FINAMED CONSULT: 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.
FINAMED CONSULT
Largest movements
- Receivables within one year +€95,060
up €95,060 (+1,055%), from €9,010 to €104,070
of which Other amounts receivable: +€69,650
- Tangible fixed assets -€21,194
down €21,194 (-3.6%), from €581,637 to €560,442
of which Land and buildings: -€21,398
- Receivables after one year -€17,500
down €17,500 (-100%), from €17,500 to €0
- Cash +€12,976
up €12,976 (+27.7%), from €46,859 to €59,835
mainly Net result for the year (+€131,344) and Other debts (+€39,560)
- Other debts +€39,560
up €39,560 (+17.6%), from €224,936 to €264,496
- Reserves +€36,747
up €36,747 (+8.1%), from €454,286 to €491,033
- Debts after one year -€25,085
down €25,085 (-8.0%), from €311,685 to €286,600
- Tax, wage and social debts +€11,537
up €11,537 (+41.1%), from €28,037 to €39,574
- Gross operating margin +€106,322
up €106,322 (+123%), from €86,449 to €192,770
- Financial income +€40,583
new in 2025: €40,583
- Taxes +€37,146
up €37,146 (+200%), from €18,554 to €55,700
- Financial charges +€4,522
up €4,522 (+28.1%), from €16,119 to €20,641
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 | €1,077,160 | €1,150,598 | +€73,438 | +6.8% |
| Fixed assets | 21/28 | €999,557 | €983,066 | -€16,490 | -1.6% |
| Intangible fixed assets | 21 | - | €4,704 | +€4,704 | |
| Tangible fixed assets | 22/27 | €581,637 | €560,442 | -€21,194 | -3.6% |
| Land and buildings | 22 | €576,154 | €554,756 | -€21,398 | -3.7% |
| Plant, machinery and equipment | 23 | €5,483 | €4,392 | -€1,091 | -19.9% |
| Furniture and vehicles | 24 | €0 | €1,294 | +€1,294 | |
| Financial fixed assets | 28 | €417,920 | €417,920 | = | 0.0% |
| Current assets | 29/58 | €77,604 | €167,532 | +€89,928 | +116% |
| Amounts receivable after more than one year | 29 | €17,500 | €0 | -€17,500 | -100% |
| Other amounts receivable | 291 | €17,500 | €0 | -€17,500 | -100% |
| Amounts receivable within one year | 40/41 | €9,010 | €104,070 | +€95,060 | +1,055% |
| Trade receivables | 40 | €0 | €25,410 | +€25,410 | |
| Other amounts receivable | 41 | €9,010 | €78,660 | +€69,650 | +773% |
| Cash at bank and in hand | 54/58 | €46,859 | €59,835 | +€12,976 | +27.7% |
| Deferred charges and accrued income | 490/1 | €4,234 | €3,626 | -€608 | -14.4% |
| Total equity and liabilities | 10/49 | €1,077,160 | €1,150,598 | +€73,438 | +6.8% |
| Equity | 10/15 | €460,486 | €497,233 | +€36,747 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €454,286 | €491,033 | +€36,747 | +8.1% |
| Distributable reserves | 133 | €454,286 | €491,033 | +€36,747 | +8.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €616,674 | €653,365 | +€36,691 | +5.9% |
| Amounts payable after more than one year | 17 | €311,685 | €286,600 | -€25,085 | -8.0% |
| Financial debts | 170/4 | €311,685 | €286,600 | -€25,085 | -8.0% |
| Amounts payable within one year | 42/48 | €300,138 | €358,264 | +€58,125 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €45,545 | €50,139 | +€4,594 | +10.1% |
| Trade debts | 44 | €1,620 | €4,054 | +€2,434 | +150% |
| Suppliers | 440/4 | €1,620 | €4,054 | +€2,434 | +150% |
| Taxes, remuneration and social security | 45 | €28,037 | €39,574 | +€11,537 | +41.1% |
| Taxes | 450/3 | €28,037 | €39,574 | +€11,537 | +41.1% |
| Other amounts payable | 47/48 | €224,936 | €264,496 | +€39,560 | +17.6% |
| Accrued charges and deferred income | 492/3 | €4,851 | €8,501 | +€3,651 | +75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,013 | €22,968 | -€45 | -0.2% |
| Other operating charges | 640/8 | €2,789 | €2,700 | -€89 | -3.2% |
| Gross operating margin | 9900 | €86,449 | €192,770 | +€106,322 | +123% |
| Operating profit (loss) | 9901 | €60,647 | €167,103 | +€106,456 | +176% |
| Financial income | 75/76B | - | €40,583 | +€40,583 | |
| Recurring financial income | 75 | - | €40,583 | +€40,583 | |
| Financial charges | 65/66B | €16,119 | €20,641 | +€4,522 | +28.1% |
| Recurring financial charges | 65 | €16,119 | €20,641 | +€4,522 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €44,528 | €187,045 | +€142,517 | +320% |
| Income taxes | 67/77 | €18,554 | €55,700 | +€37,146 | +200% |
| Profit (loss) for the period | 9904 | €25,973 | €131,344 | +€105,371 | +406% |
| Profit (loss) for the period to be appropriated | 9905 | €25,973 | €131,344 | +€105,371 | +406% |
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.