MED CONSULT: 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.
MED CONSULT
Largest movements
- Deferred charges and accrued income -€22,242
down €22,242 (-92.8%), from €23,961 to €1,719
- Tangible fixed assets -€20,165
down €20,165 (-3.6%), from €553,048 to €532,883
of which Land and buildings: -€20,110
- Cash -€6,605
down €6,605 (-23.5%), from €28,082 to €21,477
mainly Debts after one year (-€27,916) and Investment in fixed assets (net) (-€23,646)
- Debts after one year -€27,916
down €27,916 (-9.8%), from €285,916 to €258,000
- Trade debts -€14,173
down €14,173 (-89.7%), from €15,800 to €1,626
- Profit (loss) carried forward -€10,055
down €10,055, from €1,687 to -€8,368
- Gross operating margin -€45,261
down €45,261 (-54.5%), from €83,110 to €37,849
- Taxes -€11,228
no longer reported in 2025 (was €11,228)
- Depreciation +€3,637
up €3,637 (+9.1%), from €40,173 to €43,811
- Other operating charges -€1,593
down €1,593 (-82.0%), from €1,944 to €350
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 | €615,440 | €563,068 | -€52,373 | -8.5% |
| Fixed assets | 21/28 | €553,343 | €533,178 | -€20,165 | -3.6% |
| Tangible fixed assets | 22/27 | €553,048 | €532,883 | -€20,165 | -3.6% |
| Land and buildings | 22 | €550,424 | €530,313 | -€20,110 | -3.7% |
| Furniture and vehicles | 24 | €2,625 | €2,570 | -€55 | -2.1% |
| Financial fixed assets | 28 | €295 | €295 | = | 0.0% |
| Current assets | 29/58 | €62,097 | €29,889 | -€32,208 | -51.9% |
| Amounts receivable within one year | 40/41 | €10,054 | €6,693 | -€3,361 | -33.4% |
| Other amounts receivable | 41 | €10,054 | €6,693 | -€3,361 | -33.4% |
| Cash at bank and in hand | 54/58 | €28,082 | €21,477 | -€6,605 | -23.5% |
| Deferred charges and accrued income | 490/1 | €23,961 | €1,719 | -€22,242 | -92.8% |
| Total equity and liabilities | 10/49 | €615,440 | €563,068 | -€52,373 | -8.5% |
| Equity | 10/15 | €282,647 | €272,592 | -€10,055 | -3.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €260,500 | €260,500 | = | 0.0% |
| Distributable reserves | 133 | €260,500 | €260,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,687 | -€8,368 | -€10,055 | |
| Amounts payable | 17/49 | €332,793 | €290,475 | -€42,318 | -12.7% |
| Amounts payable after more than one year | 17 | €285,916 | €258,000 | -€27,916 | -9.8% |
| Financial debts | 170/4 | €285,916 | €258,000 | -€27,916 | -9.8% |
| Amounts payable within one year | 42/48 | €44,034 | €29,542 | -€14,492 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €28,235 | €27,916 | -€319 | -1.1% |
| Trade debts | 44 | €15,800 | €1,626 | -€14,173 | -89.7% |
| Suppliers | 440/4 | €15,800 | €1,626 | -€14,173 | -89.7% |
| Accrued charges and deferred income | 492/3 | €2,843 | €2,933 | +€90 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,173 | €43,811 | +€3,637 | +9.1% |
| Other operating charges | 640/8 | €1,944 | €350 | -€1,593 | -82.0% |
| Gross operating margin | 9900 | €83,110 | €37,849 | -€45,261 | -54.5% |
| Operating profit (loss) | 9901 | €40,993 | -€6,313 | -€47,305 | |
| Financial income | 75/76B | €2,872 | €2,409 | -€462 | -16.1% |
| Recurring financial income | 75 | €2,872 | €2,409 | -€462 | -16.1% |
| Financial charges | 65/66B | €6,783 | €6,152 | -€631 | -9.3% |
| Recurring financial charges | 65 | €6,664 | €6,152 | -€513 | -7.7% |
| Non-recurring financial charges | 66B | €118 | - | -€118 | |
| Profit (loss) for the period before taxes | 9903 | €37,082 | -€10,055 | -€47,136 | |
| Income taxes | 67/77 | €11,228 | - | -€11,228 | |
| Profit (loss) for the period | 9904 | €25,854 | -€10,055 | -€35,909 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,854 | -€10,055 | -€35,909 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.