STERIS: 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.
What changed
STERIS
NACE 46.460, Wholesale of pharmaceutical and medical goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€504,676
2024 · €264,328+€240,348
Equity
€1.5m
2024 · €1.0m+€504,676
Cash
€4.2m
2024 · €2.0m+€2.2m
Balance sheet total
€13.2m
2024 · €12.1m+€1.1m
Largest movements
Assets
- Cash +€2.2m
up €2.2m (+110.9%), from €2.0m to €4.2m
mainly Receivables within one year (+€1.1m) and Trade debts (+€657,310)
- Receivables within one year -€1.1m
down €1.1m (-10.6%), from €10.0m to €8.9m
of which Trade receivables: -€805,346
Equity and liabilities
- Trade debts +€657,310
up €657,310 (+12.1%), from €5.4m to €6.1m
- Profit (loss) carried forward +€504,676
up €504,676 (+74.6%), from €676,595 to €1.2m
- Tax, wage and social debts -€227,024
down €227,024 (-23.9%), from €950,282 to €723,258
of which Taxes: -€188,682
Income statement
- Write-downs -€711,984
down €711,984, from €228,006 to -€483,977
- Other operating income +€685,327
up €685,327 (+52.9%), from €1.3m to €2.0m
- Staff costs +€477,310
up €477,310 (+26.9%), from €1.8m to €2.3m
- Services and other goods +€243,110
up €243,110 (+34.4%), from €706,693 to €949,802
- Turnover -€164,480
down €164,480 (-1.2%), from €14.2m to €14.1m
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
€264,328
Turnover
-€164,480
Other operating income
+€685,327
Goods and materials
-€124,454
Services and other goods
-€243,110
Staff costs
-€477,310
Depreciation
+€2,045
Write-downs
+€711,984
Other operating charges
+€392
Other operating items
-€76,544
Financial income
+€1,107
Financial charges
+€8,630
Taxes
-€83,240
Result 2025
€504,676
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.
From operations
+€2.2m
Investment
€0
Financing
€0
Cash 2024
€2.0m
From operations (derived)
+€2.2m
Net result for the year
+€504,676
Depreciation
+€8,635
Stocks and contracts
+€34,374
Receivables within one year
+€1.1m
Deferred charges and accrued income
+€8,544
Trade debts
+€657,310
Tax, wage and social debts
-€227,024
Advances received
+€114,954
Accrued charges and deferred income
+€72,539
Cash 2025
€4.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,081,545 | €13,204,000 | +€1.1m | +9.3% |
| Fixed assets | 21/28 | €26,675 | €18,039 | -€8,635 | -32.4% |
| Tangible fixed assets | 22/27 | €21,575 | €12,939 | -€8,635 | -40.0% |
| Plant, machinery and equipment | 23 | €21,575 | €11,675 | -€9,900 | -45.9% |
| Furniture and vehicles | 24 | - | €1,265 | +€1,265 | |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Other financial fixed assets | 284/8 | €5,100 | €5,100 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €12,054,870 | €13,185,960 | +€1.1m | +9.4% |
| Stocks and contracts in progress | 3 | €52,812 | €18,438 | -€34,374 | -65.1% |
| Stocks | 30/36 | €52,812 | €18,438 | -€34,374 | -65.1% |
| Goods purchased for resale | 34 | €52,812 | €18,438 | -€34,374 | -65.1% |
| Amounts receivable within one year | 40/41 | €9,980,963 | €8,924,050 | -€1.1m | -10.6% |
| Trade receivables | 40 | €9,726,497 | €8,921,150 | -€805,346 | -8.3% |
| Other amounts receivable | 41 | €254,466 | €2,900 | -€251,566 | -98.9% |
| Cash at bank and in hand | 54/58 | €2,012,551 | €4,243,472 | +€2.2m | +110.9% |
| Deferred charges and accrued income | 490/1 | €8,544 | - | -€8,544 | |
| Total equity and liabilities | 10/49 | €12,081,545 | €13,204,000 | +€1.1m | +9.3% |
