ION BEAM APPLICATIONS financials
ION BEAM APPLICATIONS
Country: BE Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
5493002RVRZ1S3CPUI26 ISIN: BE0003766806 Financial statements
(EUR, as reported — unscaled; 105 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €620.2M | €498.2M |
| Cost of sales | €420.6M | €330.1M |
| Gross profit | €199.6M | €168.1M |
| Operating profit (EBIT) | €28.1M | €19.6M |
| Finance costs | €14.0M | €10.0M |
| Profit before tax | €18.8M | €14.9M |
| Income tax expense | €6.0M | €5.6M |
| Profit for the year | €12.7M | €9.3M |
| Total comprehensive income | €20.8M | €7.4M |
| Per share | ||
| Basic EPS | €0.43 | — |
| Diluted EPS | €0.42 | — |
| Free cash flow / share | €-1.16 | — |
| Cash flow statement | ||
| Net cash from operating activities | -€25.7M | -€10.6M |
| Net cash from investing activities | -€35.3M | -€13.8M |
| Purchase of PP&E (capex) | €9.3M | €4.3M |
| Purchase of intangibles | €3.4M | €3.1M |
| Net cash from financing activities | €56.8M | -€12.2M |
| Dividends paid | €7.1M | €4.9M |
| Lease liability payments | €7.3M | €7.1M |
| Net change in cash | -€4.1M | -€36.6M |
| Balance sheet | ||
| Total assets | €690.6M | €616.1M |
| Non-current assets | €221.0M | €168.4M |
| Intangible assets & goodwill | €43.1M | €25.7M |
| Current assets | €469.6M | €447.7M |
| Inventories | €135.4M | €152.8M |
| Trade & other receivables | €96.3M | €81.5M |
| Cash & equivalents | €64.7M | €72.2M |
| Total equity | €127.2M | €110.9M |
| Non-current liabilities | €90.7M | €36.2M |
| Long-term borrowings | €55.3M | €3.5M |
| Lease liabilities (non-current) | €22.4M | €22.3M |
| Current liabilities | €472.7M | €469.0M |
| Short-term borrowings | €0 | €5.0M |
| Current portion of long-term borrowings | €32.2M | €6.5M |
| Lease liabilities (current) | €6.9M | €6.4M |
| Deferred tax liabilities | €410.0K | €197.0K |
| Derived metrics | ||
| Free cash flow | -€35.0M | -€14.9M |
| Operating margin | 4.5% | 3.9% |
| Net margin | 2.1% | 1.9% |
| Return on equity | 10.0% | 8.3% |
| Cash conversion ratio | -2.02× | -1.14× |
| Capex coverage | -2.75× | -2.47× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€74.9M | -€54.5M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€18.4M | €23.2M |
| Adjustments For Deferred Tax Expense | -€1.7M | €281.0K |
| Adjustments For Gains Losses On Change In Fair Value of Financial Assets | €994.0K | €759.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade and Other Receivables | €7.4M | €2.6M |
| Adjustments For Increase Decrease In Trade and Other Payables | €37.4M | €7.2M |
| Adjustments For Interest Expense | €1.8M | €992.0K |
| Adjustments For Interest Income | €1.6M | €1.9M |
| Adjustments For Provisions | €4.9M | €2.4M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | -€901.0K | -€2.1M |
| Cash Advances and Loans Made To Related Parties | — | €3.5M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | -€2.6M | €0 |
| Cash Flows From Used In Operations Before Changes In Working Capital | €30.1M | €17.8M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €12.8M | €2.5M |
| Current Contract Assets | €113.3M | €77.0M |
| Current Contract Liabilities | €234.1M | €298.4M |
| Current Derivative Financial Assets | €1.7M | €223.0K |
| Current Derivative Financial Liabilities | €210.0K | €3.3M |
| Current Provisions | €9.4M | €6.6M |
| Current Tax Liabilities Current | €5.3M | €3.6M |
| Deferred Tax Assets | €18.8M | €17.5M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | €0.25 | — |
| Dividends Recognised As Distributions To Owners Per Share | €0.24 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€3.4M | -€562.0K |
| Equity and Liabilities | €690.6M | €616.1M |
| Finance Income | €5.6M | €7.3M |
| General and Administrative Expense | €78.5M | €61.4M |
| Income Taxes Paid Refund Classified As Operating Activities | €3.0M | €2.0M |
| Increase Decrease In Working Capital | €52.9M | €25.5M |
| Increase Decrease Through Sharebased Payment Transactions | €705.0K | €826.0K |
| Increase Decrease Through Transfers and Other Changes Equity | -€72.0K | -€18.0K |
| Increase Decrease Through Treasury Share Transactions | €1.9M | €1.5M |
| Interest Paid Classified As Financing Activities | €1.6M | €1.3M |
| Investment Accounted For Using Equity Method | €36.4M | €32.5M |
| Liabilities | €563.4M | €505.2M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €0 | €6.2M |
| Miscellaneous Other Operating Expense | €7.3M | €9.3M |
| Miscellaneous Other Operating Income | €8.1M | €11.6M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €0 | €4.4M |
| Noncurrent Derivative Financial Assets | €693.0K | €46.0K |
| Noncurrent Derivative Financial Liabilities | €0 | €1.4M |
| Noncurrent Investments Other Than Investments Accounted For Using Equity Method | €8.2M | €7.5M |
| Noncurrent Provisions | €4.9M | €6.5M |
| Other Adjustments For Noncash Items | -€8.9M | -€11.2M |
| Other Comprehensive Income | €8.0M | -€1.9M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €7.6M | -€4.2M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€2.3M | €976.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €3.0M | €1.5M |
| Other Comprehensive Income Net of Tax Gains Losses On Revaluation | -€271.0K | -€98.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | €5.3M | -€3.2M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €2.7M | €1.4M |
| Other Current Liabilities | €64.7M | €53.5M |
| Other Inflows Outflows of Cash Classified As Financing Activities | €1.1M | €1.5M |
| Other Inflows Outflows of Cash Classified As Investing Activities | -€2.3M | -€155.0K |
| Other Noncurrent Liabilities | €7.7M | €2.3M |
| Proceeds From Issuing Shares | €0 | €0 |
| Property Plant and Equipment Including Rightofuse Assets | €59.9M | €51.6M |
| Research and Development Expense | €62.2M | €59.2M |
| Revenue From Rendering of Services | €183.9M | €165.7M |
| Revenue From Sale of Goods | €436.3M | €332.5M |
| Sales and Marketing Expense | €31.6M | €30.2M |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€902.0K | -€2.1M |
| Trade and Other Current Payables To Trade Suppliers | €119.9M | €79.5M |
Methodology
Every line item above is a fact tagged in ION BEAM APPLICATIONS's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.