FANCELLO MEDIC: 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.
FANCELLO MEDIC
Largest movements
- Cash +€14,556
up €14,556 (+29.0%), from €50,172 to €64,728
mainly Depreciation (+€13,464) and Provisions (+€13,250)
- Tangible fixed assets -€11,813
down €11,813 (-13.1%), from €89,843 to €78,030
of which Other tangible fixed assets: -€7,591
- Provisions +€13,250
up €13,250 (+20.4%), from €65,105 to €78,355
- Tax, wage and social debts -€9,991
no longer reported in 2025 (was €9,991)
- Debts after one year -€4,329
down €4,329 (-30.3%), from €14,289 to €9,960
- Provisions +€28,233
up €28,233, from -€14,983 to €13,250
- Gross operating margin +€11,908
up €11,908 (+46.4%), from €25,669 to €37,577
- Depreciation +€4,479
up €4,479 (+49.9%), from €8,985 to €13,464
- Taxes +€2,423
up €2,423 (+42.8%), from €5,660 to €8,083
- Financial income -€2,107
down €2,107 (-98.9%), from €2,129 to €23
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 | €210,484 | €211,437 | +€953 | +0.5% |
| Fixed assets | 21/28 | €90,394 | €78,340 | -€12,055 | -13.3% |
| Intangible fixed assets | 21 | €552 | €310 | -€242 | -43.9% |
| Tangible fixed assets | 22/27 | €89,843 | €78,030 | -€11,813 | -13.1% |
| Plant, machinery and equipment | 23 | €9,449 | €7,385 | -€2,063 | -21.8% |
| Furniture and vehicles | 24 | €12,766 | €10,608 | -€2,158 | -16.9% |
| Other tangible fixed assets | 26 | €67,627 | €60,036 | -€7,591 | -11.2% |
| Current assets | 29/58 | €120,089 | €133,097 | +€13,008 | +10.8% |
| Amounts receivable within one year | 40/41 | €69,917 | €68,144 | -€1,773 | -2.5% |
| Trade receivables | 40 | €30,517 | €25,775 | -€4,742 | -15.5% |
| Other amounts receivable | 41 | €39,400 | €42,368 | +€2,969 | +7.5% |
| Cash at bank and in hand | 54/58 | €50,172 | €64,728 | +€14,556 | +29.0% |
| Deferred charges and accrued income | 490/1 | - | €225 | +€225 | |
| Total equity and liabilities | 10/49 | €210,484 | €211,437 | +€953 | +0.5% |
| Equity | 10/15 | €115,732 | €116,687 | +€955 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €110,732 | €111,687 | +€955 | +0.9% |
| Provisions and deferred taxes | 16 | €65,105 | €78,355 | +€13,250 | +20.4% |
| Provisions for liabilities and charges | 160/5 | €65,105 | €78,355 | +€13,250 | +20.4% |
| Pensions and similar obligations | 160 | €65,105 | €78,355 | +€13,250 | +20.4% |
| Amounts payable | 17/49 | €29,647 | €16,395 | -€13,252 | -44.7% |
| Amounts payable after more than one year | 17 | €14,289 | €9,960 | -€4,329 | -30.3% |
| Financial debts | 170/4 | €14,289 | €9,960 | -€4,329 | -30.3% |
| Amounts payable within one year | 42/48 | €14,523 | €6,435 | -€8,088 | -55.7% |
| Current portion of amounts payable after more than one year | 42 | €4,269 | €4,329 | +€59 | +1.4% |
| Trade debts | 44 | €263 | €2,106 | +€1,844 | +702% |
| Suppliers | 440/4 | €263 | €2,106 | +€1,844 | +702% |
| Taxes, remuneration and social security | 45 | €9,991 | - | -€9,991 | |
| Taxes | 450/3 | €9,991 | - | -€9,991 | |
| Accrued charges and deferred income | 492/3 | €835 | - | -€835 | |
| Non-recurring operating income | 76A | €6,198 | - | -€6,198 | |
| Remuneration, social security and pensions | 62 | €704 | - | -€704 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,985 | €13,464 | +€4,479 | +49.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€14,983 | €13,250 | +€28,233 | |
| Other operating charges | 640/8 | €1,951 | €758 | -€1,193 | -61.1% |
| Gross operating margin | 9900 | €25,669 | €37,577 | +€11,908 | +46.4% |
| Operating profit (loss) | 9901 | €29,012 | €10,105 | -€18,907 | -65.2% |
| Financial income | 75/76B | €2,129 | €23 | -€2,107 | -98.9% |
| Recurring financial income | 75 | €2,129 | €23 | -€2,107 | -98.9% |
| Financial charges | 65/66B | €1,076 | €1,090 | +€13 | +1.2% |
| Recurring financial charges | 65 | €1,076 | €1,090 | +€13 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €30,065 | €9,039 | -€21,027 | -69.9% |
| Income taxes | 67/77 | €5,660 | €8,083 | +€2,423 | +42.8% |
| Profit (loss) for the period | 9904 | €24,405 | €955 | -€23,450 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,405 | €955 | -€23,450 | -96.1% |
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 25 October 2026 via checked.be.