Iatrikos Senectus: 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.
Iatrikos Senectus
Largest movements
- Cash +€47,433
up €47,433 (+36.3%), from €130,602 to €178,035
mainly Other debts (+€156,840) and Net result for the year (+€138,883)
- Tangible fixed assets +€13,543
up €13,543 (+44.6%), from €30,341 to €43,884
of which Furniture and vehicles: +€13,766
- Receivables within one year +€11,279
up €11,279 (+273%), from €4,130 to €15,409
- Other debts +€156,840
up €156,840 (+370%), from €42,444 to €199,284
- Reserves -€47,653
down €47,653 (-100%), from €47,653 to €0
- Accrued charges and deferred income -€42,310
down €42,310 (-92.1%), from €45,951 to €3,641
- Trade debts +€5,962
up €5,962 (+47.6%), from €12,536 to €18,498
- Gross operating margin -€25,652
down €25,652 (-11.4%), from €225,803 to €200,151
- Taxes -€7,260
down €7,260 (-14.0%), from €51,900 to €44,640
- Financial charges +€3,788
up €3,788 (+1,744%), from €217 to €4,005
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 | €169,034 | €243,116 | +€74,082 | +43.8% |
| Fixed assets | 21/28 | €32,426 | €45,969 | +€13,543 | +41.8% |
| Tangible fixed assets | 22/27 | €30,341 | €43,884 | +€13,543 | +44.6% |
| Plant, machinery and equipment | 23 | €11,892 | €8,798 | -€3,094 | -26.0% |
| Furniture and vehicles | 24 | - | €13,766 | +€13,766 | |
| Other tangible fixed assets | 26 | €18,449 | €21,320 | +€2,871 | +15.6% |
| Financial fixed assets | 28 | €2,085 | €2,085 | = | 0.0% |
| Current assets | 29/58 | €136,608 | €197,147 | +€60,539 | +44.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,130 | €15,409 | +€11,279 | +273% |
| Other amounts receivable | 41 | €4,130 | €15,409 | +€11,279 | +273% |
| Cash at bank and in hand | 54/58 | €130,602 | €178,035 | +€47,433 | +36.3% |
| Deferred charges and accrued income | 490/1 | €1,876 | €3,703 | +€1,827 | +97.4% |
| Total equity and liabilities | 10/49 | €169,034 | €243,116 | +€74,082 | +43.8% |
| Equity | 10/15 | €66,203 | €18,550 | -€47,653 | -72.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €47,653 | €0 | -€47,653 | -100% |
| Distributable reserves | 133 | €47,653 | €0 | -€47,653 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €102,831 | €224,566 | +€121,734 | +118% |
| Amounts payable within one year | 42/48 | €56,881 | €220,925 | +€164,044 | +288% |
| Trade debts | 44 | €12,536 | €18,498 | +€5,962 | +47.6% |
| Suppliers | 440/4 | €12,536 | €18,498 | +€5,962 | +47.6% |
| Taxes, remuneration and social security | 45 | €1,900 | €3,142 | +€1,242 | +65.4% |
| Taxes | 450/3 | €1,900 | €0 | -€1,900 | -100% |
| Remuneration and social security | 454/9 | - | €3,142 | +€3,142 | |
| Other amounts payable | 47/48 | €42,444 | €199,284 | +€156,840 | +370% |
| Accrued charges and deferred income | 492/3 | €45,951 | €3,641 | -€42,310 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,416 | €10,645 | +€2,229 | +26.5% |
| Other operating charges | 640/8 | €4,232 | €2,101 | -€2,131 | -50.4% |
| Gross operating margin | 9900 | €225,803 | €200,151 | -€25,652 | -11.4% |
| Operating profit (loss) | 9901 | €213,156 | €187,405 | -€25,751 | -12.1% |
| Financial income | 75/76B | €137 | €123 | -€14 | -10.4% |
| Recurring financial income | 75 | €137 | €123 | -€14 | -10.4% |
| Financial charges | 65/66B | €217 | €4,005 | +€3,788 | +1,744% |
| Recurring financial charges | 65 | €217 | €4,005 | +€3,788 | +1,744% |
| Profit (loss) for the period before taxes | 9903 | €213,076 | €183,523 | -€29,553 | -13.9% |
| Income taxes | 67/77 | €51,900 | €44,640 | -€7,260 | -14.0% |
| Profit (loss) for the period | 9904 | €161,176 | €138,883 | -€22,292 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €161,176 | €138,883 | -€22,292 | -13.8% |
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.