CD Médecine: 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.
CD Médecine
Largest movements
- Cash +€21,159
up €21,159 (+42.2%), from €50,150 to €71,309
mainly Net result for the year (+€42,971) and Depreciation (+€11,589)
- Receivables within one year +€8,800
new in 2025: €8,800
of which Trade receivables: +€5,388
- Tangible fixed assets +€4,739
up €4,739 (+11.7%), from €40,342 to €45,081
of which Other tangible fixed assets: +€9,474
- Deferred charges and accrued income -€2,152
down €2,152 (-25.4%), from €8,488 to €6,336
- Reserves +€42,971
up €42,971 (+109.4%), from €39,272 to €82,243
- Debts after one year -€9,838
down €9,838 (-32.4%), from €30,333 to €20,495
- Trade debts -€1,419
down €1,419 (-71.4%), from €1,988 to €569
- Gross operating margin +€13,964
up €13,964 (+21.5%), from €64,837 to €78,801
- Staff costs +€5,477
new in 2025: €5,477
- Depreciation +€3,394
up €3,394 (+41.4%), from €8,195 to €11,589
- Taxes +€1,746
up €1,746 (+11.5%), from €15,174 to €16,920
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 | €98,980 | €131,526 | +€32,546 | +32.9% |
| Fixed assets | 21/28 | €40,342 | €45,081 | +€4,739 | +11.7% |
| Tangible fixed assets | 22/27 | €40,342 | €45,081 | +€4,739 | +11.7% |
| Furniture and vehicles | 24 | €40,342 | €35,606 | -€4,735 | -11.7% |
| Other tangible fixed assets | 26 | - | €9,474 | +€9,474 | |
| Current assets | 29/58 | €58,638 | €86,445 | +€27,807 | +47.4% |
| Amounts receivable within one year | 40/41 | - | €8,800 | +€8,800 | |
| Trade receivables | 40 | - | €5,388 | +€5,388 | |
| Other amounts receivable | 41 | - | €3,412 | +€3,412 | |
| Cash at bank and in hand | 54/58 | €50,150 | €71,309 | +€21,159 | +42.2% |
| Deferred charges and accrued income | 490/1 | €8,488 | €6,336 | -€2,152 | -25.4% |
| Total equity and liabilities | 10/49 | €98,980 | €131,526 | +€32,546 | +32.9% |
| Equity | 10/15 | €41,272 | €84,243 | +€42,971 | +104.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €39,272 | €82,243 | +€42,971 | +109.4% |
| Distributable reserves | 133 | €39,272 | €82,243 | +€42,971 | +109.4% |
| Amounts payable | 17/49 | €57,708 | €47,283 | -€10,425 | -18.1% |
| Amounts payable after more than one year | 17 | €30,333 | €20,495 | -€9,838 | -32.4% |
| Financial debts | 170/4 | €30,333 | €20,495 | -€9,838 | -32.4% |
| Amounts payable within one year | 42/48 | €27,137 | €26,363 | -€774 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €9,838 | €9,838 | = | 0.0% |
| Trade debts | 44 | €1,988 | €569 | -€1,419 | -71.4% |
| Suppliers | 440/4 | €1,988 | €569 | -€1,419 | -71.4% |
| Taxes, remuneration and social security | 45 | €15,174 | €15,957 | +€783 | +5.2% |
| Taxes | 450/3 | €15,174 | €15,174 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €783 | +€783 | |
| Other amounts payable | 47/48 | €138 | €0 | -€138 | -100.0% |
| Accrued charges and deferred income | 492/3 | €238 | €424 | +€187 | +78.6% |
| Remuneration, social security and pensions | 62 | - | €5,477 | +€5,477 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,195 | €11,589 | +€3,394 | +41.4% |
| Gross operating margin | 9900 | €64,837 | €78,801 | +€13,964 | +21.5% |
| Operating profit (loss) | 9901 | €56,642 | €61,735 | +€5,093 | +9.0% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €2,195 | €1,853 | -€342 | -15.6% |
| Recurring financial charges | 65 | €2,195 | €1,853 | -€342 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €54,447 | €59,891 | +€5,444 | +10.0% |
| Income taxes | 67/77 | €15,174 | €16,920 | +€1,746 | +11.5% |
| Profit (loss) for the period | 9904 | €39,272 | €42,971 | +€3,698 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,272 | €42,971 | +€3,698 | +9.4% |
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 12 October 2026 via checked.be.