STERISYS: 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.
STERISYS
Largest movements
- Cash +€764,202
up €764,202 (+37.5%), from €2.0m to €2.8m
mainly Accrued charges and deferred income (+€628,979) and Net result for the year (+€540,715)
- Receivables within one year +€331,287
up €331,287 (+14.9%), from €2.2m to €2.6m
of which Trade receivables: +€194,556
- Tangible fixed assets +€88,935
up €88,935 (+27.3%), from €325,844 to €414,779
of which Leasing and similar rights: +€74,332
- Accrued charges and deferred income +€628,979
up €628,979 (+21.0%), from €3.0m to €3.6m
- Profit (loss) carried forward +€540,715
up €540,715 (+74.3%), from €727,618 to €1.3m
- Trade debts +€142,039
up €142,039 (+15.6%), from €911,208 to €1.1m
- Gross operating margin +€587,286
up €587,286 (+32.7%), from €1.8m to €2.4m
- Staff costs +€230,223
up €230,223 (+18.9%), from €1.2m to €1.4m
- Taxes +€74,813
up €74,813 (+61.5%), from €121,620 to €196,433
- Depreciation +€45,392
up €45,392 (+38.9%), from €116,710 to €162,103
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,059,347 | €6,283,614 | +€1.2m | +24.2% |
| Fixed assets | 21/28 | €455,202 | €550,653 | +€95,451 | +21.0% |
| Intangible fixed assets | 21 | €125,108 | €131,624 | +€6,516 | +5.2% |
| Tangible fixed assets | 22/27 | €325,844 | €414,779 | +€88,935 | +27.3% |
| Plant, machinery and equipment | 23 | €70,732 | €62,622 | -€8,111 | -11.5% |
| Furniture and vehicles | 24 | €157,820 | €183,966 | +€26,146 | +16.6% |
| Leasing and similar rights | 25 | - | €74,332 | +€74,332 | |
| Other tangible fixed assets | 26 | €97,292 | €93,860 | -€3,432 | -3.5% |
| Financial fixed assets | 28 | €4,250 | €4,250 | = | 0.0% |
| Current assets | 29/58 | €4,604,145 | €5,732,961 | +€1.1m | +24.5% |
| Stocks and contracts in progress | 3 | €283,463 | €321,250 | +€37,787 | +13.3% |
| Stocks | 30/36 | €283,463 | €321,250 | +€37,787 | +13.3% |
| Amounts receivable within one year | 40/41 | €2,225,554 | €2,556,841 | +€331,287 | +14.9% |
| Trade receivables | 40 | €2,180,605 | €2,375,161 | +€194,556 | +8.9% |
| Other amounts receivable | 41 | €44,949 | €181,680 | +€136,731 | +304% |
| Cash at bank and in hand | 54/58 | €2,039,564 | €2,803,766 | +€764,202 | +37.5% |
| Deferred charges and accrued income | 490/1 | €55,564 | €51,104 | -€4,460 | -8.0% |
| Total equity and liabilities | 10/49 | €5,059,347 | €6,283,614 | +€1.2m | +24.2% |
| Equity | 10/15 | €782,618 | €1,323,334 | +€540,715 | +69.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €727,618 | €1,268,334 | +€540,715 | +74.3% |
| Amounts payable | 17/49 | €4,276,729 | €4,960,280 | +€683,551 | +16.0% |
| Amounts payable after more than one year | 17 | €53,333 | €47,687 | -€5,646 | -10.6% |
| Financial debts | 170/4 | €53,333 | €47,687 | -€5,646 | -10.6% |
| Amounts payable within one year | 42/48 | €1,234,266 | €1,294,484 | +€60,218 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €80,000 | €65,726 | -€14,274 | -17.8% |
| Trade debts | 44 | €911,208 | €1,053,247 | +€142,039 | +15.6% |
| Suppliers | 440/4 | €911,208 | €1,053,247 | +€142,039 | +15.6% |
| Taxes, remuneration and social security | 45 | €196,054 | €175,511 | -€20,544 | -10.5% |
| Taxes | 450/3 | €40,279 | €11,105 | -€29,174 | -72.4% |
| Remuneration and social security | 454/9 | €155,775 | €164,405 | +€8,631 | +5.5% |
| Other amounts payable | 47/48 | €47,004 | - | -€47,004 | |
| Accrued charges and deferred income | 492/3 | €2,989,130 | €3,618,109 | +€628,979 | +21.0% |
| Non-recurring operating income | 76A | - | €21,725 | +€21,725 | |
| Remuneration, social security and pensions | 62 | €1,218,172 | €1,448,395 | +€230,223 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,710 | €162,103 | +€45,392 | +38.9% |
| Other operating charges | 640/8 | €1,769 | €1,954 | +€184 | +10.4% |
| Non-recurring operating charges | 66A | €1,416 | €179 | -€1,237 | -87.4% |
| Gross operating margin | 9900 | €1,796,856 | €2,384,142 | +€587,286 | +32.7% |
| Operating profit (loss) | 9901 | €458,787 | €771,511 | +€312,724 | +68.2% |
| Financial income | 75/76B | €4,237 | €11,038 | +€6,802 | +161% |
| Recurring financial income | 75 | €4,237 | €11,038 | +€6,802 | +161% |
| Financial charges | 65/66B | €21,985 | €45,401 | +€23,416 | +107% |
| Recurring financial charges | 65 | €21,985 | €45,401 | +€23,416 | +107% |
| Profit (loss) for the period before taxes | 9903 | €441,039 | €737,148 | +€296,110 | +67.1% |
| Income taxes | 67/77 | €121,620 | €196,433 | +€74,813 | +61.5% |
| Profit (loss) for the period | 9904 | €319,419 | €540,715 | +€221,297 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €319,419 | €540,715 | +€221,297 | +69.3% |
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 20 October 2026 via checked.be.