BB MED: what changed
Two fiscal 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.
BB MED
Largest movements
- Tangible fixed assets +€87,283
up €87,283 (+108.4%), from €80,505 to €167,789
of which Other tangible fixed assets: +€105,603
- Receivables after one year +€60,000
new in 2025: €60,000
- Cash -€43,147
down €43,147 (-21.6%), from €199,475 to €156,327
mainly Investment in fixed assets (net) (-€117,578) and Receivables after one year (-€60,000)
- Current investments +€29,510
up €29,510 (+49.1%), from €60,150 to €89,660
- Reserves +€126,150
up €126,150 (+57.4%), from €219,593 to €345,743
- Tax, wage and social debts +€20,501
up €20,501 (+20.7%), from €98,948 to €119,449
- Other debts -€10,359
down €10,359 (-48.0%), from €21,563 to €11,204
- Gross operating margin -€26,955
down €26,955 (-11.5%), from €233,584 to €206,629
- Taxes -€12,662
down €12,662 (-20.0%), from €63,179 to €50,517
- Depreciation +€9,560
up €9,560 (+46.1%), from €20,735 to €30,295
- Financial income +€3,394
up €3,394 (+488.1%), from €695 to €4,089
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.
Cash bridge derived
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 | €347,113 | €479,922 | +€132,809 | +38.3% |
| Fixed assets | 21/28 | €80,505 | €167,789 | +€87,283 | +108.4% |
| Tangible fixed assets | 22/27 | €80,505 | €167,789 | +€87,283 | +108.4% |
| Furniture and vehicles | 24 | €76,408 | €58,089 | -€18,320 | -24.0% |
| Other tangible fixed assets | 26 | €4,097 | €109,700 | +€105,603 | +2577.5% |
| Current assets | 29/58 | €266,607 | €312,133 | +€45,526 | +17.1% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 291 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €2,728 | €0 | -€2,728 | -100.0% |
| Trade receivables | 40 | €2,728 | €0 | -€2,728 | -100.0% |
| Current investments | 50/53 | €60,150 | €89,660 | +€29,510 | +49.1% |
| Cash at bank and in hand | 54/58 | €199,475 | €156,327 | -€43,147 | -21.6% |
| Deferred charges and accrued income | 490/1 | €4,254 | €6,146 | +€1,892 | +44.5% |
| Total equity and liabilities | 10/49 | €347,113 | €479,922 | +€132,809 | +38.3% |
| Equity | 10/15 | €222,593 | €348,743 | +€126,150 | +56.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €219,593 | €345,743 | +€126,150 | +57.4% |
| Distributable reserves | 133 | €219,593 | €345,743 | +€126,150 | +57.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,520 | €131,180 | +€6,660 | +5.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €121,279 | €131,180 | +€9,901 | +8.2% |
| Trade debts | 44 | €768 | €527 | -€241 | -31.4% |
| Suppliers | 440/4 | €768 | €527 | -€241 | -31.4% |
| Taxes, remuneration and social security | 45 | €98,948 | €119,449 | +€20,501 | +20.7% |
| Taxes | 450/3 | €98,948 | €119,449 | +€20,501 | +20.7% |
| Other amounts payable | 47/48 | €21,563 | €11,204 | -€10,359 | -48.0% |
| Accrued charges and deferred income | 492/3 | €3,241 | €0 | -€3,241 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,735 | €30,295 | +€9,560 | +46.1% |
| Other operating charges | 640/8 | €1,494 | €1,416 | -€79 | -5.3% |
| Gross operating margin | 9900 | €233,584 | €206,629 | -€26,955 | -11.5% |
| Operating profit (loss) | 9901 | €211,354 | €174,918 | -€36,437 | -17.2% |
| Financial income | 75/76B | €695 | €4,089 | +€3,394 | +488.1% |
| Recurring financial income | 75 | €695 | €4,089 | +€3,394 | +488.1% |
| Financial charges | 65/66B | €3,427 | €1,507 | -€1,920 | -56.0% |
| Recurring financial charges | 65 | €3,427 | €1,507 | -€1,920 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €208,623 | €177,500 | -€31,123 | -14.9% |
| Income taxes | 67/77 | €63,179 | €50,517 | -€12,662 | -20.0% |
| Profit (loss) for the period | 9904 | €145,444 | €126,983 | -€18,461 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €145,444 | €126,983 | -€18,461 | -12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.