BanChiMed: 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.
BanChiMed
Largest movements
- Deferred charges and accrued income +€31,797
up €31,797 (+28.7%), from €110,724 to €142,521
- Cash +€16,140
up €16,140 (+34.8%), from €46,350 to €62,490
mainly Other debts (+€188,461) and Net result for the year (+€118,882)
- Tangible fixed assets -€12,228
down €12,228 (-24.6%), from €49,695 to €37,467
- Receivables within one year +€10,166
up €10,166 (+576%), from €1,764 to €11,930
- Other debts +€188,461
up €188,461 (+4,399%), from €4,285 to €192,745
- Reserves -€120,961
no longer reported in 2025 (was €120,961)
- Debts after one year -€12,722
down €12,722 (-34.0%), from €37,469 to €24,747
- Tax, wage and social debts -€6,616
down €6,616 (-35.7%), from €18,538 to €11,922
of which Remuneration and social security: -€3,600
- Gross operating margin +€21,883
up €21,883 (+13.8%), from €158,853 to €180,736
- Taxes +€5,033
up €5,033 (+14.4%), from €34,887 to €39,920
- Financial charges +€2,889
up €2,889 (+58.7%), from €4,925 to €7,814
of which Financial charges: +€2,665
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 | €208,562 | €254,538 | +€45,976 | +22.0% |
| Fixed assets | 21/28 | €49,725 | €37,597 | -€12,128 | -24.4% |
| Tangible fixed assets | 22/27 | €49,695 | €37,467 | -€12,228 | -24.6% |
| Furniture and vehicles | 24 | €49,695 | €37,467 | -€12,228 | -24.6% |
| Financial fixed assets | 28 | €30 | €130 | +€100 | +333% |
| Current assets | 29/58 | €158,837 | €216,941 | +€58,104 | +36.6% |
| Amounts receivable within one year | 40/41 | €1,764 | €11,930 | +€10,166 | +576% |
| Trade receivables | 40 | €1,764 | €11,930 | +€10,166 | +576% |
| Cash at bank and in hand | 54/58 | €46,350 | €62,490 | +€16,140 | +34.8% |
| Deferred charges and accrued income | 490/1 | €110,724 | €142,521 | +€31,797 | +28.7% |
| Total equity and liabilities | 10/49 | €208,562 | €254,538 | +€45,976 | +22.0% |
| Equity | 10/15 | €123,461 | €2,500 | -€120,961 | -98.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €120,961 | - | -€120,961 | |
| Distributable reserves | 133 | €120,961 | - | -€120,961 | |
| Amounts payable | 17/49 | €85,101 | €252,038 | +€166,937 | +196% |
| Amounts payable after more than one year | 17 | €37,469 | €24,747 | -€12,722 | -34.0% |
| Financial debts | 170/4 | €37,469 | €24,747 | -€12,722 | -34.0% |
| Amounts payable within one year | 42/48 | €47,281 | €227,291 | +€180,011 | +381% |
| Current portion of amounts payable after more than one year | 42 | €19,826 | €20,349 | +€523 | +2.6% |
| Trade debts | 44 | €4,632 | €2,275 | -€2,357 | -50.9% |
| Suppliers | 440/4 | €4,632 | €2,275 | -€2,357 | -50.9% |
| Taxes, remuneration and social security | 45 | €18,538 | €11,922 | -€6,616 | -35.7% |
| Taxes | 450/3 | €12,935 | €9,920 | -€3,015 | -23.3% |
| Remuneration and social security | 454/9 | €5,603 | €2,003 | -€3,600 | -64.3% |
| Other amounts payable | 47/48 | €4,285 | €192,745 | +€188,461 | +4,399% |
| Accrued charges and deferred income | 492/3 | €352 | - | -€352 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,944 | €14,146 | +€202 | +1.4% |
| Other operating charges | 640/8 | €212 | €550 | +€338 | +160% |
| Non-recurring operating charges | 66A | - | €30 | +€30 | |
| Gross operating margin | 9900 | €158,853 | €180,736 | +€21,883 | +13.8% |
| Operating profit (loss) | 9901 | €144,697 | €166,010 | +€21,313 | +14.7% |
| Financial income | 75/76B | €26 | €605 | +€579 | +2,257% |
| Recurring financial income | 75 | €26 | €605 | +€579 | +2,257% |
| Financial charges | 65/66B | €4,925 | €7,814 | +€2,889 | +58.7% |
| Recurring financial charges | 65 | €4,895 | €7,559 | +€2,665 | +54.4% |
| Non-recurring financial charges | 66B | €30 | €254 | +€224 | +735% |
| Profit (loss) for the period before taxes | 9903 | €139,798 | €158,801 | +€19,003 | +13.6% |
| Income taxes | 67/77 | €34,887 | €39,920 | +€5,033 | +14.4% |
| Profit (loss) for the period | 9904 | €104,911 | €118,882 | +€13,970 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €104,911 | €118,882 | +€13,970 | +13.3% |
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 30 October 2026 via checked.be.