MEDDENT: 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.
MEDDENT
Largest movements
- Receivables within one year -€22,782
down €22,782 (-48.0%), from €47,511 to €24,729
- Tangible fixed assets -€10,932
down €10,932 (-3.8%), from €291,035 to €280,103
of which Other tangible fixed assets: -€10,926
- Debts after one year -€31,545
down €31,545 (-11.8%), from €268,442 to €236,898
- Other debts +€29,545
up €29,545 (+26.2%), from €112,656 to €142,201
- Trade debts -€16,308
no longer reported in 2025 (was €16,308)
- Profit (loss) carried forward -€11,906
down €11,906 (-7.8%), from -€153,208 to -€165,114
- Gross operating margin +€3,872
up €3,872 (+11.2%), from €34,692 to €38,563
- Financial charges -€674
down €674 (-11.0%), from €6,105 to €5,430
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.
Cash bridge derived
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 | €342,611 | €310,686 | -€31,926 | -9.3% |
| Fixed assets | 21/28 | €291,035 | €280,103 | -€10,932 | -3.8% |
| Tangible fixed assets | 22/27 | €291,035 | €280,103 | -€10,932 | -3.8% |
| Land and buildings | 22 | €187,347 | €176,939 | -€10,408 | -5.6% |
| Plant, machinery and equipment | 23 | €734 | €549 | -€185 | -25.2% |
| Furniture and vehicles | 24 | €52,413 | €63,001 | +€10,588 | +20.2% |
| Other tangible fixed assets | 26 | €50,540 | €39,614 | -€10,926 | -21.6% |
| Current assets | 29/58 | €51,577 | €30,583 | -€20,994 | -40.7% |
| Amounts receivable within one year | 40/41 | €47,511 | €24,729 | -€22,782 | -48.0% |
| Trade receivables | 40 | €47,511 | €24,729 | -€22,782 | -48.0% |
| Cash at bank and in hand | 54/58 | €1,222 | €1,870 | +€647 | +53.0% |
| Deferred charges and accrued income | 490/1 | €2,843 | €3,984 | +€1,141 | +40.1% |
| Total equity and liabilities | 10/49 | €342,611 | €310,686 | -€31,926 | -9.3% |
| Equity | 10/15 | -€89,048 | -€100,954 | -€11,906 | -13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,960 | €57,960 | = | 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% |
| Tax-exempt reserves | 132 | €56,100 | €56,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,208 | -€165,114 | -€11,906 | -7.8% |
| Amounts payable | 17/49 | €431,659 | €411,639 | -€20,019 | -4.6% |
| Amounts payable after more than one year | 17 | €268,442 | €236,898 | -€31,545 | -11.8% |
| Financial debts | 170/4 | €268,442 | €236,898 | -€31,545 | -11.8% |
| Amounts payable within one year | 42/48 | €160,962 | €174,742 | +€13,779 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €31,094 | €31,553 | +€459 | +1.5% |
| Trade debts | 44 | €16,308 | - | -€16,308 | |
| Suppliers | 440/4 | €16,308 | - | -€16,308 | |
| Taxes, remuneration and social security | 45 | €905 | €988 | +€83 | +9.2% |
| Taxes | 450/3 | €905 | €988 | +€83 | +9.2% |
| Other amounts payable | 47/48 | €112,656 | €142,201 | +€29,545 | +26.2% |
| Accrued charges and deferred income | 492/3 | €2,254 | - | -€2,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,020 | €39,348 | +€327 | +0.8% |
| Other operating charges | 640/8 | €4,872 | €5,142 | +€270 | +5.5% |
| Gross operating margin | 9900 | €34,692 | €38,563 | +€3,872 | +11.2% |
| Operating profit (loss) | 9901 | -€9,201 | -€5,927 | +€3,274 | +35.6% |
| Financial charges | 65/66B | €6,105 | €5,430 | -€674 | -11.0% |
| Recurring financial charges | 65 | €6,105 | €5,430 | -€674 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,305 | -€11,357 | +€3,948 | +25.8% |
| Income taxes | 67/77 | €439 | €549 | +€110 | +25.1% |
| Profit (loss) for the period | 9904 | -€15,744 | -€11,906 | +€3,838 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,744 | -€11,906 | +€3,838 | +24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.