IH LIFE SCIENCES: 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.
IH LIFE SCIENCES
Largest movements
- Tangible fixed assets +€414,950
up €414,950 (+1290.0%), from €32,168 to €447,118
of which Land and buildings: +€420,805
- Cash -€231,408
down €231,408 (-86.8%), from €266,623 to €35,215
mainly Investment in fixed assets (net) (-€441,413) and Short-term financial debts (-€200)
- Receivables within one year -€55,446
down €55,446 (-98.4%), from €56,326 to €879
of which Other amounts receivable: -€55,571
- Other debts +€122,265
new in 2025: €122,265
- Gross operating margin +€38,339
up €38,339, from -€13,291 to €25,048
- Taxes -€26,418
down €26,418, from €22,216 to -€4,201
- Depreciation +€20,608
up €20,608 (+352.0%), from €5,855 to €26,463
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 | €376,955 | €503,586 | +€126,632 | +33.6% |
| Fixed assets | 21/28 | €32,168 | €447,118 | +€414,950 | +1290.0% |
| Tangible fixed assets | 22/27 | €32,168 | €447,118 | +€414,950 | +1290.0% |
| Land and buildings | 22 | - | €420,805 | +€420,805 | |
| Other tangible fixed assets | 26 | €32,168 | €26,313 | -€5,855 | -18.2% |
| Current assets | 29/58 | €344,787 | €56,469 | -€288,318 | -83.6% |
| Amounts receivable within one year | 40/41 | €56,326 | €879 | -€55,446 | -98.4% |
| Trade receivables | 40 | €0 | €125 | +€125 | |
| Other amounts receivable | 41 | €56,326 | €754 | -€55,571 | -98.7% |
| Current investments | 50/53 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €266,623 | €35,215 | -€231,408 | -86.8% |
| Deferred charges and accrued income | 490/1 | €6,838 | €5,374 | -€1,464 | -21.4% |
| Total equity and liabilities | 10/49 | €376,955 | €503,586 | +€126,632 | +33.6% |
| Equity | 10/15 | €374,034 | €377,493 | +€3,459 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €361,634 | €365,093 | +€3,459 | +1.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €361,634 | €365,093 | +€3,459 | +1.0% |
| Amounts payable | 17/49 | €2,921 | €126,093 | +€123,173 | +4217.1% |
| Amounts payable within one year | 42/48 | €2,921 | €126,032 | +€123,112 | +4215.0% |
| Financial debts | 43 | €200 | €0 | -€200 | -100.0% |
| Credit institutions | 430/8 | €200 | €0 | -€200 | -100.0% |
| Trade debts | 44 | €1,639 | €1,956 | +€317 | +19.4% |
| Suppliers | 440/4 | €1,639 | €1,956 | +€317 | +19.4% |
| Taxes, remuneration and social security | 45 | €1,082 | €1,811 | +€729 | +67.4% |
| Taxes | 450/3 | €1,082 | €1,811 | +€729 | +67.4% |
| Other amounts payable | 47/48 | - | €122,265 | +€122,265 | |
| Accrued charges and deferred income | 492/3 | - | €61 | +€61 | |
| Non-recurring operating income | 76A | - | €28,082 | +€28,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,855 | €26,463 | +€20,608 | +352.0% |
| Other operating charges | 640/8 | €375 | €352 | -€23 | -6.1% |
| Gross operating margin | 9900 | -€13,291 | €25,048 | +€38,339 | |
| Operating profit (loss) | 9901 | -€19,520 | -€1,766 | +€17,754 | +91.0% |
| Financial income | 75/76B | €2,456 | €2,316 | -€140 | -5.7% |
| Recurring financial income | 75 | €2,456 | €2,316 | -€140 | -5.7% |
| Financial charges | 65/66B | €1,516 | €1,292 | -€224 | -14.8% |
| Recurring financial charges | 65 | €1,516 | €1,292 | -€224 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,581 | -€742 | +€17,839 | +96.0% |
| Income taxes | 67/77 | €22,216 | -€4,201 | -€26,418 | |
| Profit (loss) for the period | 9904 | -€40,797 | €3,459 | +€44,256 | |
| Transfer from tax-exempt reserves | 789 | €134,350 | €0 | -€134,350 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,553 | €3,459 | -€90,094 | -96.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.