FANIEL MEDICAL: 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.
FANIEL MEDICAL
Largest movements
- Cash +€21,096
up €21,096 (+99.6%), from €21,173 to €42,270
mainly Depreciation (+€30,118) and Net result for the year (+€4,383)
- Intangible fixed assets -€20,000
down €20,000 (-12.5%), from €160,000 to €140,000
- Tangible fixed assets -€6,118
down €6,118 (-24.2%), from €25,301 to €19,183
of which Furniture and vehicles: -€9,592
- Receivables within one year -€3,723
down €3,723 (-15.6%), from €23,837 to €20,114
of which Other amounts receivable: -€3,294
- Debts after one year -€19,191
down €19,191 (-11.8%), from €162,532 to €143,341
- Profit (loss) carried forward +€4,383
up €4,383 (+16.8%), from €26,137 to €30,520
- Tax, wage and social debts +€3,357
up €3,357 (+30.4%), from €11,044 to €14,402
- Trade debts +€2,451
up €2,451 (+61.4%), from €3,993 to €6,444
- Gross operating margin -€926
down €926 (-2.2%), from €41,994 to €41,068
- Taxes +€770
up €770 (+32.8%), from €2,350 to €3,120
- Other operating charges -€664
down €664 (-57.5%), from €1,155 to €491
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,311 | €221,566 | -€8,745 | -3.8% |
| Fixed assets | 21/28 | €185,301 | €159,183 | -€26,118 | -14.1% |
| Intangible fixed assets | 21 | €160,000 | €140,000 | -€20,000 | -12.5% |
| Tangible fixed assets | 22/27 | €25,301 | €19,183 | -€6,118 | -24.2% |
| Furniture and vehicles | 24 | €23,379 | €13,788 | -€9,592 | -41.0% |
| Other tangible fixed assets | 26 | €1,921 | €1,395 | -€526 | -27.4% |
| Assets under construction and advance payments | 27 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €45,010 | €62,384 | +€17,373 | +38.6% |
| Amounts receivable within one year | 40/41 | €23,837 | €20,114 | -€3,723 | -15.6% |
| Trade receivables | 40 | €17,153 | €16,723 | -€429 | -2.5% |
| Other amounts receivable | 41 | €6,685 | €3,390 | -€3,294 | -49.3% |
| Cash at bank and in hand | 54/58 | €21,173 | €42,270 | +€21,096 | +99.6% |
| Total equity and liabilities | 10/49 | €230,311 | €221,566 | -€8,745 | -3.8% |
| Equity | 10/15 | €33,637 | €38,020 | +€4,383 | +13.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Capital | 10 | €7,500 | - | -€7,500 | |
| Issued capital | 100 | €7,500 | - | -€7,500 | |
| Profit (loss) carried forward | 14 | €26,137 | €30,520 | +€4,383 | +16.8% |
| Amounts payable | 17/49 | €196,675 | €183,547 | -€13,128 | -6.7% |
| Amounts payable after more than one year | 17 | €162,532 | €143,341 | -€19,191 | -11.8% |
| Financial debts | 170/4 | €162,532 | €143,341 | -€19,191 | -11.8% |
| Amounts payable within one year | 42/48 | €34,143 | €40,206 | +€6,063 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €18,885 | €19,191 | +€306 | +1.6% |
| Financial debts | 43 | €220 | €169 | -€51 | -23.2% |
| Credit institutions | 430/8 | €220 | €169 | -€51 | -23.2% |
| Trade debts | 44 | €3,993 | €6,444 | +€2,451 | +61.4% |
| Suppliers | 440/4 | €3,993 | €6,444 | +€2,451 | +61.4% |
| Taxes, remuneration and social security | 45 | €11,044 | €14,402 | +€3,357 | +30.4% |
| Taxes | 450/3 | €11,044 | €14,402 | +€3,357 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,097 | €30,118 | +€20 | +0.1% |
| Other operating charges | 640/8 | €1,155 | €491 | -€664 | -57.5% |
| Gross operating margin | 9900 | €41,994 | €41,068 | -€926 | -2.2% |
| Operating profit (loss) | 9901 | €10,742 | €10,459 | -€283 | -2.6% |
| Financial income | 75/76B | - | €347 | +€347 | |
| Recurring financial income | 75 | - | €347 | +€347 | |
| Financial charges | 65/66B | €3,411 | €3,304 | -€107 | -3.1% |
| Recurring financial charges | 65 | €3,411 | €3,304 | -€107 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €7,331 | €7,502 | +€172 | +2.3% |
| Income taxes | 67/77 | €2,350 | €3,120 | +€770 | +32.8% |
| Profit (loss) for the period | 9904 | €4,981 | €4,383 | -€598 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,981 | €4,383 | -€598 | -12.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.