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JMEDIC: what changed

Two fiscal 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.

What changed

JMEDIC

BE 0792.345.587
NACE 86.210, General medical practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€114,039
2024 · €113,085+€954
Equity
€330,792
2024 · €216,753+€114,039
Cash
€253,042
2024 · €175,260+€77,783
Balance sheet total
€342,930
2024 · €229,807+€113,122

Largest movements

2024 to 2025
Assets
  • Cash +€77,783

    up €77,783 (+44.4%), from €175,260 to €253,042

    mainly Net result for the year (+€114,039) and Depreciation (+€1,082)

  • Current investments +€19,862

    new in 2025: €19,862

  • Receivables within one year +€15,785

    up €15,785 (+36.1%), from €43,768 to €59,553

    of which Other amounts receivable: +€16,520

Equity and liabilities
  • Reserves +€114,039

    up €114,039 (+52.9%), from €215,753 to €329,792

Income statement
  • Financial income +€1,710

    up €1,710 (+165.1%), from €1,036 to €2,746

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €113,085
Gross operating margin +€120
Depreciation -€135
Financial income +€1,710
Financial charges +€104
Taxes -€845
Result 2025 €114,039

Cash bridge derived

cash 2024 to 2025

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.

From operations +€98,558
Investment -€20,775
Financing €0
Cash 2024 €175,260
Net result for the year +€114,039
Depreciation +€1,082
Receivables within one year -€15,785
Smaller working-capital items +€235
Trade debts -€1,012
Investment in fixed assets (net) -€913
Current investments -€19,862
Cash 2025 €253,042
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €229,807 €342,930 +€113,122 +49.2%
Fixed assets 21/28 €4,073 €3,904 -€169 -4.1%
Tangible fixed assets 22/27 €4,073 €3,904 -€169 -4.1%
Furniture and vehicles 24 €2,931 €2,884 -€47 -1.6%
Other tangible fixed assets 26 €1,142 €1,020 -€122 -10.7%
Current assets 29/58 €225,734 €339,026 +€113,291 +50.2%
Amounts receivable within one year 40/41 €43,768 €59,553 +€15,785 +36.1%
Trade receivables 40 €735 - -€735
Other amounts receivable 41 €43,033 €59,553 +€16,520 +38.4%
Current investments 50/53 - €19,862 +€19,862
Cash at bank and in hand 54/58 €175,260 €253,042 +€77,783 +44.4%
Deferred charges and accrued income 490/1 €6,707 €6,568 -€139 -2.1%
Total equity and liabilities 10/49 €229,807 €342,930 +€113,122 +49.2%
Equity 10/15 €216,753 €330,792 +€114,039 +52.6%
Contributions 10/11 €1,000 €1,000 = 0.0%
Reserves 13 €215,753 €329,792 +€114,039 +52.9%
Distributable reserves 133 €215,753 €329,792 +€114,039 +52.9%
Amounts payable 17/49 €13,054 €12,138 -€917 -7.0%
Amounts payable within one year 42/48 €13,054 €12,138 -€917 -7.0%
Trade debts 44 €1,746 €734 -€1,012 -58.0%
Suppliers 440/4 €1,746 €734 -€1,012 -58.0%
Taxes, remuneration and social security 45 €11,309 €11,404 +€95 +0.8%
Taxes 450/3 €11,309 €11,404 +€95 +0.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €947 €1,082 +€135 +14.2%
Gross operating margin 9900 €161,404 €161,524 +€120 +0.1%
Operating profit (loss) 9901 €160,457 €160,442 -€15 0.0%
Financial income 75/76B €1,036 €2,746 +€1,710 +165.1%
Recurring financial income 75 €1,036 €2,746 +€1,710 +165.1%
Financial charges 65/66B €870 €766 -€104 -12.0%
Recurring financial charges 65 €870 €766 -€104 -12.0%
Profit (loss) for the period before taxes 9903 €160,622 €162,422 +€1,799 +1.1%
Income taxes 67/77 €47,537 €48,382 +€845 +1.8%
Profit (loss) for the period 9904 €113,085 €114,039 +€954 +0.8%
Profit (loss) for the period to be appropriated 9905 €113,085 €114,039 +€954 +0.8%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.