CEBIODI: 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.
What changed
CEBIODI
NACE 86.910, Medical imaging and medical laboratories
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€51,800
2024 · €82,037-€30,237
Equity
€925,253
2024 · €873,452+€51,801
Cash
€423,400
2024 · €644,229-€220,829
Balance sheet total
€4.3m
2024 · €4.4m-€92,929
Largest movements
Assets
- Cash -€220,829
down €220,829 (-34.3%), from €644,229 to €423,400
mainly Receivables within one year (-€210,953) and Debts within one year (-€112,744)
- Receivables within one year +€210,953
up €210,953 (+6.8%), from €3.1m to €3.3m
of which Trade receivables: +€211,712
- Tangible fixed assets -€93,306
down €93,306 (-54.0%), from €172,709 to €79,403
of which Plant, machinery and equipment: -€78,075
Equity and liabilities
- Debts within one year -€112,744
down €112,744 (-3.2%), from €3.5m to €3.4m
- Reserves +€51,801
up €51,801 (+5.9%), from €873,452 to €925,253
Income statement
- Turnover +€201,772
up €201,772 (+1.5%), from €13.4m to €13.6m
- Goods and materials +€165,696
up €165,696 (+5.9%), from €2.8m to €3.0m
of which Purchases: +€3.0m
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.
Result 2024
€82,037
Turnover
+€201,772
Other operating income
+€30,354
Goods and materials
-€165,696
Services and other goods
-€43,422
Staff costs
-€76,360
Depreciation
+€89,067
Other operating charges
-€54,845
Other operating items
-€12,982
Financial income
+€1,089
Financial charges
+€661
Taxes
+€125
Result 2025
€51,800
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€244,318
Investment
+€23,488
Financing
+€0
Cash 2024
€644,229
From operations (derived)
-€244,318
Net result for the year
+€51,800
Depreciation
+€81,312
Stocks and contracts
-€21,752
Receivables within one year
-€210,953
Deferred charges and accrued income
+€6
Provisions
-€30,666
Debts within one year
-€112,744
Accrued charges and deferred income
-€1,320
Investment (derived)
+€23,488
Investment in fixed assets (net)
+€23,488
Financing
+€0
Contributions, distributions and other
+€0
Cash 2025
€423,400
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,409,327 | €4,316,398 | -€92,929 | -2.1% |
| Fixed assets | 21/28 | €185,276 | €80,476 | -€104,800 | -56.6% |
| Intangible fixed assets | 21 | €1,663 | €674 | -€989 | -59.4% |
| Tangible fixed assets | 22/27 | €172,709 | €79,403 | -€93,306 | -54.0% |
| Plant, machinery and equipment | 23 | €147,601 | €69,526 | -€78,075 | -52.9% |
| Furniture and vehicles | 24 | €12,657 | €4,335 | -€8,322 | -65.8% |
| Leasing and similar rights | 25 | €4,401 | €3,214 | -€1,187 | -27.0% |
| Other tangible fixed assets | 26 | €8,050 | €2,329 | -€5,721 | -71.1% |
| Financial fixed assets | 28 | €10,904 | €398 | -€10,506 | -96.3% |
| Other financial fixed assets | 284/8 | €10,904 | €398 | -€10,506 | -96.3% |
| Amounts receivable and cash guarantees | 285/8 | €10,904 | €398 | -€10,506 | -96.3% |
| Current assets | 29/58 | €4,224,051 | €4,235,922 | +€11,871 | +0.3% |
| Stocks and contracts in progress | 3 | €444,025 | €465,777 | +€21,752 | +4.9% |
| Stocks | 30/36 | €444,025 | €465,777 | +€21,752 | +4.9% |
| Raw materials and consumables | 30/31 | €444,025 | €465,777 | +€21,752 | +4.9% |
| Amounts receivable within one year | 40/41 | €3,106,120 | €3,317,073 | +€210,953 | +6.8% |
