A2 MEDICALE: 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.
A2 MEDICALE
Largest movements
- Cash -€13,616
down €13,616 (-45.7%), from €29,825 to €16,209
mainly Debts after one year (-€24,424) and Receivables within one year (-€4,189)
- Tangible fixed assets -€12,111
down €12,111 (-4.6%), from €260,987 to €248,876
- Receivables within one year +€4,189
up €4,189 (+115%), from €3,646 to €7,835
of which Other amounts receivable: +€4,163
- Debts after one year -€24,424
down €24,424 (-23.5%), from €104,004 to €79,580
- Profit (loss) carried forward +€6,251
up €6,251 (+37.5%), from €16,688 to €22,939
- Accrued charges and deferred income -€3,500
no longer reported in 2025 (was €3,500)
- Gross operating margin -€7,922
down €7,922 (-7.9%), from €100,775 to €92,853
- Taxes -€2,837
down €2,837 (-51.5%), from €5,504 to €2,667
- Staff costs +€2,742
up €2,742 (+4.5%), from €61,585 to €64,327
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 | €294,858 | €273,343 | -€21,515 | -7.3% |
| Fixed assets | 21/28 | €261,047 | €248,936 | -€12,111 | -4.6% |
| Tangible fixed assets | 22/27 | €260,987 | €248,876 | -€12,111 | -4.6% |
| Land and buildings | 22 | €260,987 | €248,876 | -€12,111 | -4.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €33,811 | €24,407 | -€9,404 | -27.8% |
| Amounts receivable within one year | 40/41 | €3,646 | €7,835 | +€4,189 | +115% |
| Trade receivables | 40 | €1,476 | €1,502 | +€26 | +1.8% |
| Other amounts receivable | 41 | €2,170 | €6,333 | +€4,163 | +192% |
| Cash at bank and in hand | 54/58 | €29,825 | €16,209 | -€13,616 | -45.7% |
| Deferred charges and accrued income | 490/1 | €340 | €363 | +€23 | +6.8% |
| Total equity and liabilities | 10/49 | €294,858 | €273,343 | -€21,515 | -7.3% |
| Equity | 10/15 | €30,948 | €37,199 | +€6,251 | +20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,688 | €22,939 | +€6,251 | +37.5% |
| Amounts payable | 17/49 | €263,910 | €236,144 | -€27,766 | -10.5% |
| Amounts payable after more than one year | 17 | €104,004 | €79,580 | -€24,424 | -23.5% |
| Financial debts | 170/4 | €104,004 | €79,580 | -€24,424 | -23.5% |
| Amounts payable within one year | 42/48 | €156,406 | €156,564 | +€158 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €24,092 | €24,424 | +€332 | +1.4% |
| Trade debts | 44 | €7,224 | €5,831 | -€1,393 | -19.3% |
| Suppliers | 440/4 | €7,224 | €5,831 | -€1,393 | -19.3% |
| Taxes, remuneration and social security | 45 | €7,584 | €6,601 | -€983 | -13.0% |
| Remuneration and social security | 454/9 | €7,584 | €6,601 | -€983 | -13.0% |
| Other amounts payable | 47/48 | €117,506 | €119,708 | +€2,202 | +1.9% |
| Accrued charges and deferred income | 492/3 | €3,500 | - | -€3,500 | |
| Remuneration, social security and pensions | 62 | €61,585 | €64,327 | +€2,742 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,111 | €12,111 | = | 0.0% |
| Other operating charges | 640/8 | €4,425 | €4,563 | +€138 | +3.1% |
| Gross operating margin | 9900 | €100,775 | €92,853 | -€7,922 | -7.9% |
| Operating profit (loss) | 9901 | €22,654 | €11,852 | -€10,802 | -47.7% |
| Financial charges | 65/66B | €3,235 | €2,934 | -€301 | -9.3% |
| Recurring financial charges | 65 | €3,235 | €2,934 | -€301 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €19,419 | €8,918 | -€10,501 | -54.1% |
| Income taxes | 67/77 | €5,504 | €2,667 | -€2,837 | -51.5% |
| Profit (loss) for the period | 9904 | €13,915 | €6,251 | -€7,664 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,915 | €6,251 | -€7,664 | -55.1% |
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 30 October 2026 via checked.be.