CKMed: 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.
CKMed
Largest movements
- Receivables within one year -€57,058
down €57,058 (-68.1%), from €83,759 to €26,701
of which Trade receivables: -€61,965
- Cash +€56,116
up €56,116 (+41.3%), from €135,743 to €191,859
mainly Net result for the year (+€111,721) and Receivables within one year (+€57,058)
- Tangible fixed assets -€11,027
down €11,027 (-18.7%), from €59,021 to €47,994
of which Furniture and vehicles: -€11,605
- Reserves +€94,578
up €94,578 (+76.1%), from €124,240 to €218,817
- Trade debts -€63,789
down €63,789 (-98.2%), from €64,966 to €1,177
- Tax, wage and social debts -€38,179
down €38,179 (-79.9%), from €47,754 to €9,576
of which Taxes: -€38,180
- Debts after one year -€14,545
down €14,545 (-34.0%), from €42,724 to €28,179
- Other debts +€7,262
up €7,262 (+73.5%), from €9,881 to €17,143
- Gross operating margin -€22,579
down €22,579 (-12.2%), from €185,647 to €163,068
- Taxes -€7,446
down €7,446 (-18.2%), from €41,020 to €33,574
- Depreciation +€7,357
up €7,357 (+145.2%), from €5,065 to €12,423
- Financial charges +€5,083
up €5,083 (+294.0%), from €1,729 to €6,812
of which Non-recurring financial charges: +€2,829
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 | €306,885 | €292,767 | -€14,119 | -4.6% |
| Fixed assets | 21/28 | €59,021 | €47,994 | -€11,027 | -18.7% |
| Tangible fixed assets | 22/27 | €59,021 | €47,994 | -€11,027 | -18.7% |
| Plant, machinery and equipment | 23 | - | €578 | +€578 | |
| Furniture and vehicles | 24 | €59,021 | €47,416 | -€11,605 | -19.7% |
| Current assets | 29/58 | €247,864 | €244,772 | -€3,092 | -1.2% |
| Amounts receivable within one year | 40/41 | €83,759 | €26,701 | -€57,058 | -68.1% |
| Trade receivables | 40 | €62,100 | €135 | -€61,965 | -99.8% |
| Other amounts receivable | 41 | €21,659 | €26,566 | +€4,907 | +22.7% |
| Cash at bank and in hand | 54/58 | €135,743 | €191,859 | +€56,116 | +41.3% |
| Deferred charges and accrued income | 490/1 | €28,362 | €26,212 | -€2,150 | -7.6% |
| Total equity and liabilities | 10/49 | €306,885 | €292,767 | -€14,119 | -4.6% |
| Equity | 10/15 | €126,240 | €220,817 | +€94,578 | +74.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €124,240 | €218,817 | +€94,578 | +76.1% |
| Distributable reserves | 133 | €124,240 | €218,817 | +€94,578 | +76.1% |
| Amounts payable | 17/49 | €180,646 | €71,949 | -€108,697 | -60.2% |
| Amounts payable after more than one year | 17 | €42,724 | €28,179 | -€14,545 | -34.0% |
| Financial debts | 170/4 | €42,724 | €28,179 | -€14,545 | -34.0% |
| Amounts payable within one year | 42/48 | €136,592 | €42,441 | -€94,151 | -68.9% |
| Current portion of amounts payable after more than one year | 42 | €13,991 | €14,545 | +€554 | +4.0% |
| Trade debts | 44 | €64,966 | €1,177 | -€63,789 | -98.2% |
| Suppliers | 440/4 | €64,966 | €1,177 | -€63,789 | -98.2% |
| Taxes, remuneration and social security | 45 | €47,754 | €9,576 | -€38,179 | -79.9% |
| Taxes | 450/3 | €45,254 | €7,074 | -€38,180 | -84.4% |
| Remuneration and social security | 454/9 | €2,500 | €2,502 | +€2 | +0.1% |
| Other amounts payable | 47/48 | €9,881 | €17,143 | +€7,262 | +73.5% |
| Accrued charges and deferred income | 492/3 | €1,329 | €1,329 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,065 | €12,423 | +€7,357 | +145.2% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €185,647 | €163,068 | -€22,579 | -12.2% |
| Operating profit (loss) | 9901 | €180,531 | €150,645 | -€29,886 | -16.6% |
| Financial income | 75/76B | €573 | €1,461 | +€889 | +155.3% |
| Recurring financial income | 75 | €573 | €1,461 | +€889 | +155.3% |
| Financial charges | 65/66B | €1,729 | €6,812 | +€5,083 | +294.0% |
| Recurring financial charges | 65 | €1,729 | €3,983 | +€2,254 | +130.4% |
| Non-recurring financial charges | 66B | - | €2,829 | +€2,829 | |
| Profit (loss) for the period before taxes | 9903 | €179,375 | €145,295 | -€34,080 | -19.0% |
| Income taxes | 67/77 | €41,020 | €33,574 | -€7,446 | -18.2% |
| Profit (loss) for the period | 9904 | €138,355 | €111,721 | -€26,634 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €138,355 | €111,721 | -€26,634 | -19.3% |
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 8 October 2026 via checked.be.