HIRAMED: 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.
HIRAMED
Largest movements
- Deferred charges and accrued income +€37,814
up €37,814 (+258%), from €14,642 to €52,456
- Tangible fixed assets +€34,332
up €34,332 (+40.7%), from €84,286 to €118,618
of which Other tangible fixed assets: +€26,396
- Receivables within one year -€23,266
down €23,266 (-26.4%), from €88,269 to €65,003
of which Other amounts receivable: -€23,592
- Tax, wage and social debts +€47,858
up €47,858 (+190%), from €25,196 to €73,053
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Reserves +€13,672
up €13,672 (+3.5%), from €387,877 to €401,549
of which Distributable reserves: +€15,532
- Trade debts +€7,930
up €7,930 (+170%), from €4,654 to €12,585
- Gross operating margin +€60,503
up €60,503 (+29.1%), from €208,110 to €268,613
- Taxes +€19,954
up €19,954 (+28.4%), from €70,378 to €90,332
- Depreciation +€10,664
up €10,664 (+81.8%), from €13,045 to €23,709
- Financial income +€7,604
up €7,604 (+124%), from €6,127 to €13,731
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 | €457,255 | €508,078 | +€50,822 | +11.1% |
| Fixed assets | 21/28 | €85,806 | €120,138 | +€34,332 | +40.0% |
| Tangible fixed assets | 22/27 | €84,286 | €118,618 | +€34,332 | +40.7% |
| Plant, machinery and equipment | 23 | - | €20,560 | +€20,560 | |
| Furniture and vehicles | 24 | €73,288 | €60,665 | -€12,624 | -17.2% |
| Other tangible fixed assets | 26 | €10,997 | €37,393 | +€26,396 | +240% |
| Financial fixed assets | 28 | €1,521 | €1,521 | = | 0.0% |
| Current assets | 29/58 | €371,449 | €387,939 | +€16,490 | +4.4% |
| Amounts receivable after more than one year | 29 | €162,365 | €165,612 | +€3,247 | +2.0% |
| Other amounts receivable | 291 | €162,365 | €165,612 | +€3,247 | +2.0% |
| Amounts receivable within one year | 40/41 | €88,269 | €65,003 | -€23,266 | -26.4% |
| Trade receivables | 40 | €334 | €660 | +€326 | +97.8% |
| Other amounts receivable | 41 | €87,935 | €64,343 | -€23,592 | -26.8% |
| Cash at bank and in hand | 54/58 | €106,173 | €104,869 | -€1,305 | -1.2% |
| Deferred charges and accrued income | 490/1 | €14,642 | €52,456 | +€37,814 | +258% |
| Total equity and liabilities | 10/49 | €457,255 | €508,078 | +€50,822 | +11.1% |
| Equity | 10/15 | €406,477 | €401,549 | -€4,928 | -1.2% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €387,877 | €401,549 | +€13,672 | +3.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €386,017 | €401,549 | +€15,532 | +4.0% |
| Amounts payable | 17/49 | €50,778 | €106,529 | +€55,751 | +110% |
| Amounts payable within one year | 42/48 | €50,778 | €106,529 | +€55,751 | +110% |
| Current portion of amounts payable after more than one year | 42 | €20,928 | €20,891 | -€37 | -0.2% |
| Trade debts | 44 | €4,654 | €12,585 | +€7,930 | +170% |
| Suppliers | 440/4 | €4,654 | €12,585 | +€7,930 | +170% |
| Taxes, remuneration and social security | 45 | €25,196 | €73,053 | +€47,858 | +190% |
| Taxes | 450/3 | €25,196 | €73,053 | +€47,858 | +190% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,045 | €23,709 | +€10,664 | +81.8% |
| Other operating charges | 640/8 | €89 | €143 | +€54 | +60.2% |
| Non-recurring operating charges | 66A | €3,310 | - | -€3,310 | |
| Gross operating margin | 9900 | €208,110 | €268,613 | +€60,503 | +29.1% |
| Operating profit (loss) | 9901 | €191,666 | €244,760 | +€53,095 | +27.7% |
| Financial income | 75/76B | €6,127 | €13,731 | +€7,604 | +124% |
| Recurring financial income | 75 | €6,127 | €13,731 | +€7,604 | +124% |
| Financial charges | 65/66B | €2,093 | €1,303 | -€790 | -37.7% |
| Recurring financial charges | 65 | €2,007 | €1,268 | -€739 | -36.8% |
| Non-recurring financial charges | 66B | €86 | €35 | -€51 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €195,700 | €257,188 | +€61,488 | +31.4% |
| Income taxes | 67/77 | €70,378 | €90,332 | +€19,954 | +28.4% |
| Profit (loss) for the period | 9904 | €125,322 | €166,856 | +€41,534 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €125,322 | €166,856 | +€41,534 | +33.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.