Ibramed: what changed
Two fiscal 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.
Ibramed
Largest movements
- Cash +€11,806
up €11,806 (+28.5%), from €41,471 to €53,277
mainly Net result for the year (+€23,271) and Depreciation (+€10,883)
- Tangible fixed assets -€9,654
down €9,654 (-49.5%), from €19,502 to €9,848
of which Furniture and vehicles: -€8,633
- Receivables within one year -€9,420
down €9,420 (-61.3%), from €15,376 to €5,956
of which Trade receivables: -€10,928
- Reserves +€22,438
up €22,438 (+72.5%), from €30,936 to €53,374
- Other debts -€9,871
down €9,871 (-94.4%), from €10,454 to €583
- Debts after one year -€9,125
no longer reported in 2025 (was €9,125)
- Current portion of long-term debt -€6,524
no longer reported in 2025 (was €6,524)
- Tax, wage and social debts -€3,637
down €3,637 (-45.7%), from €7,955 to €4,318
of which Remuneration and social security: -€2,500
- Gross operating margin -€30,607
down €30,607 (-40.6%), from €75,301 to €44,694
- Other operating charges -€8,830
down €8,830 (-95.3%), from €9,262 to €432
- Taxes -€4,966
down €4,966 (-34.3%), from €14,482 to €9,515
- Depreciation -€4,854
down €4,854 (-30.8%), from €15,737 to €10,883
- Financial charges -€1,217
down €1,217 (-65.7%), from €1,852 to €635
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 | €77,360 | €70,347 | -€7,013 | -9.1% |
| Fixed assets | 21/28 | €19,502 | €9,848 | -€9,654 | -49.5% |
| Tangible fixed assets | 22/27 | €19,502 | €9,848 | -€9,654 | -49.5% |
| Plant, machinery and equipment | 23 | €3,598 | €2,576 | -€1,022 | -28.4% |
| Furniture and vehicles | 24 | €15,904 | €7,272 | -€8,633 | -54.3% |
| Current assets | 29/58 | €57,858 | €60,499 | +€2,642 | +4.6% |
| Amounts receivable within one year | 40/41 | €15,376 | €5,956 | -€9,420 | -61.3% |
| Trade receivables | 40 | €10,928 | - | -€10,928 | |
| Other amounts receivable | 41 | €4,448 | €5,956 | +€1,508 | +33.9% |
| Cash at bank and in hand | 54/58 | €41,471 | €53,277 | +€11,806 | +28.5% |
| Deferred charges and accrued income | 490/1 | €1,011 | €1,266 | +€255 | +25.3% |
| Total equity and liabilities | 10/49 | €77,360 | €70,347 | -€7,013 | -9.1% |
| Equity | 10/15 | €41,136 | €63,574 | +€22,438 | +54.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €30,936 | €53,374 | +€22,438 | +72.5% |
| Distributable reserves | 133 | €30,936 | €53,374 | +€22,438 | +72.5% |
| Profit (loss) carried forward | 14 | €2,200 | €2,200 | = | 0.0% |
| Amounts payable | 17/49 | €36,223 | €6,772 | -€29,451 | -81.3% |
| Amounts payable after more than one year | 17 | €9,125 | - | -€9,125 | |
| Financial debts | 170/4 | €9,125 | - | -€9,125 | |
| Amounts payable within one year | 42/48 | €27,098 | €6,772 | -€20,326 | -75.0% |
| Current portion of amounts payable after more than one year | 42 | €6,524 | - | -€6,524 | |
| Trade debts | 44 | €2,165 | €1,871 | -€294 | -13.6% |
| Suppliers | 440/4 | €2,165 | €1,871 | -€294 | -13.6% |
| Taxes, remuneration and social security | 45 | €7,955 | €4,318 | -€3,637 | -45.7% |
| Taxes | 450/3 | €5,455 | €4,318 | -€1,137 | -20.8% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €10,454 | €583 | -€9,871 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,737 | €10,883 | -€4,854 | -30.8% |
| Other operating charges | 640/8 | €9,262 | €432 | -€8,830 | -95.3% |
| Gross operating margin | 9900 | €75,301 | €44,694 | -€30,607 | -40.6% |
| Operating profit (loss) | 9901 | €50,302 | €33,378 | -€16,924 | -33.6% |
| Financial income | 75/76B | €1 | €43 | +€42 | +4412.6% |
| Recurring financial income | 75 | €1 | €43 | +€42 | +4412.6% |
| Financial charges | 65/66B | €1,852 | €635 | -€1,217 | -65.7% |
| Recurring financial charges | 65 | €1,852 | €635 | -€1,217 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €48,451 | €32,786 | -€15,665 | -32.3% |
| Income taxes | 67/77 | €14,482 | €9,515 | -€4,966 | -34.3% |
| Profit (loss) for the period | 9904 | €33,969 | €23,271 | -€10,698 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,969 | €23,271 | -€10,698 | -31.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.