EVI-MEDIRAY: 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.
EVI-MEDIRAY
Largest movements
- Tangible fixed assets -€284,917
down €284,917 (-32.1%), from €888,598 to €603,681
of which Other tangible fixed assets: -€249,223
- Cash +€110,106
up €110,106 (+181%), from €60,918 to €171,024
mainly Investment in fixed assets (net) (+€202,147) and Net result for the year (+€143,414)
- Receivables within one year +€74,060
up €74,060 (+33.3%), from €222,114 to €296,175
of which Other amounts receivable: +€69,538
- Current investments +€40,969
up €40,969 (+24.8%), from €165,399 to €206,368
- Debts after one year -€33,803
down €33,803 (-61.7%), from €54,773 to €20,970
- Reserves -€13,741
down €13,741 (-1.2%), from €1.2m to €1.2m
- Gross operating margin -€37,284
down €37,284 (-9.3%), from €400,930 to €363,646
- Taxes -€27,704
down €27,704 (-30.4%), from €91,159 to €63,455
- Depreciation -€12,597
down €12,597 (-13.2%), from €95,367 to €82,770
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 | €1,350,901 | €1,285,947 | -€64,954 | -4.8% |
| Fixed assets | 21/28 | €888,598 | €603,681 | -€284,917 | -32.1% |
| Tangible fixed assets | 22/27 | €888,598 | €603,681 | -€284,917 | -32.1% |
| Land and buildings | 22 | €91,279 | €86,864 | -€4,415 | -4.8% |
| Plant, machinery and equipment | 23 | €13,351 | €10,342 | -€3,009 | -22.5% |
| Furniture and vehicles | 24 | €98,469 | €70,199 | -€28,270 | -28.7% |
| Other tangible fixed assets | 26 | €685,498 | €436,275 | -€249,223 | -36.4% |
| Current assets | 29/58 | €462,303 | €682,266 | +€219,963 | +47.6% |
| Amounts receivable within one year | 40/41 | €222,114 | €296,175 | +€74,060 | +33.3% |
| Trade receivables | 40 | €214,158 | €218,681 | +€4,522 | +2.1% |
| Other amounts receivable | 41 | €7,956 | €77,494 | +€69,538 | +874% |
| Current investments | 50/53 | €165,399 | €206,368 | +€40,969 | +24.8% |
| Cash at bank and in hand | 54/58 | €60,918 | €171,024 | +€110,106 | +181% |
| Deferred charges and accrued income | 490/1 | €13,871 | €8,699 | -€5,172 | -37.3% |
| Total equity and liabilities | 10/49 | €1,350,901 | €1,285,947 | -€64,954 | -4.8% |
| Equity | 10/15 | €1,176,440 | €1,162,698 | -€13,741 | -1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,164,040 | €1,150,298 | -€13,741 | -1.2% |
| Distributable reserves | 133 | €1,164,040 | €1,150,298 | -€13,741 | -1.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €174,461 | €123,249 | -€51,212 | -29.4% |
| Amounts payable after more than one year | 17 | €54,773 | €20,970 | -€33,803 | -61.7% |
| Financial debts | 170/4 | €54,773 | €20,970 | -€33,803 | -61.7% |
| Amounts payable within one year | 42/48 | €118,926 | €102,279 | -€16,648 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €45,816 | €33,803 | -€12,013 | -26.2% |
| Financial debts | 43 | €17,048 | €16,667 | -€381 | -2.2% |
| Credit institutions | 430/8 | €17,048 | €16,667 | -€381 | -2.2% |
| Trade debts | 44 | €30,865 | €29,786 | -€1,079 | -3.5% |
| Suppliers | 440/4 | €30,865 | €29,786 | -€1,079 | -3.5% |
| Taxes, remuneration and social security | 45 | €21,718 | €21,769 | +€52 | +0.2% |
| Taxes | 450/3 | €16,159 | €16,159 | = | 0.0% |
| Remuneration and social security | 454/9 | €5,559 | €5,610 | +€52 | +0.9% |
| Other amounts payable | 47/48 | €3,480 | €254 | -€3,226 | -92.7% |
| Accrued charges and deferred income | 492/3 | €762 | €0 | -€762 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,367 | €82,770 | -€12,597 | -13.2% |
| Other operating charges | 640/8 | €5,427 | €6,431 | +€1,004 | +18.5% |
| Non-recurring operating charges | 66A | - | €66,351 | +€66,351 | |
| Gross operating margin | 9900 | €400,930 | €363,646 | -€37,284 | -9.3% |
| Operating profit (loss) | 9901 | €300,137 | €208,095 | -€92,042 | -30.7% |
| Financial income | 75/76B | €152 | €1,017 | +€866 | +571% |
| Recurring financial income | 75 | €152 | €1,017 | +€866 | +571% |
| Financial charges | 65/66B | €4,429 | €2,243 | -€2,186 | -49.4% |
| Recurring financial charges | 65 | €4,429 | €2,243 | -€2,186 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €295,859 | €206,869 | -€88,990 | -30.1% |
| Income taxes | 67/77 | €91,159 | €63,455 | -€27,704 | -30.4% |
| Profit (loss) for the period | 9904 | €204,700 | €143,414 | -€61,286 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €204,700 | €143,414 | -€61,286 | -29.9% |
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 18 October 2026 via checked.be.