Foodchain ID Testing solutions: 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
Foodchain ID Testing solutions
NACE 72.109, Other research and development on natural sciences
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€550,076
2024 · -€240,518-€309,558
Equity
-€190,791
2024 · €363,501-€554,292
Cash
€73,245
2024 · €106,034-€32,789
Balance sheet total
€3.3m
2024 · €3.2m+€117,229
Largest movements
Assets
- Receivables within one year +€299,911
up €299,911 (+41.3%), from €726,014 to €1.0m
of which Trade receivables: +€299,911
- Financial fixed assets -€202,426
down €202,426 (-13.7%), from €1.5m to €1.3m
of which Affiliated companies: -€202,426
Equity and liabilities
- Trade debts +€704,839
up €704,839 (+34.7%), from €2.0m to €2.7m
- Profit (loss) carried forward -€550,076
down €550,076 (-76.3%), from -€721,179 to -€1.3m
- Other debts -€83,189
down €83,189 (-19.8%), from €419,353 to €336,164
Income statement
- Services and other goods +€703,580
up €703,580 (+34.2%), from €2.1m to €2.8m
- Turnover +€635,441
up €635,441 (+17.5%), from €3.6m to €4.3m
- Goods and materials +€139,480
up €139,480 (+27.5%), from €508,101 to €647,581
of which Purchases: +€137,591
- Staff costs +€105,912
up €105,912 (+9.2%), from €1.1m to €1.3m
- Other operating income +€45,356
up €45,356 (+117%), from €38,927 to €84,283
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
-€240,518
Turnover
+€635,441
Other operating income
+€45,356
Goods and materials
-€139,480
Services and other goods
-€703,580
Staff costs
-€105,912
Depreciation
-€6,770
Write-downs
-€24,777
Other operating charges
-€1,302
Other operating items
-€11,898
Financial income
+€4,986
Financial charges
-€1,622
Result 2025
-€550,076
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
-€43,252
Investment
-€15,159
Financing
+€25,622
Cash 2024
€106,034
From operations (derived)
-€43,252
Net result for the year
-€550,076
Depreciation
+€184,785
Stocks and contracts
-€6,594
Receivables within one year
-€299,911
Deferred charges and accrued income
-€13,139
Trade debts
+€704,839
Tax, wage and social debts
+€20,033
Other debts
-€83,189
Investment (derived)
-€15,159
Investment in fixed assets (net)
-€15,159
Financing
+€25,622
Debts after one year
+€18,081
Current portion of long-term debt
+€11,757
Contributions, distributions and other
-€4,216
Cash 2025
€73,245
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,228,817 | €3,346,046 | +€117,229 | +3.6% |
| Fixed assets | 21/28 | €2,304,790 | €2,135,164 | -€169,626 | -7.4% |
| Intangible fixed assets | 21 | €358,463 | €381,831 | +€23,368 | +6.5% |
| Tangible fixed assets | 22/27 | €468,121 | €477,553 | +€9,432 | +2.0% |
| Land and buildings | 22 | €242,636 | €265,376 | +€22,740 | +9.4% |
| Plant, machinery and equipment | 23 | €130,034 | €135,533 | +€5,499 | +4.2% |
| Furniture and vehicles | 24 | €95,451 | €76,644 | -€18,807 | -19.7% |
| Financial fixed assets | 28 | €1,478,206 | €1,275,780 | -€202,426 | -13.7% |
| Affiliated companies | 280/1 | €1,468,141 | €1,265,715 | -€202,426 | -13.8% |
| Participating interests | 280 | €62,487 | €62,487 | = | 0.0% |
| Amounts receivable | 281 | €1,405,654 | €1,203,228 | -€202,426 | -14.4% |
| Other financial fixed assets | 284/8 | €10,065 | €10,065 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €10,065 | €10,065 | = | 0.0% |
| Current assets | 29/58 | €924,027 | €1,210,882 | +€286,855 | +31.0% |
| Stocks and contracts in progress | 3 | €78,854 | €85,448 | +€6,594 | +8.4% |
| Stocks | 30/36 | €78,854 | €85,448 | +€6,594 | +8.4% |
| Goods purchased for resale | 34 | €78,854 | €85,448 | +€6,594 | +8.4% |
| Amounts receivable within one year | 40/41 | €726,014 | €1,025,925 | +€299,911 | +41.3% |
| Trade receivables | 40 | €724,175 | €1,024,086 | +€299,911 | +41.4% |
| Other amounts receivable | 41 | €1,839 | €1,839 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €106,034 | €73,245 | -€32,789 | -30.9% |
