CDMMÉDICAL: 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.
CDMMÉDICAL
Largest movements
- Cash -€23,614
down €23,614 (-73.8%), from €32,008 to €8,394
mainly Net result for the year (-€31,732) and Tax, wage and social debts (-€8,870)
- Receivables within one year -€16,700
down €16,700 (-50.2%), from €33,265 to €16,565
of which Other amounts receivable: -€17,185
- Deferred charges and accrued income -€1,129
down €1,129 (-40.6%), from €2,785 to €1,655
- Tangible fixed assets +€927
new in 2025: €927
- Profit (loss) carried forward -€31,732
down €31,732 (-54.6%), from €58,134 to €26,402
- Tax, wage and social debts -€8,870
down €8,870 (-90.4%), from €9,809 to €939
- Gross operating margin -€105,660
down €105,660, from €73,044 to -€32,616
- Taxes -€16,179
down €16,179, from €15,880 to -€300
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 | €68,058 | €27,541 | -€40,517 | -59.5% |
| Fixed assets | 21/28 | - | €927 | +€927 | |
| Tangible fixed assets | 22/27 | - | €927 | +€927 | |
| Furniture and vehicles | 24 | - | €927 | +€927 | |
| Current assets | 29/58 | €68,058 | €26,614 | -€41,444 | -60.9% |
| Amounts receivable within one year | 40/41 | €33,265 | €16,565 | -€16,700 | -50.2% |
| Trade receivables | 40 | €583 | €1,068 | +€485 | +83.2% |
| Other amounts receivable | 41 | €32,682 | €15,497 | -€17,185 | -52.6% |
| Cash at bank and in hand | 54/58 | €32,008 | €8,394 | -€23,614 | -73.8% |
| Deferred charges and accrued income | 490/1 | €2,785 | €1,655 | -€1,129 | -40.6% |
| Total equity and liabilities | 10/49 | €68,058 | €27,541 | -€40,517 | -59.5% |
| Equity | 10/15 | €58,134 | €26,402 | -€31,732 | -54.6% |
| Profit (loss) carried forward | 14 | €58,134 | €26,402 | -€31,732 | -54.6% |
| Amounts payable | 17/49 | €9,924 | €1,139 | -€8,785 | -88.5% |
| Amounts payable within one year | 42/48 | €9,924 | €1,139 | -€8,785 | -88.5% |
| Trade debts | 44 | €115 | €200 | +€85 | +73.6% |
| Suppliers | 440/4 | €115 | €200 | +€85 | +73.6% |
| Taxes, remuneration and social security | 45 | €9,809 | €939 | -€8,870 | -90.4% |
| Taxes | 450/3 | €9,809 | €939 | -€8,870 | -90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €458 | +€458 | |
| Gross operating margin | 9900 | €73,044 | -€32,616 | -€105,660 | |
| Operating profit (loss) | 9901 | €73,044 | -€33,074 | -€106,118 | |
| Financial income | 75/76B | €995 | €1,120 | +€125 | +12.5% |
| Recurring financial income | 75 | €995 | €1,120 | +€125 | +12.5% |
| Financial charges | 65/66B | €25 | €77 | +€52 | +209% |
| Recurring financial charges | 65 | €25 | €77 | +€52 | +209% |
| Profit (loss) for the period before taxes | 9903 | €74,014 | -€32,032 | -€106,045 | |
| Income taxes | 67/77 | €15,880 | -€300 | -€16,179 | |
| Profit (loss) for the period | 9904 | €58,134 | -€31,732 | -€89,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,134 | -€31,732 | -€89,866 |
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 14 October 2026 via checked.be.