JMedsurg: 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.
JMedsurg
Largest movements
- Cash +€73,755
up €73,755 (+545%), from €13,522 to €87,277
mainly Net result for the year (+€118,151) and Tax, wage and social debts (+€33,705)
- Deferred charges and accrued income +€71,555
up €71,555 (+214%), from €33,368 to €104,923
- Receivables within one year -€4,270
no longer reported in 2025 (was €4,270)
- Profit (loss) carried forward +€118,151
up €118,151 (+1,274%), from €9,277 to €127,427
- Tax, wage and social debts +€33,705
up €33,705 (+284%), from €11,886 to €45,591
- Other debts -€5,343
down €5,343 (-89.0%), from €6,000 to €657
- Current portion of long-term debt -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Gross operating margin +€143,128
up €143,128 (+1,202%), from €11,908 to €155,036
- Taxes +€31,538
up €31,538 (+1,222%), from €2,581 to €34,119
- Financial charges +€2,766
new in 2025: €2,766
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 | €51,160 | €192,200 | +€141,040 | +276% |
| Current assets | 29/58 | €51,160 | €192,200 | +€141,040 | +276% |
| Amounts receivable within one year | 40/41 | €4,270 | - | -€4,270 | |
| Trade receivables | 40 | €4,270 | - | -€4,270 | |
| Cash at bank and in hand | 54/58 | €13,522 | €87,277 | +€73,755 | +545% |
| Deferred charges and accrued income | 490/1 | €33,368 | €104,923 | +€71,555 | +214% |
| Total equity and liabilities | 10/49 | €51,160 | €192,200 | +€141,040 | +276% |
| Equity | 10/15 | €11,777 | €129,927 | +€118,151 | +1,003% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,277 | €127,427 | +€118,151 | +1,274% |
| Amounts payable | 17/49 | €39,383 | €62,273 | +€22,890 | +58.1% |
| Amounts payable within one year | 42/48 | €39,383 | €62,273 | +€22,890 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Trade debts | 44 | €1,497 | €1,025 | -€472 | -31.5% |
| Suppliers | 440/4 | €1,497 | €1,025 | -€472 | -31.5% |
| Taxes, remuneration and social security | 45 | €11,886 | €45,591 | +€33,705 | +284% |
| Taxes | 450/3 | €11,886 | €45,591 | +€33,705 | +284% |
| Other amounts payable | 47/48 | €6,000 | €657 | -€5,343 | -89.0% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €11,908 | €155,036 | +€143,128 | +1,202% |
| Operating profit (loss) | 9901 | €11,858 | €155,036 | +€143,178 | +1,207% |
| Financial charges | 65/66B | - | €2,766 | +€2,766 | |
| Recurring financial charges | 65 | - | €2,766 | +€2,766 | |
| Profit (loss) for the period before taxes | 9903 | €11,858 | €152,270 | +€140,412 | +1,184% |
| Income taxes | 67/77 | €2,581 | €34,119 | +€31,538 | +1,222% |
| Profit (loss) for the period | 9904 | €9,277 | €118,151 | +€108,874 | +1,174% |
| Profit (loss) for the period to be appropriated | 9905 | €9,277 | €118,151 | +€108,874 | +1,174% |
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 19 October 2026 via checked.be.