DC MED: 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.
DC MED
Largest movements
- Receivables within one year +€19,418
up €19,418 (+114.9%), from €16,903 to €36,322
of which Trade receivables: +€21,893
- Cash +€6,875
up €6,875 (+12.6%), from €54,489 to €61,364
mainly Other debts (+€64,600) and Net result for the year (+€56,622)
- Tangible fixed assets -€4,769
down €4,769 (-25.9%), from €18,441 to €13,672
of which Furniture and vehicles: -€3,394
- Other debts +€64,600
up €64,600 (+171.8%), from €37,606 to €102,206
- Reserves -€44,500
no longer reported in 2025 (was €44,500)
- Gross operating margin +€26,588
up €26,588 (+52.4%), from €50,705 to €77,293
- Taxes +€5,475
up €5,475 (+56.7%), from €9,652 to €15,127
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 | €90,579 | €112,125 | +€21,545 | +23.8% |
| Fixed assets | 21/28 | €18,441 | €13,672 | -€4,769 | -25.9% |
| Tangible fixed assets | 22/27 | €18,441 | €13,672 | -€4,769 | -25.9% |
| Plant, machinery and equipment | 23 | €12,979 | €11,604 | -€1,375 | -10.6% |
| Furniture and vehicles | 24 | €5,463 | €2,068 | -€3,394 | -62.1% |
| Current assets | 29/58 | €72,138 | €98,452 | +€26,314 | +36.5% |
| Amounts receivable within one year | 40/41 | €16,903 | €36,322 | +€19,418 | +114.9% |
| Trade receivables | 40 | €14,055 | €35,949 | +€21,893 | +155.8% |
| Other amounts receivable | 41 | €2,848 | €373 | -€2,475 | -86.9% |
| Cash at bank and in hand | 54/58 | €54,489 | €61,364 | +€6,875 | +12.6% |
| Deferred charges and accrued income | 490/1 | €746 | €767 | +€21 | +2.8% |
| Total equity and liabilities | 10/49 | €90,579 | €112,125 | +€21,545 | +23.8% |
| Equity | 10/15 | €46,844 | €2,467 | -€44,378 | -94.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €44,500 | - | -€44,500 | |
| Distributable reserves | 133 | €44,500 | - | -€44,500 | |
| Profit (loss) carried forward | 14 | €844 | €967 | +€122 | +14.5% |
| Amounts payable | 17/49 | €43,735 | €109,658 | +€65,923 | +150.7% |
| Amounts payable within one year | 42/48 | €43,735 | €109,658 | +€65,923 | +150.7% |
| Trade debts | 44 | - | €534 | +€534 | |
| Suppliers | 440/4 | - | €534 | +€534 | |
| Taxes, remuneration and social security | 45 | €6,129 | €6,918 | +€789 | +12.9% |
| Taxes | 450/3 | €6,129 | €6,918 | +€789 | +12.9% |
| Other amounts payable | 47/48 | €37,606 | €102,206 | +€64,600 | +171.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,414 | €4,769 | +€355 | +8.0% |
| Other operating charges | 640/8 | €631 | €650 | +€19 | +3.0% |
| Gross operating margin | 9900 | €50,705 | €77,293 | +€26,588 | +52.4% |
| Operating profit (loss) | 9901 | €45,659 | €71,874 | +€26,214 | +57.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.8% |
| Financial charges | 65/66B | €171 | €125 | -€47 | -27.3% |
| Recurring financial charges | 65 | €171 | €125 | -€47 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €45,489 | €71,749 | +€26,260 | +57.7% |
| Income taxes | 67/77 | €9,652 | €15,127 | +€5,475 | +56.7% |
| Profit (loss) for the period | 9904 | €35,837 | €56,622 | +€20,785 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,837 | €56,622 | +€20,785 | +58.0% |
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 1 October 2026 via checked.be.