MED CONSULTING: 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 CONSULTING
Largest movements
- Deferred charges and accrued income -€35,379
down €35,379 (-81.7%), from €43,319 to €7,940
- Tangible fixed assets -€17,729
down €17,729 (-52.3%), from €33,899 to €16,170
of which Furniture and vehicles: -€12,708
- Cash -€15,926
down €15,926 (-11.8%), from €135,508 to €119,582
mainly Other debts (-€71,181) and Contributions, distributions and other (-€22,576)
- Other debts -€71,181
down €71,181 (-75.8%), from €93,896 to €22,715
- Tax, wage and social debts +€5,851
up €5,851 (+78.5%), from €7,452 to €13,303
of which Taxes: +€7,933
- Reserves -€4,361
down €4,361 (-4.1%), from €105,341 to €100,980
- Gross operating margin +€23,940
up €23,940 (+109%), from €21,992 to €45,932
- Taxes +€6,719
up €6,719 (+553%), from €1,214 to €7,933
- Depreciation +€631
up €631 (+3.4%), from €18,539 to €19,170
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 | €212,726 | €144,290 | -€68,436 | -32.2% |
| Fixed assets | 21/28 | €33,899 | €16,170 | -€17,729 | -52.3% |
| Tangible fixed assets | 22/27 | €33,899 | €16,170 | -€17,729 | -52.3% |
| Plant, machinery and equipment | 23 | €11,458 | €6,437 | -€5,021 | -43.8% |
| Furniture and vehicles | 24 | €22,441 | €9,733 | -€12,708 | -56.6% |
| Current assets | 29/58 | €178,827 | €128,120 | -€50,707 | -28.4% |
| Amounts receivable within one year | 40/41 | - | €598 | +€598 | |
| Trade receivables | 40 | - | €598 | +€598 | |
| Cash at bank and in hand | 54/58 | €135,508 | €119,582 | -€15,926 | -11.8% |
| Deferred charges and accrued income | 490/1 | €43,319 | €7,940 | -€35,379 | -81.7% |
| Total equity and liabilities | 10/49 | €212,726 | €144,290 | -€68,436 | -32.2% |
| Equity | 10/15 | €107,841 | €103,480 | -€4,361 | -4.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €105,341 | €100,980 | -€4,361 | -4.1% |
| Distributable reserves | 133 | €105,341 | €100,980 | -€4,361 | -4.1% |
| Amounts payable | 17/49 | €104,885 | €40,810 | -€64,075 | -61.1% |
| Amounts payable within one year | 42/48 | €104,856 | €40,810 | -€64,046 | -61.1% |
| Trade debts | 44 | €3,508 | €4,792 | +€1,284 | +36.6% |
| Suppliers | 440/4 | €3,508 | €4,792 | +€1,284 | +36.6% |
| Taxes, remuneration and social security | 45 | €7,452 | €13,303 | +€5,851 | +78.5% |
| Taxes | 450/3 | €1,214 | €9,147 | +€7,933 | +653% |
| Remuneration and social security | 454/9 | €6,238 | €4,156 | -€2,082 | -33.4% |
| Other amounts payable | 47/48 | €93,896 | €22,715 | -€71,181 | -75.8% |
| Accrued charges and deferred income | 492/3 | €29 | - | -€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,539 | €19,170 | +€631 | +3.4% |
| Other operating charges | 640/8 | €485 | €101 | -€384 | -79.2% |
| Gross operating margin | 9900 | €21,992 | €45,932 | +€23,940 | +109% |
| Operating profit (loss) | 9901 | €2,968 | €26,661 | +€23,693 | +798% |
| Financial income | 75/76B | €163 | €136 | -€27 | -16.6% |
| Recurring financial income | 75 | €163 | €136 | -€27 | -16.6% |
| Financial charges | 65/66B | €306 | €649 | +€343 | +112% |
| Recurring financial charges | 65 | €306 | €649 | +€343 | +112% |
| Profit (loss) for the period before taxes | 9903 | €2,825 | €26,148 | +€23,323 | +826% |
| Income taxes | 67/77 | €1,214 | €7,933 | +€6,719 | +553% |
| Profit (loss) for the period | 9904 | €1,611 | €18,215 | +€16,604 | +1,031% |
| Profit (loss) for the period to be appropriated | 9905 | €1,611 | €18,215 | +€16,604 | +1,031% |
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 18 October 2026 via checked.be.