| Trade receivables | 40 | €3,105,361 | €3,317,073 | +€211,712 | +6.8% |
| Other amounts receivable | 41 | €759 | - | -€759 | |
| Cash at bank and in hand | 54/58 | €644,229 | €423,400 | -€220,829 | -34.3% |
| Deferred charges and accrued income | 490/1 | €29,677 | €29,671 | -€6 | 0.0% |
| Total equity and liabilities | 10/49 | €4,409,327 | €4,316,398 | -€92,929 | -2.1% |
| Equity | 10/15 | €873,452 | €925,253 | +€51,801 | +5.9% |
| Reserves | 13 | €873,452 | €925,253 | +€51,801 | +5.9% |
| Provisions and deferred taxes | 16 | €30,666 | - | -€30,666 | |
| Provisions for liabilities and charges | 160/5 | €30,666 | - | -€30,666 | |
| Other liabilities and charges | 164/5 | €30,666 | - | -€30,666 | |
| Amounts payable | 17/49 | €3,505,209 | €3,391,145 | -€114,064 | -3.3% |
| Amounts payable within one year | 42/48 | €3,503,889 | €3,391,145 | -€112,744 | -3.2% |
| Trade debts | 44 | €2,493,282 | €2,492,275 | -€1,007 | 0.0% |
| Suppliers | 440/4 | €2,493,282 | €2,492,275 | -€1,007 | 0.0% |
| Taxes, remuneration and social security | 45 | €651,802 | €898,870 | +€247,068 | +37.9% |
| Taxes | 450/3 | €86,955 | €149,404 | +€62,449 | +71.8% |
| Remuneration and social security | 454/9 | €564,847 | €749,466 | +€184,619 | +32.7% |
| Accrued charges and deferred income | 492/3 | €1,320 | - | -€1,320 | |
| Operating income | 70/76A | €13,906,376 | €14,138,502 | +€232,126 | +1.7% |
| Turnover | 70 | €13,376,405 | €13,578,177 | +€201,772 | +1.5% |
| Other operating income | 74 | €529,971 | €560,325 | +€30,354 | +5.7% |
| Operating charges | 60/66A | €13,809,177 | €14,073,415 | +€264,238 | +1.9% |
| Goods for resale, raw materials and consumables | 60 | €2,787,347 | €2,953,043 | +€165,696 | +5.9% |
| Purchases | 600/8 | - | €2,974,796 | +€3.0m | |
| Change in stocks: decrease (increase) | 609 | -€99,329 | -€21,753 | +€77,576 | +78.1% |
| Services and other goods | 61 | €5,382,572 | €5,425,994 | +€43,422 | +0.8% |
| Remuneration, social security and pensions | 62 | €5,385,543 | €5,461,903 | +€76,360 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,379 | €81,312 | -€89,067 | -52.3% |
| Other operating charges | 640/8 | €83,336 | €138,181 | +€54,845 | +65.8% |
| Non-recurring operating charges | 66A | - | €43,649 | +€43,649 | |
| Operating profit (loss) | 9901 | €97,199 | €65,087 | -€32,112 | -33.0% |
| Financial income | 75/76B | - | €1,089 | +€1,089 | |
| Recurring financial income | 75 | - | €1,089 | +€1,089 | |
| Other financial income | 752/9 | - | €1,089 | +€1,089 | |
| Financial charges | 65/66B | €14,382 | €13,721 | -€661 | -4.6% |
| Recurring financial charges | 65 | €14,382 | €13,721 | -€661 | -4.6% |
| Debt charges | 650 | €681 | €107 | -€574 | -84.3% |
| Other financial charges | 652/9 | €13,701 | €13,614 | -€87 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €82,817 | €52,455 | -€30,362 | -36.7% |
| Income taxes | 67/77 | €780 | €655 | -€125 | -16.0% |
| Taxes | 670/3 | €780 | €655 | -€125 | -16.0% |
| Profit (loss) for the period | 9904 | €82,037 | €51,800 | -€30,237 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,037 | €51,800 | -€30,237 | -36.9% |
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 15 October 2026 via checked.be.