X-RAYS MEDICAL: 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.
X-RAYS MEDICAL
Largest movements
- Cash +€275,294
up €275,294 (+31.5%), from €874,005 to €1.1m
mainly Net result for the year (+€513,901) and Depreciation (+€68,421)
- Receivables within one year +€108,943
up €108,943 (+81.9%), from €132,982 to €241,924
of which Other amounts receivable: +€99,664
- Tangible fixed assets +€50,940
up €50,940 (+37.3%), from €136,523 to €187,463
of which Land and buildings: +€77,134
- Intangible fixed assets -€36,000
down €36,000 (-13.0%), from €276,559 to €240,559
- Deferred charges and accrued income -€20,941
down €20,941 (-7.5%), from €279,616 to €258,675
- Reserves +€294,700
up €294,700 (+88.8%), from €331,900 to €626,600
- Profit (loss) carried forward +€219,201
up €219,201 (+19.3%), from €1.1m to €1.4m
- Tax, wage and social debts -€117,604
no longer reported in 2024 (was €117,604)
- Gross operating margin -€240,964
down €240,964 (-21.7%), from €1.1m to €869,782
- Financial charges +€102,549
up €102,549 (+369%), from €27,771 to €130,321
- Taxes -€88,607
down €88,607 (-35.6%), from €248,604 to €159,997
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,699,685 | €2,077,921 | +€378,236 | +22.3% |
| Fixed assets | 21/28 | €413,082 | €428,022 | +€14,940 | +3.6% |
| Intangible fixed assets | 21 | €276,559 | €240,559 | -€36,000 | -13.0% |
| Tangible fixed assets | 22/27 | €136,523 | €187,463 | +€50,940 | +37.3% |
| Land and buildings | 22 | €47,840 | €124,975 | +€77,134 | +161% |
| Plant, machinery and equipment | 23 | €81,610 | €62,489 | -€19,121 | -23.4% |
| Furniture and vehicles | 24 | €7,073 | - | -€7,073 | |
| Current assets | 29/58 | €1,286,603 | €1,649,899 | +€363,295 | +28.2% |
| Amounts receivable within one year | 40/41 | €132,982 | €241,924 | +€108,943 | +81.9% |
| Trade receivables | 40 | - | €9,279 | +€9,279 | |
| Other amounts receivable | 41 | €132,982 | €232,646 | +€99,664 | +74.9% |
| Cash at bank and in hand | 54/58 | €874,005 | €1,149,299 | +€275,294 | +31.5% |
| Deferred charges and accrued income | 490/1 | €279,616 | €258,675 | -€20,941 | -7.5% |
| Total equity and liabilities | 10/49 | €1,699,685 | €2,077,921 | +€378,236 | +22.3% |
| Equity | 10/15 | €1,471,589 | €1,985,490 | +€513,901 | +34.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €331,900 | €626,600 | +€294,700 | +88.8% |
| Tax-exempt reserves | 132 | €331,900 | €626,600 | +€294,700 | +88.8% |
| Profit (loss) carried forward | 14 | €1,137,689 | €1,356,890 | +€219,201 | +19.3% |
| Amounts payable | 17/49 | €228,096 | €92,431 | -€135,665 | -59.5% |
| Amounts payable after more than one year | 17 | €14,286 | €6,909 | -€7,377 | -51.6% |
| Financial debts | 170/4 | €14,286 | €6,909 | -€7,377 | -51.6% |
| Amounts payable within one year | 42/48 | €213,809 | €85,522 | -€128,288 | -60.0% |
| Current portion of amounts payable after more than one year | 42 | €8,203 | €8,164 | -€39 | -0.5% |
| Trade debts | 44 | €18,003 | €7,358 | -€10,645 | -59.1% |
| Suppliers | 440/4 | €18,003 | €7,358 | -€10,645 | -59.1% |
| Taxes, remuneration and social security | 45 | €117,604 | - | -€117,604 | |
| Taxes | 450/3 | €117,604 | - | -€117,604 | |
| Other amounts payable | 47/48 | €70,000 | €70,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €3,343 | +€3,343 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,096 | €68,421 | +€8,325 | +13.9% |
| Other operating charges | 640/8 | €2,128 | €1,512 | -€617 | -29.0% |
| Gross operating margin | 9900 | €1,110,747 | €869,782 | -€240,964 | -21.7% |
| Operating profit (loss) | 9901 | €1,048,522 | €799,849 | -€248,673 | -23.7% |
| Financial income | 75/76B | €2,686 | €4,369 | +€1,683 | +62.7% |
| Recurring financial income | 75 | €2,686 | €4,369 | +€1,683 | +62.7% |
| Financial charges | 65/66B | €27,771 | €130,321 | +€102,549 | +369% |
| Recurring financial charges | 65 | €27,771 | €130,321 | +€102,549 | +369% |
| Profit (loss) for the period before taxes | 9903 | €1,023,437 | €673,898 | -€349,539 | -34.2% |
| Income taxes | 67/77 | €248,604 | €159,997 | -€88,607 | -35.6% |
| Profit (loss) for the period | 9904 | €774,833 | €513,901 | -€260,932 | -33.7% |
| Transfer to tax-exempt reserves | 689 | €294,700 | €294,700 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €480,133 | €219,201 | -€260,932 | -54.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.