CB MEDICA: 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.
CB MEDICA
Largest movements
- Receivables within one year +€10,443
up €10,443 (+107%), from €9,794 to €20,237
of which Trade receivables: +€10,443
- Tangible fixed assets -€8,761
down €8,761 (-22.0%), from €39,739 to €30,978
of which Furniture and vehicles: -€8,024
- Cash -€2,488
down €2,488 (-1.9%), from €130,526 to €128,038
mainly Contributions, distributions and other (-€21,408) and Receivables within one year (-€10,443)
- Other debts +€19,281
up €19,281 (+1,390%), from €1,388 to €20,669
- Reserves -€11,217
down €11,217 (-9.3%), from €120,840 to €109,623
of which Distributable reserves: -€11,217
- Debts after one year -€7,470
down €7,470 (-31.2%), from €23,905 to €16,435
- Trade debts +€3,927
up €3,927 (+112%), from €3,498 to €7,424
- Current portion of long-term debt -€2,837
down €2,837 (-25.9%), from €10,946 to €8,109
- Gross operating margin -€6,129
down €6,129 (-20.2%), from €30,376 to €24,247
- Taxes -€1,109
down €1,109 (-18.2%), from €6,106 to €4,997
- Depreciation -€446
down €446 (-4.8%), from €9,207 to €8,761
- Financial charges -€326
down €326 (-38.9%), from €839 to €513
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 | €182,520 | €181,669 | -€852 | -0.5% |
| Fixed assets | 21/28 | €39,739 | €30,978 | -€8,761 | -22.0% |
| Tangible fixed assets | 22/27 | €39,739 | €30,978 | -€8,761 | -22.0% |
| Plant, machinery and equipment | 23 | €1,995 | €1,258 | -€737 | -36.9% |
| Furniture and vehicles | 24 | €37,744 | €29,720 | -€8,024 | -21.3% |
| Current assets | 29/58 | €142,781 | €150,691 | +€7,909 | +5.5% |
| Amounts receivable within one year | 40/41 | €9,794 | €20,237 | +€10,443 | +107% |
| Trade receivables | 40 | €2,794 | €13,237 | +€10,443 | +374% |
| Other amounts receivable | 41 | €7,000 | €7,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €130,526 | €128,038 | -€2,488 | -1.9% |
| Deferred charges and accrued income | 490/1 | €2,462 | €2,416 | -€46 | -1.9% |
| Total equity and liabilities | 10/49 | €182,520 | €181,669 | -€852 | -0.5% |
| Equity | 10/15 | €133,240 | €122,023 | -€11,217 | -8.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €120,840 | €109,623 | -€11,217 | -9.3% |
| 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 | €118,980 | €107,763 | -€11,217 | -9.4% |
| Amounts payable | 17/49 | €49,280 | €59,646 | +€10,366 | +21.0% |
| Amounts payable after more than one year | 17 | €23,905 | €16,435 | -€7,470 | -31.2% |
| Financial debts | 170/4 | €23,905 | €16,435 | -€7,470 | -31.2% |
| Amounts payable within one year | 42/48 | €25,375 | €43,210 | +€17,835 | +70.3% |
| Current portion of amounts payable after more than one year | 42 | €10,946 | €8,109 | -€2,837 | -25.9% |
| Trade debts | 44 | €3,498 | €7,424 | +€3,927 | +112% |
| Suppliers | 440/4 | €3,498 | €7,424 | +€3,927 | +112% |
| Taxes, remuneration and social security | 45 | €9,544 | €7,009 | -€2,535 | -26.6% |
| Taxes | 450/3 | €9,544 | €7,009 | -€2,535 | -26.6% |
| Other amounts payable | 47/48 | €1,388 | €20,669 | +€19,281 | +1,390% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,207 | €8,761 | -€446 | -4.8% |
| Other operating charges | 640/8 | €956 | €815 | -€140 | -14.7% |
| Gross operating margin | 9900 | €30,376 | €24,247 | -€6,129 | -20.2% |
| Operating profit (loss) | 9901 | €20,213 | €14,671 | -€5,542 | -27.4% |
| Financial income | 75/76B | €849 | €1,030 | +€181 | +21.3% |
| Recurring financial income | 75 | €849 | €1,030 | +€181 | +21.3% |
| Financial charges | 65/66B | €839 | €513 | -€326 | -38.9% |
| Recurring financial charges | 65 | €839 | €513 | -€326 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €20,223 | €15,188 | -€5,035 | -24.9% |
| Income taxes | 67/77 | €6,106 | €4,997 | -€1,109 | -18.2% |
| Profit (loss) for the period | 9904 | €14,117 | €10,191 | -€3,926 | -27.8% |
| Transfer from tax-exempt reserves | 789 | - | €21,408 | +€21,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,117 | €31,599 | +€17,482 | +124% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.