IMMUNODIAGNOSTIC SYSTEMS: 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
IMMUNODIAGNOSTIC SYSTEMS
NACE 73.200, Market research and public opinion polling
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€577,381
31-12-2024 · €444,002+€133,379
Equity
€7.4m
31-12-2024 · €6.8m+€576,265
Cash
€474,595
31-12-2024 · €365,810+€108,785
Balance sheet total
€10.7m
31-12-2024 · €9.7m+€1.0m
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+34.7%), from €3.5m to €4.7m
of which Other amounts receivable: +€1.2m
- Stocks and contracts -€357,587
down €357,587 (-7.2%), from €5.0m to €4.6m
- Cash +€108,785
up €108,785 (+29.7%), from €365,810 to €474,595
mainly Net result for the year (+€577,381) and Trade debts (+€452,389)
Equity and liabilities
- Profit (loss) carried forward +€577,381
up €577,381 (+33.3%), from €1.7m to €2.3m
- Trade debts +€452,389
up €452,389 (+23.9%), from €1.9m to €2.3m
Income statement
- Turnover +€1.2m
up €1.2m (+10.6%), from €11.6m to €12.8m
- Write-downs +€788,021
up €788,021, from -€753,207 to €34,814
- Goods and materials +€663,157
up €663,157 (+13.7%), from €4.8m to €5.5m
of which Purchases: +€665,112
- Other operating income -€152,823
down €152,823 (-16.5%), from €927,913 to €775,091
- Staff costs +€146,977
up €146,977 (+3.1%), from €4.7m to €4.8m
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024
€444,002
Turnover
+€1.2m
Other operating income
-€152,823
Goods and materials
-€663,157
Services and other goods
-€90,976
Staff costs
-€146,977
Depreciation
+€82,740
Write-downs
-€788,021
Other operating charges
-€2,266
Other operating items
+€706,136
Financial income
+€19,406
Financial charges
+€2,595
Taxes
-€62,011
Result 31-12-2025
€577,381
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€330,164
Investment
-€220,263
Financing
-€1,116
Cash 31-12-2024
€365,810
From operations (derived)
+€330,164
Net result for the year
+€577,381
Depreciation
+€156,401
Stocks and contracts
+€357,587
Receivables within one year
-€1.2m
Smaller working-capital items
+€1,997
Trade debts
+€452,389
Investment (derived)
-€220,263
Investment in fixed assets (net)
-€220,263
Financing
-€1,116
Contributions, distributions and other
-€1,116
Cash 31-12-2025
€474,595
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,660,768 | €10,692,252 | +€1.0m | +10.7% |
| Fixed assets | 21/28 | €792,024 | €855,886 | +€63,862 | +8.1% |
| Intangible fixed assets | 21 | €22,351 | €14,901 | -€7,451 | -33.3% |
| Tangible fixed assets | 22/27 | €769,673 | €840,985 | +€71,312 | +9.3% |
| Land and buildings | 22 | €269,381 | €251,967 | -€17,414 | -6.5% |
| Plant, machinery and equipment | 23 | €180,410 | €247,957 | +€67,547 | +37.4% |
| Furniture and vehicles | 24 | €126,256 | €193,312 | +€67,056 | +53.1% |
| Assets under construction and advance payments | 27 | €193,625 | €147,748 | -€45,877 | -23.7% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Affiliated companies | 280/1 | €0 | €0 | = | |
| Amounts receivable | 281 | €0 | €0 | = | |
| Other financial fixed assets | 284/8 | €0 | €0 | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | €0 | = | |
| Current assets | 29/58 | €8,868,743 | €9,836,366 | +€967,623 | +10.9% |
| Stocks and contracts in progress | 3 | €4,970,941 | €4,613,354 | -€357,587 | -7.2% |
| Stocks | 30/36 | €4,970,941 | €4,613,354 | -€357,587 | -7.2% |
| Raw materials and consumables | 30/31 | €1,723,402 | €1,133,407 | -€589,996 | -34.2% |
| Work in progress | 32 | €1,843,473 | €2,371,349 | +€527,876 | +28.6% |
| Finished goods | 33 | €1,404,066 | €1,108,598 | -€295,468 | -21.0% |
| Amounts receivable within one year | 40/41 | €3,505,760 | €4,721,352 | +€1.2m | +34.7% |
| Trade receivables | 40 | €69,687 | €57,096 | -€12,591 | -18.1% |
