AC MÉDICAL: 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.
AC MÉDICAL
Largest movements
- Receivables within one year +€6,686
up €6,686 (+806%), from €830 to €7,516
of which Trade receivables: +€5,683
- Cash -€4,956
down €4,956 (-46.2%), from €10,732 to €5,776
mainly Receivables within one year (-€6,686) and Tax, wage and social debts (-€3,729)
- Tangible fixed assets -€547
down €547 (-16.3%), from €3,350 to €2,803
of which Furniture and vehicles: -€342
- Deferred charges and accrued income +€355
up €355 (+9.9%), from €3,568 to €3,923
- Other debts +€5,570
up €5,570 (+89.8%), from €6,206 to €11,776
- Tax, wage and social debts -€3,729
down €3,729 (-65.1%), from €5,729 to €2,000
- Trade debts -€3,244
down €3,244 (-92.8%), from €3,495 to €251
- Profit (loss) carried forward +€2,941
up €2,941 (+5,882%), from €50 to €2,991
- Gross operating margin +€22,507
up €22,507, from -€17,815 to €4,692
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 | €18,480 | €20,018 | +€1,538 | +8.3% |
| Fixed assets | 21/28 | €3,350 | €2,803 | -€547 | -16.3% |
| Tangible fixed assets | 22/27 | €3,350 | €2,803 | -€547 | -16.3% |
| Furniture and vehicles | 24 | €1,431 | €1,089 | -€342 | -23.9% |
| Other tangible fixed assets | 26 | €1,919 | €1,714 | -€205 | -10.7% |
| Current assets | 29/58 | €15,130 | €17,215 | +€2,085 | +13.8% |
| Amounts receivable within one year | 40/41 | €830 | €7,516 | +€6,686 | +806% |
| Trade receivables | 40 | €830 | €6,513 | +€5,683 | +685% |
| Other amounts receivable | 41 | - | €1,003 | +€1,003 | |
| Cash at bank and in hand | 54/58 | €10,732 | €5,776 | -€4,956 | -46.2% |
| Deferred charges and accrued income | 490/1 | €3,568 | €3,923 | +€355 | +9.9% |
| Total equity and liabilities | 10/49 | €18,480 | €20,018 | +€1,538 | +8.3% |
| Equity | 10/15 | €3,050 | €5,991 | +€2,941 | +96.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50 | €2,991 | +€2,941 | +5,882% |
| Amounts payable | 17/49 | €15,430 | €14,027 | -€1,403 | -9.1% |
| Amounts payable within one year | 42/48 | €15,430 | €14,027 | -€1,403 | -9.1% |
| Trade debts | 44 | €3,495 | €251 | -€3,244 | -92.8% |
| Suppliers | 440/4 | €3,495 | €251 | -€3,244 | -92.8% |
| Taxes, remuneration and social security | 45 | €5,729 | €2,000 | -€3,729 | -65.1% |
| Taxes | 450/3 | €5,729 | €2,000 | -€3,729 | -65.1% |
| Other amounts payable | 47/48 | €6,206 | €11,776 | +€5,570 | +89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €414 | €547 | +€133 | +32.1% |
| Other operating charges | 640/8 | €184 | €271 | +€87 | +47.3% |
| Gross operating margin | 9900 | -€17,815 | €4,692 | +€22,507 | |
| Operating profit (loss) | 9901 | -€18,413 | €3,874 | +€22,287 | |
| Financial income | 75/76B | €18 | €10 | -€8 | -44.4% |
| Recurring financial income | 75 | €18 | €10 | -€8 | -44.4% |
| Financial charges | 65/66B | €75 | €110 | +€35 | +46.7% |
| Recurring financial charges | 65 | €75 | €110 | +€35 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,470 | €3,774 | +€22,244 | |
| Income taxes | 67/77 | €6 | - | -€6 | |
| Profit (loss) for the period | 9904 | -€18,476 | €3,774 | +€22,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,476 | €3,774 | +€22,250 |
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 27 October 2026 via checked.be.