MEDCON: 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.
MEDCON
Largest movements
- Cash -€24,042
down €24,042 (-99.7%), from €24,115 to €74
mainly Receivables within one year (-€22,988) and Tax, wage and social debts (-€4,936)
- Receivables within one year +€22,988
up €22,988 (+41.4%), from €55,566 to €78,555
of which Other amounts receivable: +€22,988
- Deferred charges and accrued income +€3,874
up €3,874 (+39.9%), from €9,713 to €13,587
- Tangible fixed assets -€1,652
down €1,652 (-52.9%), from €3,122 to €1,470
of which Land and buildings: -€1,470
- Short-term financial debts +€8,087
up €8,087 (+123.1%), from €6,570 to €14,657
- Tax, wage and social debts -€4,936
down €4,936 (-55.6%), from €8,877 to €3,940
of which Taxes: -€4,936
- Profit (loss) carried forward -€2,049
down €2,049 (-150.8%), from -€1,358 to -€3,407
- Gross operating margin -€1,831
down €1,831 (-161.3%), from -€1,135 to -€2,966
- Taxes -€1,289
down €1,289 (-64.2%), from €2,007 to €718
- Financial charges +€955
up €955 (+135.0%), from €708 to €1,663
- Other operating charges -€563
down €563 (-49.6%), from €1,135 to €572
- Financial income +€224
up €224 (+5.8%), from €3,829 to €4,052
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,517 | €93,686 | +€1,169 | +1.3% |
| Fixed assets | 21/28 | €3,122 | €1,470 | -€1,652 | -52.9% |
| Tangible fixed assets | 22/27 | €3,122 | €1,470 | -€1,652 | -52.9% |
| Land and buildings | 22 | €1,470 | €0 | -€1,470 | -100.0% |
| Furniture and vehicles | 24 | €1,652 | €1,470 | -€182 | -11.0% |
| Current assets | 29/58 | €89,395 | €92,216 | +€2,821 | +3.2% |
| Amounts receivable within one year | 40/41 | €55,566 | €78,555 | +€22,988 | +41.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €55,566 | €78,555 | +€22,988 | +41.4% |
| Cash at bank and in hand | 54/58 | €24,115 | €74 | -€24,042 | -99.7% |
| Deferred charges and accrued income | 490/1 | €9,713 | €13,587 | +€3,874 | +39.9% |
| Total equity and liabilities | 10/49 | €92,517 | €93,686 | +€1,169 | +1.3% |
| Equity | 10/15 | €70,768 | €68,719 | -€2,049 | -2.9% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €61,927 | €61,927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,067 | €60,067 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,358 | -€3,407 | -€2,049 | -150.8% |
| Amounts payable | 17/49 | €21,749 | €24,967 | +€3,218 | +14.8% |
| Amounts payable within one year | 42/48 | €21,079 | €24,579 | +€3,500 | +16.6% |
| Financial debts | 43 | €6,570 | €14,657 | +€8,087 | +123.1% |
| Credit institutions | 430/8 | €6,570 | €14,657 | +€8,087 | +123.1% |
| Trade debts | 44 | €5,632 | €5,982 | +€350 | +6.2% |
| Suppliers | 440/4 | €5,632 | €5,982 | +€350 | +6.2% |
| Taxes, remuneration and social security | 45 | €8,877 | €3,940 | -€4,936 | -55.6% |
| Taxes | 450/3 | €8,877 | €3,940 | -€4,936 | -55.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €670 | €387 | -€283 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202 | €182 | -€20 | -9.9% |
| Other operating charges | 640/8 | €1,135 | €572 | -€563 | -49.6% |
| Gross operating margin | 9900 | -€1,135 | -€2,966 | -€1,831 | -161.3% |
| Operating profit (loss) | 9901 | -€2,472 | -€3,721 | -€1,248 | -50.5% |
| Financial income | 75/76B | €3,829 | €4,052 | +€224 | +5.8% |
| Recurring financial income | 75 | €3,829 | €4,052 | +€224 | +5.8% |
| Financial charges | 65/66B | €708 | €1,663 | +€955 | +135.0% |
| Recurring financial charges | 65 | €708 | €1,663 | +€955 | +135.0% |
| Profit (loss) for the period before taxes | 9903 | €649 | -€1,331 | -€1,980 | |
| Income taxes | 67/77 | €2,007 | €718 | -€1,289 | -64.2% |
| Profit (loss) for the period | 9904 | -€1,358 | -€2,049 | -€691 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,358 | -€2,049 | -€691 | -50.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.