DEKA MEDIC: 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.
DEKA MEDIC
Largest movements
- Current investments -€120,603
down €120,603 (-62.5%), from €193,103 to €72,500
- Cash +€62,521
up €62,521 (+50.7%), from €123,387 to €185,909
mainly Net result for the year (+€208,980) and Current investments (+€120,603)
- Deferred charges and accrued income -€6,189
down €6,189 (-8.6%), from €71,888 to €65,699
- Other debts -€59,180
down €59,180 (-19.7%), from €300,200 to €241,019
- Accrued charges and deferred income -€17,600
no longer reported in 2025 (was €17,600)
- Tax, wage and social debts +€7,166
up €7,166 (+347.7%), from €2,061 to €9,227
of which Taxes: +€3,776
- Financial income +€30,092
up €30,092 (+5043.3%), from €597 to €30,689
- Gross operating margin -€13,812
down €13,812 (-5.3%), from €261,058 to €247,246
- Depreciation -€8,084
down €8,084 (-73.8%), from €10,948 to €2,864
- Taxes +€5,136
up €5,136 (+8.6%), from €59,616 to €64,752
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 | €468,526 | €402,506 | -€66,019 | -14.1% |
| Fixed assets | 21/28 | €77,522 | €78,399 | +€877 | +1.1% |
| Tangible fixed assets | 22/27 | €4,047 | €3,474 | -€573 | -14.2% |
| Plant, machinery and equipment | 23 | €4,019 | €3,474 | -€545 | -13.6% |
| Furniture and vehicles | 24 | €28 | - | -€28 | |
| Financial fixed assets | 28 | €73,474 | €74,924 | +€1,450 | +2.0% |
| Current assets | 29/58 | €391,004 | €324,108 | -€66,896 | -17.1% |
| Amounts receivable within one year | 40/41 | €2,625 | - | -€2,625 | |
| Trade receivables | 40 | €2,150 | - | -€2,150 | |
| Other amounts receivable | 41 | €475 | - | -€475 | |
| Current investments | 50/53 | €193,103 | €72,500 | -€120,603 | -62.5% |
| Cash at bank and in hand | 54/58 | €123,387 | €185,909 | +€62,521 | +50.7% |
| Deferred charges and accrued income | 490/1 | €71,888 | €65,699 | -€6,189 | -8.6% |
| Total equity and liabilities | 10/49 | €468,526 | €402,506 | -€66,019 | -14.1% |
| Equity | 10/15 | €147,504 | €151,483 | +€3,980 | +2.7% |
| Contributions | 10/11 | €52,400 | €52,400 | = | 0.0% |
| Reserves | 13 | €68,860 | €68,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,860 | €5,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,860 | €5,860 | = | 0.0% |
| Distributable reserves | 133 | €63,000 | €63,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,244 | €30,223 | +€3,980 | +15.2% |
| Amounts payable | 17/49 | €321,022 | €251,023 | -€69,999 | -21.8% |
| Amounts payable within one year | 42/48 | €303,422 | €251,023 | -€52,399 | -17.3% |
| Trade debts | 44 | €1,161 | €777 | -€385 | -33.1% |
| Suppliers | 440/4 | €1,161 | €777 | -€385 | -33.1% |
| Taxes, remuneration and social security | 45 | €2,061 | €9,227 | +€7,166 | +347.7% |
| Taxes | 450/3 | - | €3,776 | +€3,776 | |
| Remuneration and social security | 454/9 | €2,061 | €5,451 | +€3,390 | +164.5% |
| Other amounts payable | 47/48 | €300,200 | €241,019 | -€59,180 | -19.7% |
| Accrued charges and deferred income | 492/3 | €17,600 | - | -€17,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,948 | €2,864 | -€8,084 | -73.8% |
| Other operating charges | 640/8 | €1,086 | €1,005 | -€80 | -7.4% |
| Gross operating margin | 9900 | €261,058 | €247,246 | -€13,812 | -5.3% |
| Operating profit (loss) | 9901 | €249,024 | €243,376 | -€5,647 | -2.3% |
| Financial income | 75/76B | €597 | €30,689 | +€30,092 | +5043.3% |
| Recurring financial income | 75 | €597 | €30,689 | +€30,092 | +5043.3% |
| Financial charges | 65/66B | €282 | €334 | +€51 | +18.2% |
| Recurring financial charges | 65 | €282 | €334 | +€51 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €249,338 | €273,732 | +€24,394 | +9.8% |
| Income taxes | 67/77 | €59,616 | €64,752 | +€5,136 | +8.6% |
| Profit (loss) for the period | 9904 | €189,722 | €208,980 | +€19,257 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €189,722 | €208,980 | +€19,257 | +10.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.