -39.8% |
| Recurring financial income | 75 | €7,090 | €1,269 | -€5,820 | -82.1% |
| Non-recurring financial income | 76B | - | €2,996 | +€2,996 | |
| Financial charges | 65/66B | €207 | €451 | +€244 | +117.8% |
| Recurring financial charges | 65 | €207 | €451 | +€244 | +117.8% |
| Profit (loss) for the period before taxes | 9903 | €78,312 | €81,835 | +€3,523 | +4.5% |
| Income taxes | 67/77 | €15,991 | €16,982 | +€991 | +6.2% |
| Profit (loss) for the period | 9904 | €62,321 | €64,852 | +€2,531 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,321 | €64,852 | +€2,531 | +4.1% |
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.