MEDACTA BELGIUM: 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.
What changed
MEDACTA BELGIUM
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€643,885
2024 · €510,027+€133,858
Equity
€2.8m
2024 · €2.2m+€643,885
Cash
€1.1m
2024 · €1.0m+€54,656
Balance sheet total
€10.2m
2024 · €7.6m+€2.6m
Largest movements
Assets
- Receivables within one year +€2.4m
up €2.4m (+37.6%), from €6.3m to €8.7m
of which Trade receivables: +€2.3m
Equity and liabilities
- Trade debts +€994,317
up €994,317 (+26.8%), from €3.7m to €4.7m
- Profit (loss) carried forward +€643,885
up €643,885 (+350%), from €183,942 to €827,827
- Other debts +€554,472
new in 2025: €554,472
- Tax, wage and social debts +€395,484
up €395,484 (+25.3%), from €1.6m to €2.0m
of which Remuneration and social security: +€265,100
Income statement
- Turnover +€4.7m
up €4.7m (+24.3%), from €19.3m to €24.0m
- Goods and materials +€2.7m
up €2.7m (+27.9%), from €9.9m to €12.6m
- Staff costs +€1.9m
up €1.9m (+35.6%), from €5.4m to €7.3m
- Services and other goods +€371,717
up €371,717 (+12.9%), from €2.9m to €3.2m
- Write-downs -€257,799
down €257,799, from €128,899 to -€128,899
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.
Result 2024
€510,027
Turnover
+€4.7m
Other operating income
+€4,101
Goods and materials
-€2.7m
Services and other goods
-€371,717
Staff costs
-€1.9m
Depreciation
-€22,903
Write-downs
+€257,799
Other operating charges
+€14,286
Other operating items
+€285,000
Financial income
-€306
Financial charges
-€3,873
Taxes
-€48,518
Result 2025
€643,885
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€216,245
Investment
-€161,589
Financing
€0
Cash 2024
€1.0m
From operations (derived)
+€216,245
Net result for the year
+€643,885
Depreciation
+€63,179
Receivables within one year
-€2.4m
Deferred charges and accrued income
-€56,399
Trade debts
+€994,317
Tax, wage and social debts
+€395,484
Other debts
+€554,472
Accrued charges and deferred income
-€14,167
Investment (derived)
-€161,589
Investment in fixed assets (net)
-€161,589
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,634,680 | €10,208,671 | +€2.6m | +33.7% |
| Fixed assets | 21/28 | €215,029 | €313,438 | +€98,409 | +45.8% |
| Intangible fixed assets | 21 | €7,379 | €14,022 | +€6,643 | +90.0% |
| Tangible fixed assets | 22/27 | €116,461 | €208,227 | +€91,766 | +78.8% |
| Plant, machinery and equipment | 23 | - | €10,398 | +€10,398 | |
| Furniture and vehicles | 24 | €90,720 | €113,250 | +€22,530 | +24.8% |
| Other tangible fixed assets | 26 | €25,741 | €84,579 | +€58,838 | +229% |
| Financial fixed assets | 28 | €91,189 | €91,189 | = | 0.0% |
| Other financial fixed assets | 284/8 | €91,189 | €91,189 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €91,189 | €91,189 | = | 0.0% |
| Current assets | 29/58 | €7,419,651 | €9,895,233 | +€2.5m | +33.4% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €6,295,172 | €8,659,698 | +€2.4m | +37.6% |
| Trade receivables | 40 | €6,264,802 | €8,533,635 | +€2.3m | +36.2% |
| Other amounts receivable | 41 | €30,369 | €126,064 | +€95,695 | +315% |
| Cash at bank and in hand | 54/58 | €1,048,666 | €1,103,322 | +€54,656 | +5.2% |
| Deferred charges and accrued income | 490/1 | €75,814 | €132,213 | +€56,399 | +74.4% |
| Total equity and liabilities | 10/49 | €7,634,680 | €10,208,671 | +€2.6m | +33.7% |
| Equity | 10/15 | €2,202,492 | €2,846,377 | +€643,885 | +29.2% |
| Contributions | 10/11 | €2,018,550 | €2,018,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,942 | €827,827 | +€643,885 | +350% |
| Amounts payable | 17/49 | €5,432,188 | €7,362,294 | +€1.9m | +35.5% |
| Amounts payable within one year | 42/48 | €5,275,799 | €7,220,072 | +€1.9m | +36.9% |
| Trade debts | 44 | €3,715,248 | €4,709,565 | +€994,317 | +26.8% |
| Suppliers | 440/4 | €3,715,248 | €4,709,565 | +€994,317 | +26.8% |
| Taxes, remuneration and social security | 45 | €1,560,551 | €1,956,035 | +€395,484 | +25.3% |
| Taxes | 450/3 | €128,198 | €258,581 | +€130,384 | +102% |
| Remuneration and social security | 454/9 | €1,432,353 | €1,697,454 | +€265,100 | +18.5% |
| Other amounts payable | 47/48 | - | €554,472 | +€554,472 | |
| Accrued charges and deferred income | 492/3 | €156,389 | €142,222 | -€14,167 | -9.1% |
| Operating income | 70/76A | €19,433,509 | €24,128,584 | +€4.7m | +24.2% |
| Turnover | 70 | €19,333,938 | €24,024,912 | +€4.7m | +24.3% |
| Other operating income | 74 | €99,571 | €103,672 | +€4,101 | +4.1% |
| Operating charges | 60/66A | €18,665,222 | €23,173,741 | +€4.5m | +24.2% |
| Goods for resale, raw materials and consumables | 60 | €9,854,575 | €12,604,033 | +€2.7m | +27.9% |
| Purchases | 600/8 | €9,854,575 | €12,604,033 | +€2.7m | +27.9% |
| Services and other goods | 61 | €2,872,338 | €3,244,054 | +€371,717 | +12.9% |
| Remuneration, social security and pensions | 62 | €5,398,336 | €7,319,863 | +€1.9m | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,276 | €63,179 | +€22,903 | +56.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €128,899 | -€128,899 | -€257,799 | |
| Other operating charges | 640/8 | €85,797 | €71,511 | -€14,286 | -16.7% |
| Non-recurring operating charges | 66A | €285,000 | €0 | -€285,000 | -100% |
| Operating profit (loss) | 9901 | €768,287 | €954,843 | +€186,556 | +24.3% |
| Financial income | 75/76B | €379 | €73 | -€306 | -80.8% |
| Recurring financial income | 75 | €379 | €73 | -€306 | -80.8% |
| Income from current assets | 751 | €379 | €0 | -€379 | -100% |
| Other financial income | 752/9 | - | €73 | +€73 | |
| Financial charges | 65/66B | €2,979 | €6,853 | +€3,873 | +130% |
| Recurring financial charges | 65 | €2,979 | €6,853 | +€3,873 | +130% |
| Debt charges | 650 | - | €0 | +€0 | |
| Other financial charges | 652/9 | €2,979 | €6,853 | +€3,873 | +130% |
| Profit (loss) for the period before taxes | 9903 | €765,687 | €948,063 | +€182,376 | +23.8% |
| Income taxes | 67/77 | €255,660 | €304,178 | +€48,518 | +19.0% |
| Taxes | 670/3 | €255,660 | €304,178 | +€48,518 | +19.0% |
| Profit (loss) for the period | 9904 | €510,027 | €643,885 | +€133,858 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €510,027 | €643,885 | +€133,858 | +26.2% |
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 30 October 2026 via checked.be.