IRISMED: 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.
IRISMED
Largest movements
- Receivables within one year +€30,750
new in 2025: €30,750
- Tangible fixed assets -€10,948
down €10,948 (-3.4%), from €320,483 to €309,535
of which Land and buildings: -€12,576
- Cash -€5,306
down €5,306 (-4.1%), from €128,152 to €122,846
mainly Receivables within one year (-€30,750) and Debts after one year (-€13,508)
- Reserves +€25,000
up €25,000 (+25.1%), from €99,500 to €124,500
- Debts after one year -€13,508
down €13,508 (-4.9%), from €274,209 to €260,701
- Other debts +€13,068
up €13,068 (+47.3%), from €27,652 to €40,720
- Tax, wage and social debts -€10,556
down €10,556 (-46.0%), from €22,941 to €12,385
- Gross operating margin -€21,328
down €21,328 (-14.1%), from €150,923 to €129,595
- Financial charges +€11,372
up €11,372 (+19.9%), from €57,180 to €68,553
- Taxes -€9,770
down €9,770 (-46.0%), from €21,248 to €11,478
- Other operating charges -€2,175
down €2,175 (-40.0%), from €5,439 to €3,264
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 | €452,782 | €469,925 | +€17,144 | +3.8% |
| Fixed assets | 21/28 | €320,483 | €309,535 | -€10,948 | -3.4% |
| Tangible fixed assets | 22/27 | €320,483 | €309,535 | -€10,948 | -3.4% |
| Land and buildings | 22 | €287,524 | €274,949 | -€12,576 | -4.4% |
| Furniture and vehicles | 24 | €13,581 | €9,085 | -€4,496 | -33.1% |
| Other tangible fixed assets | 26 | €19,378 | €25,502 | +€6,124 | +31.6% |
| Current assets | 29/58 | €132,298 | €160,390 | +€28,092 | +21.2% |
| Amounts receivable within one year | 40/41 | - | €30,750 | +€30,750 | |
| Trade receivables | 40 | - | €30,750 | +€30,750 | |
| Cash at bank and in hand | 54/58 | €128,152 | €122,846 | -€5,306 | -4.1% |
| Deferred charges and accrued income | 490/1 | €4,146 | €6,794 | +€2,648 | +63.9% |
| Total equity and liabilities | 10/49 | €452,782 | €469,925 | +€17,144 | +3.8% |
| Equity | 10/15 | €111,494 | €137,371 | +€25,877 | +23.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €99,500 | €124,500 | +€25,000 | +25.1% |
| Distributable reserves | 133 | €99,500 | €124,500 | +€25,000 | +25.1% |
| Profit (loss) carried forward | 14 | €11,993 | €12,870 | +€877 | +7.3% |
| Amounts payable | 17/49 | €341,288 | €332,555 | -€8,733 | -2.6% |
| Amounts payable after more than one year | 17 | €274,209 | €260,701 | -€13,508 | -4.9% |
| Financial debts | 170/4 | €274,209 | €260,701 | -€13,508 | -4.9% |
| Amounts payable within one year | 42/48 | €65,573 | €70,347 | +€4,775 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €14,839 | €15,145 | +€306 | +2.1% |
| Trade debts | 44 | €141 | €2,098 | +€1,957 | +1,392% |
| Suppliers | 440/4 | €141 | €2,098 | +€1,957 | +1,392% |
| Taxes, remuneration and social security | 45 | €22,941 | €12,385 | -€10,556 | -46.0% |
| Taxes | 450/3 | €22,941 | €12,385 | -€10,556 | -46.0% |
| Other amounts payable | 47/48 | €27,652 | €40,720 | +€13,068 | +47.3% |
| Accrued charges and deferred income | 492/3 | €1,506 | €1,506 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,997 | €20,424 | +€1,427 | +7.5% |
| Other operating charges | 640/8 | €5,439 | €3,264 | -€2,175 | -40.0% |
| Gross operating margin | 9900 | €150,923 | €129,595 | -€21,328 | -14.1% |
| Operating profit (loss) | 9901 | €126,487 | €105,907 | -€20,580 | -16.3% |
| Financial charges | 65/66B | €57,180 | €68,553 | +€11,372 | +19.9% |
| Recurring financial charges | 65 | €57,180 | €68,553 | +€11,372 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €69,306 | €37,354 | -€31,952 | -46.1% |
| Income taxes | 67/77 | €21,248 | €11,478 | -€9,770 | -46.0% |
| Profit (loss) for the period | 9904 | €48,059 | €25,877 | -€22,182 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,059 | €25,877 | -€22,182 | -46.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.