DAP MEDIMAR: 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.
DAP MEDIMAR
Largest movements
- Tangible fixed assets +€50,543
up €50,543 (+15.8%), from €320,531 to €371,074
of which Furniture and vehicles: +€60,683
- Receivables within one year -€9,153
down €9,153 (-75.1%), from €12,192 to €3,039
of which Trade receivables: -€11,234
- Reserves +€32,594
up €32,594 (+90.6%), from €35,975 to €68,569
of which Distributable reserves: +€32,594
- Other debts -€21,162
down €21,162 (-31.8%), from €66,475 to €45,313
- Debts after one year +€16,826
up €16,826 (+8.4%), from €199,555 to €216,381
- Current portion of long-term debt +€11,204
up €11,204 (+39.6%), from €28,272 to €39,476
- Taxes +€9,757
up €9,757 (+278%), from €3,504 to €13,261
- Gross operating margin +€9,643
up €9,643 (+16.2%), from €59,671 to €69,315
- Depreciation +€2,083
up €2,083 (+13.5%), from €15,378 to €17,461
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 | €341,842 | €387,089 | +€45,247 | +13.2% |
| Fixed assets | 21/28 | €320,531 | €371,074 | +€50,543 | +15.8% |
| Tangible fixed assets | 22/27 | €320,531 | €371,074 | +€50,543 | +15.8% |
| Land and buildings | 22 | €310,262 | €298,637 | -€11,625 | -3.7% |
| Plant, machinery and equipment | 23 | €2,353 | €3,839 | +€1,485 | +63.1% |
| Furniture and vehicles | 24 | €7,916 | €68,598 | +€60,683 | +767% |
| Current assets | 29/58 | €21,311 | €16,015 | -€5,296 | -24.9% |
| Amounts receivable within one year | 40/41 | €12,192 | €3,039 | -€9,153 | -75.1% |
| Trade receivables | 40 | €12,016 | €782 | -€11,234 | -93.5% |
| Other amounts receivable | 41 | €176 | €2,257 | +€2,081 | +1,181% |
| Cash at bank and in hand | 54/58 | €5,711 | €9,129 | +€3,418 | +59.8% |
| Deferred charges and accrued income | 490/1 | €3,408 | €3,847 | +€439 | +12.9% |
| Total equity and liabilities | 10/49 | €341,842 | €387,089 | +€45,247 | +13.2% |
| Equity | 10/15 | €42,312 | €74,906 | +€32,594 | +77.0% |
| Contributions | 10/11 | €6,337 | €6,337 | = | 0.0% |
| Reserves | 13 | €35,975 | €68,569 | +€32,594 | +90.6% |
| Non-distributable reserves | 130/1 | €634 | €634 | = | 0.0% |
| Reserves not available under the articles | 1311 | €634 | €634 | = | 0.0% |
| Distributable reserves | 133 | €35,341 | €67,935 | +€32,594 | +92.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €299,530 | €312,183 | +€12,652 | +4.2% |
| Amounts payable after more than one year | 17 | €199,555 | €216,381 | +€16,826 | +8.4% |
| Financial debts | 170/4 | €199,555 | €216,381 | +€16,826 | +8.4% |
| Amounts payable within one year | 42/48 | €99,975 | €95,801 | -€4,174 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €28,272 | €39,476 | +€11,204 | +39.6% |
| Trade debts | 44 | €1,812 | €5,032 | +€3,220 | +178% |
| Suppliers | 440/4 | €1,812 | €5,032 | +€3,220 | +178% |
| Taxes, remuneration and social security | 45 | €3,416 | €5,980 | +€2,564 | +75.1% |
| Taxes | 450/3 | €3,416 | €5,980 | +€2,564 | +75.1% |
| Other amounts payable | 47/48 | €66,475 | €45,313 | -€21,162 | -31.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,378 | €17,461 | +€2,083 | +13.5% |
| Other operating charges | 640/8 | €2,668 | €2,265 | -€403 | -15.1% |
| Gross operating margin | 9900 | €59,671 | €69,315 | +€9,643 | +16.2% |
| Operating profit (loss) | 9901 | €41,626 | €49,589 | +€7,962 | +19.1% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €3,879 | €3,733 | -€146 | -3.8% |
| Recurring financial charges | 65 | €3,879 | €3,733 | -€146 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €37,748 | €45,856 | +€8,108 | +21.5% |
| Income taxes | 67/77 | €3,504 | €13,261 | +€9,757 | +278% |
| Profit (loss) for the period | 9904 | €34,244 | €32,594 | -€1,649 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,244 | €32,594 | -€1,649 | -4.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.