EAS-MED: 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.
EAS-MED
Largest movements
- Receivables within one year +€24,141
new in 2026: €24,141
of which Other amounts receivable: +€23,000
- Tangible fixed assets +€10,746
up €10,746 (+16.9%), from €63,706 to €74,452
of which Furniture and vehicles: +€21,530
- Cash +€5,184
up €5,184 (+12994.8%), from €40 to €5,224
mainly Net result for the year (+€50,993) and Depreciation (+€13,020)
- Deferred charges and accrued income -€3,263
down €3,263 (-35.6%), from €9,173 to €5,910
- Profit (loss) carried forward +€50,993
up €50,993 (+559.9%), from €9,107 to €60,100
- Other debts -€16,744
down €16,744 (-36.1%), from €46,369 to €29,626
- Tax, wage and social debts +€10,345
up €10,345 (+107.2%), from €9,655 to €20,000
- Accrued charges and deferred income -€7,000
no longer reported in 2026 (was €7,000)
- Gross operating margin +€67,971
up €67,971 (+379.6%), from €17,906 to €85,877
- Taxes +€27,393
up €27,393, from -€7,508 to €19,885
- Financial charges -€1,141
down €1,141 (-44.9%), from €2,543 to €1,402
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,918 | €109,726 | +€36,808 | +50.5% |
| Fixed assets | 21/28 | €63,706 | €74,452 | +€10,746 | +16.9% |
| Tangible fixed assets | 22/27 | €63,706 | €74,452 | +€10,746 | +16.9% |
| Land and buildings | 22 | €61,663 | €51,087 | -€10,576 | -17.2% |
| Plant, machinery and equipment | 23 | €1,144 | €937 | -€208 | -18.2% |
| Furniture and vehicles | 24 | €899 | €22,429 | +€21,530 | +2395.8% |
| Current assets | 29/58 | €9,213 | €35,274 | +€26,061 | +282.9% |
| Amounts receivable within one year | 40/41 | - | €24,141 | +€24,141 | |
| Trade receivables | 40 | - | €1,141 | +€1,141 | |
| Other amounts receivable | 41 | - | €23,000 | +€23,000 | |
| Cash at bank and in hand | 54/58 | €40 | €5,224 | +€5,184 | +12994.8% |
| Deferred charges and accrued income | 490/1 | €9,173 | €5,910 | -€3,263 | -35.6% |
| Total equity and liabilities | 10/49 | €72,918 | €109,726 | +€36,808 | +50.5% |
| Equity | 10/15 | €9,107 | €60,100 | +€50,993 | +559.9% |
| Profit (loss) carried forward | 14 | €9,107 | €60,100 | +€50,993 | +559.9% |
| Amounts payable | 17/49 | €63,811 | €49,626 | -€14,186 | -22.2% |
| Amounts payable within one year | 42/48 | €56,811 | €49,626 | -€7,186 | -12.6% |
| Trade debts | 44 | €787 | - | -€787 | |
| Suppliers | 440/4 | €787 | - | -€787 | |
| Taxes, remuneration and social security | 45 | €9,655 | €20,000 | +€10,345 | +107.2% |
| Taxes | 450/3 | €9,655 | €20,000 | +€10,345 | +107.2% |
| Other amounts payable | 47/48 | €46,369 | €29,626 | -€16,744 | -36.1% |
| Accrued charges and deferred income | 492/3 | €7,000 | - | -€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,858 | €13,020 | +€162 | +1.3% |
| Other operating charges | 640/8 | €1,433 | €578 | -€856 | -59.7% |
| Gross operating margin | 9900 | €17,906 | €85,877 | +€67,971 | +379.6% |
| Operating profit (loss) | 9901 | €3,614 | €72,280 | +€68,665 | +1899.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,543 | €1,402 | -€1,141 | -44.9% |
| Recurring financial charges | 65 | €2,543 | €1,402 | -€1,141 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €1,071 | €70,878 | +€69,807 | +6515.5% |
| Income taxes | 67/77 | -€7,508 | €19,885 | +€27,393 | |
| Profit (loss) for the period | 9904 | €8,580 | €50,993 | +€42,414 | +494.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,580 | €50,993 | +€42,414 | +494.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.