| Other amounts receivable | 41 | €3,436,074 | €4,664,257 | +€1.2m | +35.7% |
| Cash at bank and in hand | 54/58 | €365,810 | €474,595 | +€108,785 | +29.7% |
| Deferred charges and accrued income | 490/1 | €26,232 | €27,065 | +€834 | +3.2% |
| Total equity and liabilities | 10/49 | €9,660,768 | €10,692,252 | +€1.0m | +10.7% |
| Equity | 10/15 | €6,802,111 | €7,378,376 | +€576,265 | +8.5% |
| Contributions | 10/11 | €4,497,677 | €4,497,677 | = | 0.0% |
| Capital | 10 | €4,497,677 | €4,497,677 | = | 0.0% |
| Issued capital | 100 | €4,497,677 | €4,497,677 | = | 0.0% |
| Reserves | 13 | €560,973 | €560,973 | = | 0.0% |
| Non-distributable reserves | 130/1 | €523,888 | €523,888 | = | 0.0% |
| Legal reserve | 130 | €523,888 | €523,888 | = | 0.0% |
| Distributable reserves | 133 | €37,084 | €37,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,734,227 | €2,311,608 | +€577,381 | +33.3% |
| Investment grants | 15 | €9,234 | €8,118 | -€1,116 | -12.1% |
| Amounts payable | 17/49 | €2,858,657 | €3,313,877 | +€455,220 | +15.9% |
| Amounts payable within one year | 42/48 | €2,858,657 | €3,313,877 | +€455,220 | +15.9% |
| Trade debts | 44 | €1,895,774 | €2,348,163 | +€452,389 | +23.9% |
| Suppliers | 440/4 | €1,895,774 | €2,348,163 | +€452,389 | +23.9% |
| Taxes, remuneration and social security | 45 | €962,877 | €965,709 | +€2,831 | +0.3% |
| Taxes | 450/3 | €59,184 | €390,116 | +€330,932 | +559% |
| Remuneration and social security | 454/9 | €903,693 | €575,593 | -€328,101 | -36.3% |
| Other amounts payable | 47/48 | €5 | €5 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €11,424,899 | €13,206,943 | +€1.8m | +15.6% |
| Turnover | 70 | €11,603,324 | €12,832,055 | +€1.2m | +10.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€1,106,339 | -€400,203 | +€706,136 | +63.8% |
| Other operating income | 74 | €927,913 | €775,091 | -€152,823 | -16.5% |
| Operating charges | 60/66A | €10,868,932 | €12,477,588 | +€1.6m | +14.8% |
| Goods for resale, raw materials and consumables | 60 | €4,846,767 | €5,509,924 | +€663,157 | +13.7% |
| Purchases | 600/8 | €4,284,873 | €4,949,985 | +€665,112 | +15.5% |
| Change in stocks: decrease (increase) | 609 | €561,895 | €559,939 | -€1,955 | -0.3% |
| Services and other goods | 61 | €1,802,674 | €1,893,650 | +€90,976 | +5.0% |
| Remuneration, social security and pensions | 62 | €4,676,653 | €4,823,630 | +€146,977 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239,141 | €156,401 | -€82,740 | -34.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€753,207 | €34,814 | +€788,021 | |
| Other operating charges | 640/8 | €56,904 | €59,169 | +€2,266 | +4.0% |
| Operating profit (loss) | 9901 | €555,967 | €729,355 | +€173,388 | +31.2% |
| Financial income | 75/76B | €128,605 | €148,012 | +€19,406 | +15.1% |
| Recurring financial income | 75 | €128,605 | €148,012 | +€19,406 | +15.1% |
| Income from financial fixed assets | 750 | €62,606 | €119,898 | +€57,293 | +91.5% |
| Other financial income | 752/9 | €66,000 | €28,113 | -€37,886 | -57.4% |
| Financial charges | 65/66B | €29,838 | €27,242 | -€2,595 | -8.7% |
| Recurring financial charges | 65 | €29,838 | €27,242 | -€2,595 | -8.7% |
| Debt charges | 650 | €2,744 | €2,868 | +€123 | +4.5% |
| Other financial charges | 652/9 | €27,093 | €24,375 | -€2,719 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €654,735 | €850,124 | +€195,389 | +29.8% |
| Income taxes | 67/77 | €210,733 | €272,743 | +€62,011 | +29.4% |
| Taxes | 670/3 | €210,733 | €272,743 | +€62,011 | +29.4% |
| Profit (loss) for the period | 9904 | €444,002 | €577,381 | +€133,379 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €444,002 | €577,381 | +€133,379 | +30.0% |
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 28 October 2026 via checked.be.