CM MEDICAB: 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.
CM MEDICAB
Largest movements
- Cash -€44,618
down €44,618 (-91.7%), from €48,653 to €4,035
mainly Other debts (-€56,902) and Debts after one year (-€20,848)
- Receivables within one year -€18,175
down €18,175 (-28.6%), from €63,486 to €45,310
of which Other amounts receivable: -€17,700
- Tangible fixed assets -€6,196
down €6,196 (-22.0%), from €28,171 to €21,974
of which Furniture and vehicles: -€11,201
- Intangible fixed assets -€5,350
no longer reported in 2025 (was €5,350)
- Deferred charges and accrued income +€2,573
up €2,573 (+309.5%), from €831 to €3,404
- Other debts -€56,902
no longer reported in 2025 (was €56,902)
- Debts after one year -€20,848
down €20,848 (-77.0%), from €27,077 to €6,229
- Tax, wage and social debts +€5,985
up €5,985 (+45.2%), from €13,251 to €19,236
- Profit (loss) carried forward -€2,449
new in 2025: -€2,449
- Trade debts +€2,055
up €2,055 (+23.2%), from €8,845 to €10,900
- Gross operating margin -€40,050
down €40,050 (-66.1%), from €60,632 to €20,582
- Taxes -€7,211
down €7,211 (-54.4%), from €13,251 to €6,040
- Depreciation -€3,879
down €3,879 (-17.8%), from €21,776 to €17,897
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 | €146,831 | €75,064 | -€71,767 | -48.9% |
| Fixed assets | 21/28 | €33,861 | €22,314 | -€11,546 | -34.1% |
| Intangible fixed assets | 21 | €5,350 | - | -€5,350 | |
| Tangible fixed assets | 22/27 | €28,171 | €21,974 | -€6,196 | -22.0% |
| Plant, machinery and equipment | 23 | €1,819 | €6,823 | +€5,005 | +275.2% |
| Furniture and vehicles | 24 | €26,352 | €15,151 | -€11,201 | -42.5% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €112,970 | €52,749 | -€60,220 | -53.3% |
| Amounts receivable within one year | 40/41 | €63,486 | €45,310 | -€18,175 | -28.6% |
| Trade receivables | 40 | €17,928 | €17,452 | -€475 | -2.7% |
| Other amounts receivable | 41 | €45,558 | €27,858 | -€17,700 | -38.9% |
| Cash at bank and in hand | 54/58 | €48,653 | €4,035 | -€44,618 | -91.7% |
| Deferred charges and accrued income | 490/1 | €831 | €3,404 | +€2,573 | +309.5% |
| Total equity and liabilities | 10/49 | €146,831 | €75,064 | -€71,767 | -48.9% |
| Equity | 10/15 | €20,300 | €17,851 | -€2,449 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,700 | €1,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,700 | €1,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,700 | €1,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,449 | -€2,449 | |
| Amounts payable | 17/49 | €126,531 | €57,213 | -€69,318 | -54.8% |
| Amounts payable after more than one year | 17 | €27,077 | €6,229 | -€20,848 | -77.0% |
| Financial debts | 170/4 | €27,077 | €6,229 | -€20,848 | -77.0% |
| Amounts payable within one year | 42/48 | €99,453 | €50,984 | -€48,469 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | €20,456 | €20,848 | +€393 | +1.9% |
| Trade debts | 44 | €8,845 | €10,900 | +€2,055 | +23.2% |
| Suppliers | 440/4 | €8,845 | €10,900 | +€2,055 | +23.2% |
| Taxes, remuneration and social security | 45 | €13,251 | €19,236 | +€5,985 | +45.2% |
| Taxes | 450/3 | €13,251 | €19,236 | +€5,985 | +45.2% |
| Other amounts payable | 47/48 | €56,902 | - | -€56,902 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,776 | €17,897 | -€3,879 | -17.8% |
| Other operating charges | 640/8 | €236 | €190 | -€46 | -19.4% |
| Gross operating margin | 9900 | €60,632 | €20,582 | -€40,050 | -66.1% |
| Operating profit (loss) | 9901 | €38,620 | €2,495 | -€36,125 | -93.5% |
| Financial income | 75/76B | €2,212 | €2,046 | -€166 | -7.5% |
| Recurring financial income | 75 | €2,212 | €2,046 | -€166 | -7.5% |
| Financial charges | 65/66B | €1,342 | €949 | -€393 | -29.3% |
| Recurring financial charges | 65 | €1,342 | €949 | -€393 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €39,490 | €3,591 | -€35,898 | -90.9% |
| Income taxes | 67/77 | €13,251 | €6,040 | -€7,211 | -54.4% |
| Profit (loss) for the period | 9904 | €26,238 | -€2,449 | -€28,687 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,238 | -€2,449 | -€28,687 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.