IBIS MED: 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.
IBIS MED
Largest movements
- Cash +€138,167
up €138,167 (+245%), from €56,473 to €194,640
mainly Net result for the year (+€210,491) and Depreciation (+€24,221)
- Receivables within one year +€113,607
up €113,607 (+4,696%), from €2,419 to €116,026
of which Trade receivables: +€106,556
- Tangible fixed assets -€24,221
down €24,221 (-16.0%), from €151,837 to €127,617
of which Furniture and vehicles: -€14,257
- Current investments -€10,703
down €10,703 (-2.3%), from €472,018 to €461,315
- Reserves +€126,300
up €126,300 (+22.7%), from €556,818 to €683,118
of which Tax-exempt reserves: +€126,300
- Profit (loss) carried forward +€84,191
up €84,191 (+1,311%), from €6,422 to €90,613
- Tax, wage and social debts -€20,926
down €20,926 (-73.6%), from €28,426 to €7,500
- Other debts +€13,905
up €13,905 (+66.9%), from €20,772 to €34,677
- Gross operating margin +€48,571
up €48,571 (+21.2%), from €229,531 to €278,102
- Financial income +€10,461
up €10,461 (+18,647%), from €56 to €10,517
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €692,852 | €903,214 | +€210,362 | +30.4% |
| Fixed assets | 21/28 | €151,837 | €127,617 | -€24,221 | -16.0% |
| Tangible fixed assets | 22/27 | €151,837 | €127,617 | -€24,221 | -16.0% |
| Land and buildings | 22 | €103,094 | €93,755 | -€9,338 | -9.1% |
| Plant, machinery and equipment | 23 | €3,281 | €2,655 | -€626 | -19.1% |
| Furniture and vehicles | 24 | €45,463 | €31,206 | -€14,257 | -31.4% |
| Current assets | 29/58 | €541,015 | €775,597 | +€234,583 | +43.4% |
| Amounts receivable within one year | 40/41 | €2,419 | €116,026 | +€113,607 | +4,696% |
| Trade receivables | 40 | - | €106,556 | +€106,556 | |
| Other amounts receivable | 41 | €2,419 | €9,470 | +€7,051 | +291% |
| Current investments | 50/53 | €472,018 | €461,315 | -€10,703 | -2.3% |
| Cash at bank and in hand | 54/58 | €56,473 | €194,640 | +€138,167 | +245% |
| Deferred charges and accrued income | 490/1 | €10,105 | €3,617 | -€6,488 | -64.2% |
| Total equity and liabilities | 10/49 | €692,852 | €903,214 | +€210,362 | +30.4% |
| Equity | 10/15 | €581,840 | €792,331 | +€210,491 | +36.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €556,818 | €683,118 | +€126,300 | +22.7% |
| Tax-exempt reserves | 132 | €147,350 | €273,650 | +€126,300 | +85.7% |
| Distributable reserves | 133 | €409,468 | €409,468 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,422 | €90,613 | +€84,191 | +1,311% |
| Amounts payable | 17/49 | €111,012 | €110,883 | -€129 | -0.1% |
| Amounts payable after more than one year | 17 | €55,302 | €50,103 | -€5,199 | -9.4% |
| Financial debts | 170/4 | €55,302 | €50,103 | -€5,199 | -9.4% |
| Amounts payable within one year | 42/48 | €55,710 | €54,465 | -€1,245 | -2.2% |
| Financial debts | 43 | €5,139 | €5,199 | +€60 | +1.2% |
| Credit institutions | 430/8 | €5,139 | €5,199 | +€60 | +1.2% |
| Trade debts | 44 | €1,374 | €7,089 | +€5,715 | +416% |
| Suppliers | 440/4 | €1,374 | €7,089 | +€5,715 | +416% |
| Taxes, remuneration and social security | 45 | €28,426 | €7,500 | -€20,926 | -73.6% |
| Taxes | 450/3 | €28,426 | €7,500 | -€20,926 | -73.6% |
| Other amounts payable | 47/48 | €20,772 | €34,677 | +€13,905 | +66.9% |
| Accrued charges and deferred income | 492/3 | - | €6,315 | +€6,315 | |
| Non-recurring operating income | 76A | - | €9,800 | +€9,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,707 | €24,221 | -€486 | -2.0% |
| Other operating charges | 640/8 | €1,522 | €1,571 | +€49 | +3.2% |
| Gross operating margin | 9900 | €229,531 | €278,102 | +€48,571 | +21.2% |
| Operating profit (loss) | 9901 | €203,302 | €252,310 | +€49,008 | +24.1% |
| Financial income | 75/76B | €56 | €10,517 | +€10,461 | +18,647% |
| Recurring financial income | 75 | €56 | €10,517 | +€10,461 | +18,647% |
| Financial charges | 65/66B | -€2,577 | -€1,360 | +€1,217 | +47.2% |
| Recurring financial charges | 65 | -€2,577 | -€1,360 | +€1,217 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €205,935 | €264,187 | +€58,252 | +28.3% |
| Income taxes | 67/77 | €56,439 | €53,696 | -€2,743 | -4.9% |
| Profit (loss) for the period | 9904 | €149,497 | €210,491 | +€60,994 | +40.8% |
| Transfer to tax-exempt reserves | 689 | €63,150 | €126,300 | +€63,150 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €86,347 | €84,191 | -€2,156 | -2.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.