ILIMED: 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.
ILIMED
Largest movements
- Financial fixed assets +€3.2m
new in 2025: €3.2m
- Cash -€344,454
down €344,454 (-70.8%), from €486,383 to €141,930
mainly Investment in fixed assets (net) (-€3.2m) and Contributions, distributions and other (-€334,000)
- Deferred charges and accrued income +€56,170
up €56,170 (+2278.9%), from €2,465 to €58,635
- Other debts +€3.0m
new in 2025: €3.0m
- Profit (loss) carried forward +€359,978
up €359,978 (+516.1%), from €69,750 to €429,728
- Reserves -€334,000
down €334,000 (-19.4%), from €1.7m to €1.4m
of which Distributable reserves: -€334,000
- Trade debts -€129,260
down €129,260 (-83.2%), from €155,311 to €26,052
- Taxes -€110,752
down €110,752 (-50.3%), from €220,129 to €109,377
- Staff costs -€18,797
down €18,797 (-16.3%), from €115,394 to €96,597
- Gross operating margin +€9,466
up €9,466 (+1.5%), from €645,357 to €654,823
- Depreciation -€7,355
down €7,355 (-10.1%), from €72,638 to €65,283
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 | €2,272,434 | €5,123,662 | +€2.9m | +125.5% |
| Fixed assets | 21/28 | €1,336,936 | €4,511,604 | +€3.2m | +237.5% |
| Tangible fixed assets | 22/27 | €1,336,936 | €1,311,604 | -€25,333 | -1.9% |
| Land and buildings | 22 | €1,303,494 | €1,292,889 | -€10,604 | -0.8% |
| Plant, machinery and equipment | 23 | €33,443 | €18,714 | -€14,728 | -44.0% |
| Financial fixed assets | 28 | - | €3,200,000 | +€3.2m | |
| Current assets | 29/58 | €935,497 | €612,058 | -€323,439 | -34.6% |
| Amounts receivable after more than one year | 29 | €446,600 | €411,428 | -€35,172 | -7.9% |
| Other amounts receivable | 291 | €446,600 | €411,428 | -€35,172 | -7.9% |
| Amounts receivable within one year | 40/41 | €49 | €65 | +€17 | +33.9% |
| Trade receivables | 40 | €49 | €65 | +€17 | +33.9% |
| Cash at bank and in hand | 54/58 | €486,383 | €141,930 | -€344,454 | -70.8% |
| Deferred charges and accrued income | 490/1 | €2,465 | €58,635 | +€56,170 | +2278.9% |
| Total equity and liabilities | 10/49 | €2,272,434 | €5,123,662 | +€2.9m | +125.5% |
| Equity | 10/15 | €1,809,493 | €1,835,471 | +€25,978 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,721,151 | €1,387,151 | -€334,000 | -19.4% |
| 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 | €123 | €123 | = | 0.0% |
| Distributable reserves | 133 | €1,719,169 | €1,385,169 | -€334,000 | -19.4% |
| Profit (loss) carried forward | 14 | €69,750 | €429,728 | +€359,978 | +516.1% |
| Provisions and deferred taxes | 16 | €6,000 | €6,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,000 | €6,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable | 17/49 | €456,940 | €3,282,191 | +€2.8m | +618.3% |
| Amounts payable after more than one year | 17 | €86,989 | €50,916 | -€36,074 | -41.5% |
| Financial debts | 170/4 | €86,989 | €50,916 | -€36,074 | -41.5% |
| Amounts payable within one year | 42/48 | €230,309 | €3,082,175 | +€2.9m | +1238.3% |
| Current portion of amounts payable after more than one year | 42 | €34,358 | €36,074 | +€1,715 | +5.0% |
| Trade debts | 44 | €155,311 | €26,052 | -€129,260 | -83.2% |
| Suppliers | 440/4 | €155,311 | €26,052 | -€129,260 | -83.2% |
| Taxes, remuneration and social security | 45 | €40,639 | €29,096 | -€11,543 | -28.4% |
| Taxes | 450/3 | €21,884 | €11,027 | -€10,857 | -49.6% |
| Remuneration and social security | 454/9 | €18,755 | €18,069 | -€685 | -3.7% |
| Other amounts payable | 47/48 | - | €2,990,953 | +€3.0m | |
| Accrued charges and deferred income | 492/3 | €139,642 | €149,100 | +€9,458 | +6.8% |
| Remuneration, social security and pensions | 62 | €115,394 | €96,597 | -€18,797 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,638 | €65,283 | -€7,355 | -10.1% |
| Other operating charges | 640/8 | €14,662 | €20,239 | +€5,577 | +38.0% |
| Gross operating margin | 9900 | €645,357 | €654,823 | +€9,466 | +1.5% |
| Operating profit (loss) | 9901 | €442,663 | €472,705 | +€30,042 | +6.8% |
| Financial income | 75/76B | €6,600 | €6,414 | -€186 | -2.8% |
| Recurring financial income | 75 | €6,600 | €6,414 | -€186 | -2.8% |
| Financial charges | 65/66B | €12,174 | €9,764 | -€2,410 | -19.8% |
| Recurring financial charges | 65 | €12,174 | €9,764 | -€2,410 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €437,089 | €469,355 | +€32,266 | +7.4% |
| Income taxes | 67/77 | €220,129 | €109,377 | -€110,752 | -50.3% |
| Profit (loss) for the period | 9904 | €216,960 | €359,978 | +€143,018 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €216,960 | €359,978 | +€143,018 | +65.9% |
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 12 October 2026 via checked.be.