BIOMEDICAL DIAGNOSTICS: 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.
BIOMEDICAL DIAGNOSTICS
Largest movements
- Stocks and contracts +€457,418
up €457,418 (+102.4%), from €446,914 to €904,332
- Receivables within one year +€217,731
up €217,731 (+12.2%), from €1.8m to €2.0m
of which Trade receivables: +€216,632
- Cash -€193,334
down €193,334 (-27.8%), from €694,724 to €501,391
mainly Stocks and contracts (-€457,418) and Receivables within one year (-€217,731)
- Tangible fixed assets +€40,599
up €40,599 (+84.6%), from €47,991 to €88,590
- Reserves +€339,858
up €339,858 (+16.4%), from €2.1m to €2.4m
of which Distributable reserves: +€339,858
- Trade debts +€243,767
up €243,767 (+41.7%), from €584,603 to €828,369
- Provisions -€48,000
no longer reported in 2025 (was €48,000)
- Staff costs +€109,050
up €109,050 (+13.0%), from €840,471 to €949,521
- Gross operating margin -€66,519
down €66,519 (-4.9%), from €1.4m to €1.3m
- Provisions -€48,000
new in 2025: -€48,000
- Write-downs -€47,521
down €47,521, from €16,383 to -€31,138
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 | €3,010,195 | €3,518,451 | +€508,256 | +16.9% |
| Fixed assets | 21/28 | €62,230 | €102,889 | +€40,659 | +65.3% |
| Tangible fixed assets | 22/27 | €47,991 | €88,590 | +€40,599 | +84.6% |
| Plant, machinery and equipment | 23 | €47,991 | €88,590 | +€40,599 | +84.6% |
| Financial fixed assets | 28 | €14,240 | €14,299 | +€60 | +0.4% |
| Current assets | 29/58 | €2,947,964 | €3,415,562 | +€467,598 | +15.9% |
| Stocks and contracts in progress | 3 | €446,914 | €904,332 | +€457,418 | +102.4% |
| Stocks | 30/36 | €446,914 | €904,332 | +€457,418 | +102.4% |
| Amounts receivable within one year | 40/41 | €1,787,936 | €2,005,668 | +€217,731 | +12.2% |
| Trade receivables | 40 | €718,836 | €935,468 | +€216,632 | +30.1% |
| Other amounts receivable | 41 | €1,069,100 | €1,070,200 | +€1,099 | +0.1% |
| Cash at bank and in hand | 54/58 | €694,724 | €501,391 | -€193,334 | -27.8% |
| Deferred charges and accrued income | 490/1 | €18,389 | €4,172 | -€14,217 | -77.3% |
| Total equity and liabilities | 10/49 | €3,010,195 | €3,518,451 | +€508,256 | +16.9% |
| Equity | 10/15 | €2,129,644 | €2,469,502 | +€339,858 | +16.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,067,644 | €2,407,502 | +€339,858 | +16.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €2,061,444 | €2,401,302 | +€339,858 | +16.5% |
| Provisions and deferred taxes | 16 | €48,000 | - | -€48,000 | |
| Provisions for liabilities and charges | 160/5 | €48,000 | - | -€48,000 | |
| Other liabilities and charges | 164/5 | €48,000 | - | -€48,000 | |
| Amounts payable | 17/49 | €832,551 | €1,048,949 | +€216,398 | +26.0% |
| Amounts payable within one year | 42/48 | €827,698 | €1,044,073 | +€216,375 | +26.1% |
| Trade debts | 44 | €584,603 | €828,369 | +€243,767 | +41.7% |
| Suppliers | 440/4 | €584,603 | €828,369 | +€243,767 | +41.7% |
| Taxes, remuneration and social security | 45 | €241,995 | €214,603 | -€27,392 | -11.3% |
| Taxes | 450/3 | €109,649 | €85,500 | -€24,149 | -22.0% |
| Remuneration and social security | 454/9 | €132,346 | €129,104 | -€3,242 | -2.4% |
| Other amounts payable | 47/48 | €1,100 | €1,100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,853 | €4,876 | +€23 | +0.5% |
| Non-recurring operating income | 76A | €17,527 | €5,000 | -€12,527 | -71.5% |
| Remuneration, social security and pensions | 62 | €840,471 | €949,521 | +€109,050 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,771 | €24,455 | +€4,685 | +23.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,383 | -€31,138 | -€47,521 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€48,000 | -€48,000 | |
| Other operating charges | 640/8 | €3,883 | €257 | -€3,627 | -93.4% |
| Non-recurring operating charges | 66A | €37,000 | €7,588 | -€29,412 | -79.5% |
| Gross operating margin | 9900 | €1,370,713 | €1,304,195 | -€66,519 | -4.9% |
| Operating profit (loss) | 9901 | €453,205 | €401,512 | -€51,693 | -11.4% |
| Financial income | 75/76B | €79,937 | €69,146 | -€10,791 | -13.5% |
| Recurring financial income | 75 | €79,937 | €69,146 | -€10,791 | -13.5% |
| Financial charges | 65/66B | €20,784 | €8,531 | -€12,253 | -59.0% |
| Recurring financial charges | 65 | €20,784 | €8,531 | -€12,253 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €512,358 | €462,127 | -€50,231 | -9.8% |
| Income taxes | 67/77 | €134,267 | €122,269 | -€11,998 | -8.9% |
| Profit (loss) for the period | 9904 | €378,092 | €339,858 | -€38,233 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €378,092 | €339,858 | -€38,233 | -10.1% |
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 8 October 2026 via checked.be.