IDEMMED: 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.
IDEMMED
Largest movements
- Receivables within one year -€36,724
down €36,724 (-37.1%), from €98,875 to €62,151
- Tangible fixed assets -€25,046
down €25,046 (-9.0%), from €278,719 to €253,672
of which Land and buildings: -€13,585
- Cash +€23,576
up €23,576 (+14.1%), from €167,276 to €190,852
mainly Current portion of long-term debt (+€40,803) and Net result for the year (+€38,065)
- Provisions -€61,792
down €61,792 (-42.6%), from €144,980 to €83,188
- Current portion of long-term debt +€40,803
up €40,803 (+153.5%), from €26,583 to €67,386
- Profit (loss) carried forward +€38,065
up €38,065 (+21.0%), from €180,849 to €218,914
- Trade debts -€35,039
no longer reported in 2024 (was €35,039)
- Debts after one year -€17,063
down €17,063 (-40.2%), from €42,498 to €25,435
- Provisions -€206,772
down €206,772, from €144,980 to -€61,792
- Financial charges +€128,333
up €128,333 (+4914.5%), from €2,611 to €130,945
- Gross operating margin +€19,264
up €19,264 (+10.6%), from €181,994 to €201,258
- Staff costs +€5,814
up €5,814 (+14.6%), from €39,859 to €45,673
- Taxes +€4,586
up €4,586, from -€4,452 to €134
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.
Cash bridge derived
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 | €548,719 | €507,675 | -€41,044 | -7.5% |
| Fixed assets | 21/28 | €279,719 | €254,672 | -€25,046 | -9.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €278,719 | €253,672 | -€25,046 | -9.0% |
| Land and buildings | 22 | €214,697 | €201,112 | -€13,585 | -6.3% |
| Plant, machinery and equipment | 23 | €17,880 | €19,957 | +€2,078 | +11.6% |
| Furniture and vehicles | 24 | €46,142 | €32,603 | -€13,539 | -29.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €269,000 | €253,002 | -€15,998 | -5.9% |
| Amounts receivable within one year | 40/41 | €98,875 | €62,151 | -€36,724 | -37.1% |
| Other amounts receivable | 41 | €98,875 | €62,151 | -€36,724 | -37.1% |
| Cash at bank and in hand | 54/58 | €167,276 | €190,852 | +€23,576 | +14.1% |
| Deferred charges and accrued income | 490/1 | €2,850 | - | -€2,850 | |
| Total equity and liabilities | 10/49 | €548,719 | €507,675 | -€41,044 | -7.5% |
| Equity | 10/15 | €293,601 | €331,666 | +€38,065 | +13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €106,552 | €106,552 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €105,932 | €105,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,849 | €218,914 | +€38,065 | +21.0% |
| Provisions and deferred taxes | 16 | €144,980 | €83,188 | -€61,792 | -42.6% |
| Provisions for liabilities and charges | 160/5 | €144,980 | €83,188 | -€61,792 | -42.6% |
| Other liabilities and charges | 164/5 | €144,980 | €83,188 | -€61,792 | -42.6% |
| Amounts payable | 17/49 | €110,138 | €92,821 | -€17,317 | -15.7% |
| Amounts payable after more than one year | 17 | €42,498 | €25,435 | -€17,063 | -40.2% |
| Financial debts | 170/4 | €42,498 | €25,435 | -€17,063 | -40.2% |
| Amounts payable within one year | 42/48 | €67,640 | €67,386 | -€254 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €26,583 | €67,386 | +€40,803 | +153.5% |
| Trade debts | 44 | €35,039 | - | -€35,039 | |
| Suppliers | 440/4 | €35,039 | - | -€35,039 | |
| Taxes, remuneration and social security | 45 | €6,018 | - | -€6,018 | |
| Remuneration and social security | 454/9 | €6,018 | - | -€6,018 | |
| Remuneration, social security and pensions | 62 | €39,859 | €45,673 | +€5,814 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,592 | €30,836 | +€244 | +0.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €144,980 | -€61,792 | -€206,772 | |
| Other operating charges | 640/8 | €17,285 | €17,398 | +€113 | +0.7% |
| Gross operating margin | 9900 | €181,994 | €201,258 | +€19,264 | +10.6% |
| Operating profit (loss) | 9901 | -€50,722 | €169,143 | +€219,865 | |
| Financial charges | 65/66B | €2,611 | €130,945 | +€128,333 | +4914.5% |
| Recurring financial charges | 65 | €2,611 | €130,945 | +€128,333 | +4914.5% |
| Profit (loss) for the period before taxes | 9903 | -€53,333 | €38,199 | +€91,532 | |
| Income taxes | 67/77 | -€4,452 | €134 | +€4,586 | |
| Profit (loss) for the period | 9904 | -€48,881 | €38,065 | +€86,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,881 | €38,065 | +€86,945 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.