F.D. MEDICALE: what changed
F.D. MEDICALE
Largest movements
- Tangible fixed assets -€14,716
down €14,716 (-46.3%), from €31,790 to €17,073
of which Land and buildings: -€7,658
- Cash +€906
up €906 (+1.8%), from €51,391 to €52,296
mainly Depreciation (+€16,516) and Tax, wage and social debts (+€748)
- Other debts -€8,930
down €8,930 (-77.9%), from €11,463 to €2,532
- Profit (loss) carried forward -€5,834
down €5,834 (-22.3%), from -€26,164 to -€31,998
- Gross operating margin -€12,216
down €12,216 (-44.1%), from €27,675 to €15,459
- Depreciation -€1,884
down €1,884 (-10.2%), from €18,400 to €16,516
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,265 | €69,454 | -€13,811 | -16.6% |
| Fixed assets | 21/28 | €31,874 | €17,157 | -€14,716 | -46.2% |
| Tangible fixed assets | 22/27 | €31,790 | €17,073 | -€14,716 | -46.3% |
| Land and buildings | 22 | €15,306 | €7,649 | -€7,658 | -50.0% |
| Plant, machinery and equipment | 23 | €5,762 | €3,696 | -€2,066 | -35.9% |
| Furniture and vehicles | 24 | €10,721 | €5,729 | -€4,993 | -46.6% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €51,391 | €52,296 | +€906 | +1.8% |
| Cash at bank and in hand | 54/58 | €51,391 | €52,296 | +€906 | +1.8% |
| Total equity and liabilities | 10/49 | €83,265 | €69,454 | -€13,811 | -16.6% |
| Equity | 10/15 | €60,057 | €54,223 | -€5,834 | -9.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €67,671 | €67,671 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,556 | €7,556 | = | 0.0% |
| Distributable reserves | 133 | €60,115 | €60,115 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,164 | -€31,998 | -€5,834 | -22.3% |
| Amounts payable | 17/49 | €23,208 | €15,230 | -€7,977 | -34.4% |
| Amounts payable within one year | 42/48 | €15,239 | €7,457 | -€7,782 | -51.1% |
| Trade debts | 44 | €3,000 | €3,401 | +€401 | +13.4% |
| Suppliers | 440/4 | €3,000 | €3,401 | +€401 | +13.4% |
| Taxes, remuneration and social security | 45 | €776 | €1,524 | +€748 | +96.4% |
| Taxes | 450/3 | €776 | €1,524 | +€748 | +96.4% |
| Other amounts payable | 47/48 | €11,463 | €2,532 | -€8,930 | -77.9% |
| Accrued charges and deferred income | 492/3 | €7,969 | €7,773 | -€196 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,400 | €16,516 | -€1,884 | -10.2% |
| Other operating charges | 640/8 | €4,023 | €4,075 | +€52 | +1.3% |
| Gross operating margin | 9900 | €27,675 | €15,459 | -€12,216 | -44.1% |
| Operating profit (loss) | 9901 | €5,253 | -€5,132 | -€10,384 | |
| Financial income | 75/76B | €81 | €173 | +€92 | +115% |
| Recurring financial income | 75 | €81 | €173 | +€92 | +115% |
| Financial charges | 65/66B | €728 | €875 | +€147 | +20.1% |
| Recurring financial charges | 65 | €728 | €875 | +€147 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €4,605 | -€5,834 | -€10,439 | |
| Profit (loss) for the period | 9904 | €4,605 | -€5,834 | -€10,439 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,605 | -€5,834 | -€10,439 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.