CB MEDIC: 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.
CB MEDIC
Largest movements
- Receivables within one year +€20,221
up €20,221 (+37.9%), from €53,402 to €73,623
- Deferred charges and accrued income -€12,241
down €12,241 (-79.6%), from €15,369 to €3,128
- Cash +€5,894
up €5,894 (+3.7%), from €159,252 to €165,145
mainly Net result for the year (+€84,720) and Other debts (+€13,921)
- Other debts +€13,921
up €13,921 (+17.0%), from €82,000 to €95,921
- Gross operating margin -€17,084
down €17,084 (-13.1%), from €130,043 to €112,960
- Taxes -€6,449
down €6,449 (-22.1%), from €29,146 to €22,696
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 | €233,759 | €245,933 | +€12,174 | +5.2% |
| Fixed assets | 21/28 | €5,736 | €4,036 | -€1,700 | -29.6% |
| Tangible fixed assets | 22/27 | €5,736 | €4,036 | -€1,700 | -29.6% |
| Plant, machinery and equipment | 23 | - | €2,860 | +€2,860 | |
| Furniture and vehicles | 24 | €5,736 | €1,176 | -€4,560 | -79.5% |
| Current assets | 29/58 | €228,023 | €241,897 | +€13,874 | +6.1% |
| Amounts receivable within one year | 40/41 | €53,402 | €73,623 | +€20,221 | +37.9% |
| Other amounts receivable | 41 | €53,402 | €73,623 | +€20,221 | +37.9% |
| Cash at bank and in hand | 54/58 | €159,252 | €165,145 | +€5,894 | +3.7% |
| Deferred charges and accrued income | 490/1 | €15,369 | €3,128 | -€12,241 | -79.6% |
| Total equity and liabilities | 10/49 | €233,759 | €245,933 | +€12,174 | +5.2% |
| Equity | 10/15 | €150,012 | €150,012 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €150,011 | €150,011 | = | 0.0% |
| Distributable reserves | 133 | €150,011 | €150,011 | = | 0.0% |
| Amounts payable | 17/49 | €83,747 | €95,921 | +€12,174 | +14.5% |
| Amounts payable within one year | 42/48 | €83,747 | €95,921 | +€12,174 | +14.5% |
| Trade debts | 44 | €259 | - | -€259 | |
| Suppliers | 440/4 | €259 | - | -€259 | |
| Taxes, remuneration and social security | 45 | €1,489 | - | -€1,489 | |
| Taxes | 450/3 | €1,489 | - | -€1,489 | |
| Other amounts payable | 47/48 | €82,000 | €95,921 | +€13,921 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,949 | €4,930 | +€981 | +24.8% |
| Gross operating margin | 9900 | €130,043 | €112,960 | -€17,084 | -13.1% |
| Operating profit (loss) | 9901 | €126,094 | €108,030 | -€18,064 | -14.3% |
| Financial income | 75/76B | €724 | €113 | -€611 | -84.4% |
| Recurring financial income | 75 | €724 | €113 | -€611 | -84.4% |
| Financial charges | 65/66B | €785 | €726 | -€59 | -7.5% |
| Recurring financial charges | 65 | €785 | €726 | -€59 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €126,033 | €107,416 | -€18,616 | -14.8% |
| Income taxes | 67/77 | €29,146 | €22,696 | -€6,449 | -22.1% |
| Profit (loss) for the period | 9904 | €96,887 | €84,720 | -€12,167 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €96,887 | €84,720 | -€12,167 | -12.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.