Administrative tax higher than the bill?

I received a bill for blood work done a few weeks ago. The individual tests only amount to 16 Francs. However another line on the bill is "administrative tax" and it is 24 Francs.

How can the "tax" cost more than 100% of the actual services provided?

Or is this a simple case of the lab doesn't make any money on 16 Francs so they get to charge at least 24?

I looked back to a bill from last year when there were many more tests, and the "administrative tax" is there too. At the time I didn't even notice it since the list of tests was rather long.

It might include the cost of taking the blood? Everything they use are single use, so we’re paying for what just ends up in the rubbish and probably the cost of destroying it.

I find it a little ironic about the medical profession’s paranoia over blood, while period products are disposed of without any palaver. (Other than; please don’t flush).

Sorry, I should have been more clear. The doctor's office took the blood and charged for the venipuncture and materials. This bill is only the lab, which processed the blood.

This was in the news recently too (high costs for tests here compared to elsewhere):

https://www.swissinfo.ch/eng/price-w...broad/47318090

The basic admin fee should be pretty much the same no matter how many tests were done. Opening your dossier and adding results, printing out, putting into the envelope and posting (or emailing) all happen no matter if it's for one result or ten.