DA 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.
DA MEDICAL
Largest movements
- Cash -€39,513
down €39,513 (-33.5%), from €117,836 to €78,323
mainly Other debts (-€50,000) and Contributions, distributions and other (-€12,000)
- Tangible fixed assets -€8,463
down €8,463 (-65.6%), from €12,900 to €4,438
of which Furniture and vehicles: -€5,980
- Other debts -€50,000
down €50,000 (-75.2%), from €66,471 to €16,471
- Tax, wage and social debts +€6,000
up €6,000 (+24.0%), from €25,000 to €31,000
- Current portion of long-term debt -€5,785
no longer reported in 2025 (was €5,785)
- Profit (loss) carried forward +€1,506
up €1,506 (+6.3%), from €23,981 to €25,487
- Gross operating margin -€75,934
down €75,934 (-72.7%), from €104,434 to €28,501
- Taxes -€18,821
down €18,821 (-75.8%), from €24,821 to €6,000
- Depreciation -€2,448
down €2,448 (-22.4%), from €10,911 to €8,463
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 | €130,736 | €82,760 | -€47,976 | -36.7% |
| Fixed assets | 21/28 | €12,900 | €4,438 | -€8,463 | -65.6% |
| Tangible fixed assets | 22/27 | €12,900 | €4,438 | -€8,463 | -65.6% |
| Plant, machinery and equipment | 23 | €6,921 | €4,438 | -€2,483 | -35.9% |
| Furniture and vehicles | 24 | €5,980 | - | -€5,980 | |
| Current assets | 29/58 | €117,836 | €78,323 | -€39,513 | -33.5% |
| Cash at bank and in hand | 54/58 | €117,836 | €78,323 | -€39,513 | -33.5% |
| Total equity and liabilities | 10/49 | €130,736 | €82,760 | -€47,976 | -36.7% |
| Equity | 10/15 | €32,981 | €34,487 | +€1,506 | +4.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,981 | €25,487 | +€1,506 | +6.3% |
| Amounts payable | 17/49 | €97,755 | €48,273 | -€49,482 | -50.6% |
| Amounts payable within one year | 42/48 | €97,755 | €48,273 | -€49,482 | -50.6% |
| Current portion of amounts payable after more than one year | 42 | €5,785 | - | -€5,785 | |
| Trade debts | 44 | €498 | €802 | +€304 | +61.0% |
| Suppliers | 440/4 | €498 | €802 | +€304 | +61.0% |
| Taxes, remuneration and social security | 45 | €25,000 | €31,000 | +€6,000 | +24.0% |
| Taxes | 450/3 | €25,000 | €31,000 | +€6,000 | +24.0% |
| Other amounts payable | 47/48 | €66,471 | €16,471 | -€50,000 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,911 | €8,463 | -€2,448 | -22.4% |
| Other operating charges | 640/8 | €727 | €352 | -€376 | -51.7% |
| Gross operating margin | 9900 | €104,434 | €28,501 | -€75,934 | -72.7% |
| Operating profit (loss) | 9901 | €92,796 | €19,686 | -€73,110 | -78.8% |
| Financial charges | 65/66B | €257 | €180 | -€76 | -29.7% |
| Recurring financial charges | 65 | €257 | €180 | -€76 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €92,539 | €19,506 | -€73,034 | -78.9% |
| Income taxes | 67/77 | €24,821 | €6,000 | -€18,821 | -75.8% |
| Profit (loss) for the period | 9904 | €67,718 | €13,506 | -€54,213 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,718 | €13,506 | -€54,213 | -80.1% |
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 31 October 2026 via checked.be.