| Deferred charges and accrued income | 490/1 | €13,125 | €26,264 | +€13,139 | +100% |
| Total equity and liabilities | 10/49 | €3,228,817 | €3,346,046 | +€117,229 | +3.6% |
| Equity | 10/15 | €363,501 | -€190,791 | -€554,292 | |
| Contributions | 10/11 | €958,000 | €958,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Contributions outside capital | 11 | €658,000 | €658,000 | = | 0.0% |
| Share premium | 1100/10 | €658,000 | €658,000 | = | 0.0% |
| Reserves | 13 | €104,397 | €104,397 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53,592 | €53,592 | = | 0.0% |
| Legal reserve | 130 | €53,592 | €53,592 | = | 0.0% |
| Distributable reserves | 133 | €50,805 | €50,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€721,179 | -€1,271,255 | -€550,076 | -76.3% |
| Investment grants | 15 | €22,283 | €18,067 | -€4,216 | -18.9% |
| Amounts payable | 17/49 | €2,865,316 | €3,536,837 | +€671,521 | +23.4% |
| Amounts payable after more than one year | 17 | €41,118 | €59,199 | +€18,081 | +44.0% |
| Financial debts | 170/4 | €41,118 | €59,199 | +€18,081 | +44.0% |
| Credit institutions | 173 | €41,118 | €59,199 | +€18,081 | +44.0% |
| Amounts payable within one year | 42/48 | €2,774,148 | €3,427,588 | +€653,440 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €41,968 | €53,725 | +€11,757 | +28.0% |
| Trade debts | 44 | €2,029,394 | €2,734,233 | +€704,839 | +34.7% |
| Suppliers | 440/4 | €2,029,394 | €2,734,233 | +€704,839 | +34.7% |
| Taxes, remuneration and social security | 45 | €283,433 | €303,466 | +€20,033 | +7.1% |
| Taxes | 450/3 | €88,244 | €64,821 | -€23,423 | -26.5% |
| Remuneration and social security | 454/9 | €195,189 | €238,645 | +€43,456 | +22.3% |
| Other amounts payable | 47/48 | €419,353 | €336,164 | -€83,189 | -19.8% |
| Accrued charges and deferred income | 492/3 | €50,050 | €50,050 | = | 0.0% |
| Operating income | 70/76A | €3,673,093 | €4,345,370 | +€672,277 | +18.3% |
| Turnover | 70 | €3,625,584 | €4,261,025 | +€635,441 | +17.5% |
| Other operating income | 74 | €38,927 | €84,283 | +€45,356 | +117% |
| Non-recurring operating income | 76A | €8,582 | €62 | -€8,520 | -99.3% |
| Operating charges | 60/66A | €3,896,423 | €4,881,622 | +€985,199 | +25.3% |
| Goods for resale, raw materials and consumables | 60 | €508,101 | €647,581 | +€139,480 | +27.5% |
| Purchases | 600/8 | €516,662 | €654,253 | +€137,591 | +26.6% |
| Change in stocks: decrease (increase) | 609 | -€8,561 | -€6,672 | +€1,889 | +22.1% |
| Services and other goods | 61 | €2,058,888 | €2,762,468 | +€703,580 | +34.2% |
| Remuneration, social security and pensions | 62 | €1,147,934 | €1,253,846 | +€105,912 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178,015 | €184,785 | +€6,770 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,384 | €13,393 | +€24,777 | |
| Other operating charges | 640/8 | €14,869 | €16,171 | +€1,302 | +8.8% |
| Non-recurring operating charges | 66A | - | €3,378 | +€3,378 | |
| Operating profit (loss) | 9901 | -€223,330 | -€536,252 | -€312,922 | -140% |
| Financial income | 75/76B | €10 | €4,996 | +€4,986 | +49,860% |
| Recurring financial income | 75 | €10 | €4,996 | +€4,986 | +49,860% |
| Other financial income | 752/9 | €10 | €4,996 | +€4,986 | +49,860% |
| Financial charges | 65/66B | €17,198 | €18,820 | +€1,622 | +9.4% |
| Recurring financial charges | 65 | €17,198 | €18,820 | +€1,622 | +9.4% |
| Debt charges | 650 | €15,538 | €17,217 | +€1,679 | +10.8% |
| Other financial charges | 652/9 | €1,660 | €1,603 | -€57 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€240,518 | -€550,076 | -€309,558 | -129% |
| Profit (loss) for the period | 9904 | -€240,518 | -€550,076 | -€309,558 | -129% |
| Profit (loss) for the period to be appropriated | 9905 | -€240,518 | -€550,076 | -€309,558 | -129% |
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 22 October 2026 via checked.be.