| Equity | 10/15 | €1,010,632 | €1,515,308 | +€504,676 | +49.9% |
| Contributions | 10/11 | €303,670 | €303,670 | = | 0.0% |
| Capital | 10 | €303,670 | €303,670 | = | 0.0% |
| Issued capital | 100 | €303,670 | €303,670 | = | 0.0% |
| Reserves | 13 | €30,367 | €30,367 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,367 | €30,367 | = | 0.0% |
| Legal reserve | 130 | €30,367 | €30,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | €676,595 | €1,181,271 | +€504,676 | +74.6% |
| Amounts payable | 17/49 | €11,070,913 | €11,688,692 | +€617,779 | +5.6% |
| Amounts payable within one year | 42/48 | €10,759,777 | €11,305,017 | +€545,240 | +5.1% |
| Trade debts | 44 | €5,433,920 | €6,091,229 | +€657,310 | +12.1% |
| Suppliers | 440/4 | €5,433,920 | €6,091,229 | +€657,310 | +12.1% |
| Advances received on contracts in progress | 46 | €4,373,516 | €4,488,471 | +€114,954 | +2.6% |
| Taxes, remuneration and social security | 45 | €950,282 | €723,258 | -€227,024 | -23.9% |
| Taxes | 450/3 | €478,767 | €290,085 | -€188,682 | -39.4% |
| Remuneration and social security | 454/9 | €471,514 | €433,173 | -€38,342 | -8.1% |
| Other amounts payable | 47/48 | €2,059 | €2,059 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €311,136 | €383,675 | +€72,539 | +23.3% |
| Operating income | 70/76A | €15,540,454 | €16,062,258 | +€521,804 | +3.4% |
| Turnover | 70 | €14,244,438 | €14,079,958 | -€164,480 | -1.2% |
| Other operating income | 74 | €1,296,016 | €1,981,343 | +€685,327 | +52.9% |
| Non-recurring operating income | 76A | €0 | €957 | +€957 | +683514.3% |
| Operating charges | 60/66A | €15,144,940 | €15,352,893 | +€207,954 | +1.4% |
| Goods for resale, raw materials and consumables | 60 | €12,405,252 | €12,529,705 | +€124,454 | +1.0% |
| Purchases | 600/8 | €12,406,669 | €11,972,972 | -€433,697 | -3.5% |
| Change in stocks: decrease (increase) | 609 | -€1,417 | €556,733 | +€558,151 | |
| Services and other goods | 61 | €706,693 | €949,802 | +€243,110 | +34.4% |
| Remuneration, social security and pensions | 62 | €1,775,852 | €2,253,162 | +€477,310 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,680 | €8,635 | -€2,045 | -19.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €228,006 | -€483,977 | -€711,984 | |
| Other operating charges | 640/8 | €510 | €118 | -€392 | -76.9% |
| Non-recurring operating charges | 66A | €17,947 | €95,447 | +€77,501 | +431.8% |
| Operating profit (loss) | 9901 | €395,514 | €709,365 | +€313,851 | +79.4% |
| Financial income | 75/76B | - | €1,107 | +€1,107 | |
| Recurring financial income | 75 | - | €1,107 | +€1,107 | |
| Other financial income | 752/9 | - | €1,107 | +€1,107 | |
| Financial charges | 65/66B | €11,952 | €3,322 | -€8,630 | -72.2% |
| Recurring financial charges | 65 | €11,952 | €3,322 | -€8,630 | -72.2% |
| Other financial charges | 652/9 | €11,952 | €3,322 | -€8,630 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €383,562 | €707,150 | +€323,588 | +84.4% |
| Income taxes | 67/77 | €119,234 | €202,474 | +€83,240 | +69.8% |
| Taxes | 670/3 | €119,234 | €209,781 | +€90,547 | +75.9% |
| Tax adjustments and reversals of tax provisions | 77 | - | €7,306 | +€7,306 | |
| Profit (loss) for the period | 9904 | €264,328 | €504,676 | +€240,348 | +90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €264,328 | €504,676 | +€240,348 | +90.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.