B & B MEDILIFE: 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.
B & B MEDILIFE
Largest movements
- Cash +€90,078
up €90,078 (+31.1%), from €289,620 to €379,698
mainly Net result for the year (+€168,555) and Depreciation (+€50,202)
- Tangible fixed assets -€47,832
down €47,832 (-8.8%), from €543,913 to €496,082
of which Land and buildings: -€25,102
- Reserves +€114,000
up €114,000 (+14.5%), from €787,860 to €901,860
of which Distributable reserves: +€114,000
- Tax, wage and social debts -€36,000
down €36,000 (-97.3%), from €36,990 to €990
of which Taxes: -€36,000
- Other debts -€30,000
down €30,000 (-85.7%), from €35,000 to €5,000
- Taxes -€26,430
down €26,430 (-34.6%), from €76,286 to €49,856
- Gross operating margin -€6,668
down €6,668 (-2.3%), from €285,589 to €278,921
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 | €875,193 | €923,586 | +€48,393 | +5.5% |
| Fixed assets | 21/28 | €543,913 | €496,082 | -€47,832 | -8.8% |
| Tangible fixed assets | 22/27 | €543,913 | €496,082 | -€47,832 | -8.8% |
| Land and buildings | 22 | €440,027 | €414,925 | -€25,102 | -5.7% |
| Plant, machinery and equipment | 23 | €5,598 | €4,055 | -€1,543 | -27.6% |
| Furniture and vehicles | 24 | €12,996 | €8,902 | -€4,094 | -31.5% |
| Other tangible fixed assets | 26 | €85,293 | €68,201 | -€17,092 | -20.0% |
| Current assets | 29/58 | €331,279 | €427,504 | +€96,225 | +29.0% |
| Amounts receivable within one year | 40/41 | €40,277 | €45,257 | +€4,980 | +12.4% |
| Trade receivables | 40 | €40,277 | €38,257 | -€2,020 | -5.0% |
| Other amounts receivable | 41 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €289,620 | €379,698 | +€90,078 | +31.1% |
| Deferred charges and accrued income | 490/1 | €1,383 | €2,550 | +€1,167 | +84.4% |
| Total equity and liabilities | 10/49 | €875,193 | €923,586 | +€48,393 | +5.5% |
| Equity | 10/15 | €798,522 | €913,078 | +€114,555 | +14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €787,860 | €901,860 | +€114,000 | +14.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €786,000 | €900,000 | +€114,000 | +14.5% |
| Profit (loss) carried forward | 14 | €4,462 | €5,018 | +€555 | +12.4% |
| Amounts payable | 17/49 | €76,671 | €10,509 | -€66,162 | -86.3% |
| Amounts payable after more than one year | 17 | - | €1,138 | +€1,138 | |
| Other amounts payable | 178/9 | - | €1,138 | +€1,138 | |
| Amounts payable within one year | 42/48 | €76,671 | €9,371 | -€67,300 | -87.8% |
| Trade debts | 44 | €4,681 | €3,381 | -€1,300 | -27.8% |
| Suppliers | 440/4 | €4,681 | €3,381 | -€1,300 | -27.8% |
| Taxes, remuneration and social security | 45 | €36,990 | €990 | -€36,000 | -97.3% |
| Taxes | 450/3 | €36,750 | €750 | -€36,000 | -98.0% |
| Remuneration and social security | 454/9 | €240 | €240 | = | 0.0% |
| Other amounts payable | 47/48 | €35,000 | €5,000 | -€30,000 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,158 | €50,202 | -€956 | -1.9% |
| Other operating charges | 640/8 | €9,226 | €9,272 | +€46 | +0.5% |
| Gross operating margin | 9900 | €285,589 | €278,921 | -€6,668 | -2.3% |
| Operating profit (loss) | 9901 | €225,205 | €219,447 | -€5,758 | -2.6% |
| Financial income | 75/76B | €1,009 | - | -€1,009 | |
| Recurring financial income | 75 | €1,009 | - | -€1,009 | |
| Financial charges | 65/66B | €633 | €1,035 | +€403 | +63.6% |
| Recurring financial charges | 65 | €633 | €1,035 | +€403 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €225,582 | €218,412 | -€7,170 | -3.2% |
| Income taxes | 67/77 | €76,286 | €49,856 | -€26,430 | -34.6% |
| Profit (loss) for the period | 9904 | €149,296 | €168,555 | +€19,260 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €149,296 | €168,555 | +€19,260 | +12.9% |
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.