Itémedical: 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.
Itémedical
Largest movements
- Deferred charges and accrued income +€551,556
up €551,556 (+952%), from €57,937 to €609,493
- Receivables within one year +€258,241
up €258,241 (+61.5%), from €419,719 to €677,961
of which Trade receivables: +€264,785
- Cash +€242,688
up €242,688 (+129%), from €188,586 to €431,274
mainly Other debts (+€440,032) and Net result for the year (+€305,551)
- Financial fixed assets +€23,500
up €23,500 (+341%), from €6,890 to €30,390
- Other debts +€440,032
up €440,032 (+631%), from €69,774 to €509,807
- Profit (loss) carried forward +€305,551
up €305,551, from -€97,866 to €207,685
- Trade debts +€250,275
up €250,275 (+66.3%), from €377,431 to €627,706
- Tax, wage and social debts +€65,676
up €65,676 (+73.0%), from €90,021 to €155,697
of which Taxes: +€63,408
- Gross operating margin +€181,586
up €181,586 (+33.7%), from €538,246 to €719,832
- Staff costs -€116,801
down €116,801 (-28.6%), from €408,456 to €291,656
- Taxes +€97,548
up €97,548 (+1,161%), from €8,401 to €105,949
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 | €673,132 | €1,749,118 | +€1.1m | +160% |
| Fixed assets | 21/28 | €6,890 | €30,390 | +€23,500 | +341% |
| Financial fixed assets | 28 | €6,890 | €30,390 | +€23,500 | +341% |
| Current assets | 29/58 | €666,242 | €1,718,728 | +€1.1m | +158% |
| Amounts receivable within one year | 40/41 | €419,719 | €677,961 | +€258,241 | +61.5% |
| Trade receivables | 40 | €382,021 | €646,806 | +€264,785 | +69.3% |
| Other amounts receivable | 41 | €37,698 | €31,155 | -€6,543 | -17.4% |
| Cash at bank and in hand | 54/58 | €188,586 | €431,274 | +€242,688 | +129% |
| Deferred charges and accrued income | 490/1 | €57,937 | €609,493 | +€551,556 | +952% |
| Total equity and liabilities | 10/49 | €673,132 | €1,749,118 | +€1.1m | +160% |
| Equity | 10/15 | -€22,866 | €282,685 | +€305,551 | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,866 | €207,685 | +€305,551 | |
| Amounts payable | 17/49 | €695,998 | €1,466,432 | +€770,434 | +111% |
| Amounts payable within one year | 42/48 | €537,226 | €1,293,209 | +€755,983 | +141% |
| Trade debts | 44 | €377,431 | €627,706 | +€250,275 | +66.3% |
| Suppliers | 440/4 | €377,431 | €627,706 | +€250,275 | +66.3% |
| Taxes, remuneration and social security | 45 | €90,021 | €155,697 | +€65,676 | +73.0% |
| Taxes | 450/3 | €61,072 | €124,480 | +€63,408 | +104% |
| Remuneration and social security | 454/9 | €28,949 | €31,217 | +€2,268 | +7.8% |
| Other amounts payable | 47/48 | €69,774 | €509,807 | +€440,032 | +631% |
| Accrued charges and deferred income | 492/3 | €158,772 | €173,223 | +€14,451 | +9.1% |
| Remuneration, social security and pensions | 62 | €408,456 | €291,656 | -€116,801 | -28.6% |
| Other operating charges | 640/8 | €387 | €488 | +€100 | +25.9% |
| Gross operating margin | 9900 | €538,246 | €719,832 | +€181,586 | +33.7% |
| Operating profit (loss) | 9901 | €129,402 | €427,688 | +€298,286 | +231% |
| Financial income | 75/76B | €1 | €79 | +€78 | +7,762% |
| Recurring financial income | 75 | €1 | €79 | +€78 | +7,762% |
| Financial charges | 65/66B | €11,000 | €16,267 | +€5,267 | +47.9% |
| Recurring financial charges | 65 | €11,000 | €16,267 | +€5,267 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | €118,403 | €411,500 | +€293,097 | +248% |
| Income taxes | 67/77 | €8,401 | €105,949 | +€97,548 | +1,161% |
| Profit (loss) for the period | 9904 | €110,002 | €305,551 | +€195,549 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €110,002 | €305,551 | +€195,549 | +178% |
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 13 October 2026 via checked.be.