D-MEDICAL: 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.
D-MEDICAL
Largest movements
- Receivables within one year -€66,358
down €66,358 (-64.7%), from €102,560 to €36,202
of which Trade receivables: -€57,466
- Debts after one year -€50,343
down €50,343 (-25.2%), from €199,743 to €149,400
- Advances received -€48,400
down €48,400 (-100%), from €48,400 to €0
- Tax, wage and social debts +€31,987
up €31,987 (+417%), from €7,672 to €39,659
- Other debts -€5,856
down €5,856 (-5.4%), from €107,551 to €101,695
- Profit (loss) carried forward +€5,642
up €5,642 (+66.8%), from -€8,448 to -€2,806
- Gross operating margin +€6,990
up €6,990 (+42.7%), from €16,359 to €23,349
- Taxes +€3,559
up €3,559 (+124%), from €2,879 to €6,438
- Financial charges -€1,488
down €1,488 (-12.4%), from €12,041 to €10,554
- Financial income -€877
down €877 (-100%), from €877 to €0
- Other operating charges -€433
down €433 (-48.2%), from €898 to €465
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 | €458,668 | €393,257 | -€65,410 | -14.3% |
| Fixed assets | 21/28 | €350,250 | €350,000 | -€250 | -0.1% |
| Tangible fixed assets | 22/27 | €250 | €0 | -€250 | -100% |
| Plant, machinery and equipment | 23 | €250 | €0 | -€250 | -100% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €108,418 | €43,257 | -€65,160 | -60.1% |
| Amounts receivable within one year | 40/41 | €102,560 | €36,202 | -€66,358 | -64.7% |
| Trade receivables | 40 | €84,440 | €26,974 | -€57,466 | -68.1% |
| Other amounts receivable | 41 | €18,120 | €9,228 | -€8,892 | -49.1% |
| Cash at bank and in hand | 54/58 | €5,857 | €7,055 | +€1,198 | +20.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €458,668 | €393,257 | -€65,410 | -14.3% |
| Equity | 10/15 | €27,012 | €32,654 | +€5,642 | +20.9% |
| Contributions | 10/11 | €33,600 | €33,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,448 | -€2,806 | +€5,642 | +66.8% |
| Amounts payable | 17/49 | €431,656 | €360,603 | -€71,053 | -16.5% |
| Amounts payable after more than one year | 17 | €199,743 | €149,400 | -€50,343 | -25.2% |
| Financial debts | 170/4 | €199,743 | €149,400 | -€50,343 | -25.2% |
| Amounts payable within one year | 42/48 | €231,912 | €210,660 | -€21,253 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €48,350 | €50,343 | +€1,993 | +4.1% |
| Trade debts | 44 | €19,939 | €18,963 | -€976 | -4.9% |
| Suppliers | 440/4 | €19,939 | €18,963 | -€976 | -4.9% |
| Advances received on contracts in progress | 46 | €48,400 | €0 | -€48,400 | -100% |
| Taxes, remuneration and social security | 45 | €7,672 | €39,659 | +€31,987 | +417% |
| Taxes | 450/3 | €7,672 | €39,659 | +€31,987 | +417% |
| Other amounts payable | 47/48 | €107,551 | €101,695 | -€5,856 | -5.4% |
| Accrued charges and deferred income | 492/3 | - | €543 | +€543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €250 | -€323 | -56.3% |
| Other operating charges | 640/8 | €898 | €465 | -€433 | -48.2% |
| Gross operating margin | 9900 | €16,359 | €23,349 | +€6,990 | +42.7% |
| Operating profit (loss) | 9901 | €14,888 | €22,634 | +€7,746 | +52.0% |
| Financial income | 75/76B | €877 | €0 | -€877 | -100% |
| Recurring financial income | 75 | €877 | €0 | -€877 | -100% |
| Financial charges | 65/66B | €12,041 | €10,554 | -€1,488 | -12.4% |
| Recurring financial charges | 65 | €12,041 | €10,554 | -€1,488 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €3,724 | €12,080 | +€8,356 | +224% |
| Income taxes | 67/77 | €2,879 | €6,438 | +€3,559 | +124% |
| Profit (loss) for the period | 9904 | €845 | €5,642 | +€4,797 | +567% |
| Profit (loss) for the period to be appropriated | 9905 | €845 | €5,642 | +€4,797 | +567% |
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 27 October 2026 via checked.be.