IMAMEDIC: 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.
IMAMEDIC
Largest movements
- Cash +€333,623
up €333,623 (+690%), from €48,370 to €381,993
mainly Net result for the year (+€358,407) and Other debts (+€164,905)
- Deferred charges and accrued income -€88,081
down €88,081 (-63.3%), from €139,231 to €51,150
- Intangible fixed assets -€45,700
down €45,700 (-47.0%), from €97,285 to €51,585
- Tangible fixed assets -€39,177
down €39,177 (-20.8%), from €188,274 to €149,096
of which Furniture and vehicles: -€34,734
- Current investments +€22,410
up €22,410 (+15.7%), from €142,541 to €164,951
- Other debts +€164,905
up €164,905 (+150%), from €109,823 to €274,728
- Provisions +€37,855
new in 2025: €37,855
- Reserves +€37,102
up €37,102 (+11.5%), from €321,305 to €358,407
- Debts after one year -€28,299
down €28,299 (-25.0%), from €112,988 to €84,688
- Tax, wage and social debts -€10,071
down €10,071 (-64.3%), from €15,674 to €5,602
of which Taxes: -€10,191
- Provisions +€37,855
new in 2025: €37,855
- Depreciation +€27,424
up €27,424 (+45.0%), from €60,879 to €88,303
- Gross operating margin -€14,871
down €14,871 (-2.3%), from €653,120 to €638,248
- Financial income +€12,243
up €12,243 (+694%), from €1,763 to €14,006
- Taxes -€11,689
down €11,689 (-8.7%), from €134,625 to €122,936
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.
Derived cash bridge
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 | €615,701 | €810,040 | +€194,340 | +31.6% |
| Fixed assets | 21/28 | €285,558 | €200,681 | -€84,877 | -29.7% |
| Intangible fixed assets | 21 | €97,285 | €51,585 | -€45,700 | -47.0% |
| Tangible fixed assets | 22/27 | €188,274 | €149,096 | -€39,177 | -20.8% |
| Plant, machinery and equipment | 23 | €1,746 | €1,531 | -€215 | -12.3% |
| Furniture and vehicles | 24 | €172,276 | €137,542 | -€34,734 | -20.2% |
| Other tangible fixed assets | 26 | €14,252 | €10,024 | -€4,228 | -29.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €330,142 | €609,359 | +€279,217 | +84.6% |
| Amounts receivable within one year | 40/41 | €0 | €11,265 | +€11,265 | |
| Other amounts receivable | 41 | €0 | €11,265 | +€11,265 | |
| Current investments | 50/53 | €142,541 | €164,951 | +€22,410 | +15.7% |
| Cash at bank and in hand | 54/58 | €48,370 | €381,993 | +€333,623 | +690% |
| Deferred charges and accrued income | 490/1 | €139,231 | €51,150 | -€88,081 | -63.3% |
| Total equity and liabilities | 10/49 | €615,701 | €810,040 | +€194,340 | +31.6% |
| Equity | 10/15 | €339,905 | €377,007 | +€37,102 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €321,305 | €358,407 | +€37,102 | +11.5% |
| Distributable reserves | 133 | €321,305 | €358,407 | +€37,102 | +11.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €37,855 | +€37,855 | |
| Provisions for liabilities and charges | 160/5 | - | €37,855 | +€37,855 | |
| Other liabilities and charges | 164/5 | - | €37,855 | +€37,855 | |
| Amounts payable | 17/49 | €275,796 | €395,178 | +€119,383 | +43.3% |
| Amounts payable after more than one year | 17 | €112,988 | €84,688 | -€28,299 | -25.0% |
| Financial debts | 170/4 | €112,988 | €84,688 | -€28,299 | -25.0% |
| Amounts payable within one year | 42/48 | €162,808 | €310,490 | +€147,682 | +90.7% |
| Current portion of amounts payable after more than one year | 42 | €27,506 | €28,299 | +€793 | +2.9% |
| Financial debts | 43 | €0 | €716 | +€716 | |
| Credit institutions | 430/8 | €0 | €716 | +€716 | |
| Trade debts | 44 | €9,806 | €1,145 | -€8,661 | -88.3% |
| Suppliers | 440/4 | €9,806 | €1,145 | -€8,661 | -88.3% |
| Taxes, remuneration and social security | 45 | €15,674 | €5,602 | -€10,071 | -64.3% |
| Taxes | 450/3 | €10,191 | €0 | -€10,191 | -100% |
| Remuneration and social security | 454/9 | €5,483 | €5,602 | +€120 | +2.2% |
| Other amounts payable | 47/48 | €109,823 | €274,728 | +€164,905 | +150% |
| Non-recurring operating income | 76A | €1,921 | €0 | -€1,921 | -100% |
| Remuneration, social security and pensions | 62 | €36,405 | €36,969 | +€564 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,879 | €88,303 | +€27,424 | +45.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €37,855 | +€37,855 | |
| Other operating charges | 640/8 | €705 | €1,318 | +€613 | +86.9% |
| Gross operating margin | 9900 | €653,120 | €638,248 | -€14,871 | -2.3% |
| Operating profit (loss) | 9901 | €555,130 | €473,804 | -€81,327 | -14.7% |
| Financial income | 75/76B | €1,763 | €14,006 | +€12,243 | +694% |
| Recurring financial income | 75 | €1,763 | €14,006 | +€12,243 | +694% |
| Financial charges | 65/66B | €963 | €6,466 | +€5,503 | +571% |
| Recurring financial charges | 65 | €963 | €6,466 | +€5,503 | +571% |
| Profit (loss) for the period before taxes | 9903 | €555,930 | €481,343 | -€74,587 | -13.4% |
| Income taxes | 67/77 | €134,625 | €122,936 | -€11,689 | -8.7% |
| Profit (loss) for the period | 9904 | €421,305 | €358,407 | -€62,898 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €421,305 | €358,407 | -€62,898 | -14.9% |
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 21 October 2026 via checked.be.