IATRON: 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.
IATRON
Largest movements
- Tangible fixed assets -€12,473
down €12,473 (-4.7%), from €263,001 to €250,528
of which Land and buildings: -€15,000
- Reserves -€10,994
down €10,994 (-4.9%), from €222,930 to €211,937
of which Tax-exempt reserves: -€10,994
- Profit (loss) carried forward +€5,394
up €5,394 (+70.5%), from €7,656 to €13,050
- Debts after one year -€4,926
down €4,926 (-15.1%), from €32,599 to €27,673
- Turnover -€1,430
down €1,430 (-5.9%), from €24,203 to €22,773
- Gross operating margin -€760
down €760 (-5.3%), from €14,478 to €13,718
- Purchases and services -€669
down €669 (-6.9%), from €9,725 to €9,055
- Depreciation +€593
up €593 (+3.8%), from €15,760 to €16,353
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.
Cash bridge derived
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 | €293,538 | €281,777 | -€11,762 | -4.0% |
| Fixed assets | 21/28 | €263,001 | €250,528 | -€12,473 | -4.7% |
| Tangible fixed assets | 22/27 | €263,001 | €250,528 | -€12,473 | -4.7% |
| Land and buildings | 22 | €256,808 | €241,808 | -€15,000 | -5.8% |
| Plant, machinery and equipment | 23 | €6,193 | €8,720 | +€2,527 | +40.8% |
| Current assets | 29/58 | €30,537 | €31,249 | +€712 | +2.3% |
| Amounts receivable within one year | 40/41 | €3,500 | €3,500 | = | 0.0% |
| Other amounts receivable | 41 | €3,500 | €3,500 | = | 0.0% |
| Current investments | 50/53 | €25,200 | €25,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,837 | €2,293 | +€456 | +24.8% |
| Deferred charges and accrued income | 490/1 | - | €256 | +€256 | |
| Total equity and liabilities | 10/49 | €293,538 | €281,777 | -€11,762 | -4.0% |
| Equity | 10/15 | €249,178 | €243,579 | -€5,600 | -2.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €222,930 | €211,937 | -€10,994 | -4.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €205,890 | €194,896 | -€10,994 | -5.3% |
| Distributable reserves | 133 | €15,181 | €15,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,656 | €13,050 | +€5,394 | +70.5% |
| Amounts payable | 17/49 | €44,360 | €38,198 | -€6,162 | -13.9% |
| Amounts payable after more than one year | 17 | €32,599 | €27,673 | -€4,926 | -15.1% |
| Financial debts | 170/4 | €32,599 | €27,673 | -€4,926 | -15.1% |
| Amounts payable within one year | 42/48 | €11,762 | €10,526 | -€1,236 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €4,829 | €4,926 | +€97 | +2.0% |
| Other amounts payable | 47/48 | €6,933 | €5,600 | -€1,333 | -19.2% |
| Turnover | 70 | €24,203 | €22,773 | -€1,430 | -5.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,725 | €9,055 | -€669 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,760 | €16,353 | +€593 | +3.8% |
| Other operating charges | 640/8 | €1,962 | €2,071 | +€109 | +5.5% |
| Gross operating margin | 9900 | €14,478 | €13,718 | -€760 | -5.3% |
| Operating profit (loss) | 9901 | -€3,244 | -€4,706 | -€1,462 | -45.1% |
| Financial charges | 65/66B | €959 | €893 | -€66 | -6.9% |
| Recurring financial charges | 65 | €959 | €893 | -€66 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,203 | -€5,600 | -€1,396 | -33.2% |
| Profit (loss) for the period | 9904 | -€4,203 | -€5,600 | -€1,396 | -33.2% |
| Transfer from tax-exempt reserves | 789 | €10,994 | €10,994 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,790 | €5,394 | -€1,396 | -20.6% |
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 10 October 2026 via checked.be.