CD MEDICALE: 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 MEDICALE
Largest movements
- Tangible fixed assets +€170,739
new in 2025: €170,739
of which Land and buildings: +€169,293
- Cash -€23,477
down €23,477 (-61.8%), from €37,971 to €14,494
mainly Investment in fixed assets (net) (-€180,200) and Contributions, distributions and other (-€25,294)
- Debts after one year +€123,029
up €123,029 (+8,115%), from €1,516 to €124,545
- Other debts +€30,000
new in 2025: €30,000
- Profit (loss) carried forward -€19,636
down €19,636 (-76.9%), from €25,542 to €5,906
- Current portion of long-term debt +€13,459
new in 2025: €13,459
- Accrued charges and deferred income -€2,166
no longer reported in 2025 (was €2,166)
- Depreciation +€9,461
new in 2025: €9,461
- Gross operating margin +€4,953
up €4,953 (+13.6%), from €36,494 to €41,447
- Financial charges +€4,218
up €4,218 (+2,343%), from €180 to €4,398
- Taxes +€2,828
up €2,828 (+15.5%), from €18,211 to €21,039
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 | €37,971 | €185,233 | +€147,262 | +388% |
| Fixed assets | 21/28 | - | €170,739 | +€170,739 | |
| Tangible fixed assets | 22/27 | - | €170,739 | +€170,739 | |
| Land and buildings | 22 | - | €169,293 | +€169,293 | |
| Furniture and vehicles | 24 | - | €1,446 | +€1,446 | |
| Current assets | 29/58 | €37,971 | €14,494 | -€23,477 | -61.8% |
| Cash at bank and in hand | 54/58 | €37,971 | €14,494 | -€23,477 | -61.8% |
| Total equity and liabilities | 10/49 | €37,971 | €185,233 | +€147,262 | +388% |
| Equity | 10/15 | €27,542 | €7,906 | -€19,636 | -71.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,542 | €5,906 | -€19,636 | -76.9% |
| Amounts payable | 17/49 | €10,429 | €177,327 | +€166,898 | +1,600% |
| Amounts payable after more than one year | 17 | €1,516 | €124,545 | +€123,029 | +8,115% |
| Financial debts | 170/4 | €1,516 | €124,545 | +€123,029 | +8,115% |
| Amounts payable within one year | 42/48 | €6,747 | €52,782 | +€46,035 | +682% |
| Current portion of amounts payable after more than one year | 42 | - | €13,459 | +€13,459 | |
| Trade debts | 44 | €1,708 | €2,122 | +€414 | +24.2% |
| Suppliers | 440/4 | €1,708 | €2,122 | +€414 | +24.2% |
| Taxes, remuneration and social security | 45 | €5,039 | €7,201 | +€2,162 | +42.9% |
| Taxes | 450/3 | €4,000 | €6,162 | +€2,162 | +54.1% |
| Remuneration and social security | 454/9 | €1,039 | €1,039 | = | 0.0% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | €2,166 | - | -€2,166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,461 | +€9,461 | |
| Other operating charges | 640/8 | €898 | €659 | -€239 | -26.6% |
| Non-recurring operating charges | 66A | - | €232 | +€232 | |
| Gross operating margin | 9900 | €36,494 | €41,447 | +€4,953 | +13.6% |
| Operating profit (loss) | 9901 | €35,596 | €31,095 | -€4,501 | -12.6% |
| Financial charges | 65/66B | €180 | €4,398 | +€4,218 | +2,343% |
| Recurring financial charges | 65 | €180 | €4,398 | +€4,218 | +2,343% |
| Profit (loss) for the period before taxes | 9903 | €35,416 | €26,697 | -€8,719 | -24.6% |
| Income taxes | 67/77 | €18,211 | €21,039 | +€2,828 | +15.5% |
| Profit (loss) for the period | 9904 | €17,205 | €5,658 | -€11,547 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,205 | €5,658 | -€11,547 | -67.1% |
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 18 October 2026 via checked.be.