MEDEA COMFORT: 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.
MEDEA COMFORT
Largest movements
- Receivables within one year -€55,944
down €55,944 (-76.8%), from €72,843 to €16,899
of which Trade receivables: -€65,516
- Tangible fixed assets -€19,985
down €19,985 (-35.5%), from €56,230 to €36,245
- Cash -€2,597
down €2,597 (-30.6%), from €8,485 to €5,889
mainly Trade debts (-€59,458) and Other debts (-€36,000)
- Trade debts -€59,458
down €59,458 (-66.1%), from €89,952 to €30,493
of which Bills of exchange payable: -€87,304
- Other debts -€36,000
no longer reported in 2025 (was €36,000)
- Profit (loss) carried forward +€9,724
up €9,724 (+160%), from €6,095 to €15,819
- Tax, wage and social debts +€7,149
up €7,149 (+129%), from €5,528 to €12,677
of which Remuneration and social security: +€5,003
- Other operating charges +€20,071
up €20,071 (+2,119%), from €947 to €21,018
- Gross operating margin -€11,348
down €11,348 (-20.5%), from €55,288 to €43,940
- Taxes +€2,146
up €2,146 (+84.9%), from €2,528 to €4,674
- Financial charges -€745
down €745 (-77.5%), from €960 to €216
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 | €138,074 | €59,489 | -€78,585 | -56.9% |
| Fixed assets | 21/28 | €56,746 | €36,701 | -€20,045 | -35.3% |
| Tangible fixed assets | 22/27 | €56,230 | €36,245 | -€19,985 | -35.5% |
| Furniture and vehicles | 24 | €56,230 | €36,245 | -€19,985 | -35.5% |
| Financial fixed assets | 28 | €517 | €457 | -€60 | -11.6% |
| Current assets | 29/58 | €81,328 | €22,788 | -€58,540 | -72.0% |
| Amounts receivable within one year | 40/41 | €72,843 | €16,899 | -€55,944 | -76.8% |
| Trade receivables | 40 | €66,066 | €550 | -€65,516 | -99.2% |
| Other amounts receivable | 41 | €6,777 | €16,349 | +€9,572 | +141% |
| Cash at bank and in hand | 54/58 | €8,485 | €5,889 | -€2,597 | -30.6% |
| Total equity and liabilities | 10/49 | €138,074 | €59,489 | -€78,585 | -56.9% |
| Equity | 10/15 | €6,595 | €16,319 | +€9,724 | +147% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,095 | €15,819 | +€9,724 | +160% |
| Amounts payable | 17/49 | €131,480 | €43,170 | -€88,309 | -67.2% |
| Amounts payable within one year | 42/48 | €131,480 | €43,170 | -€88,309 | -67.2% |
| Trade debts | 44 | €89,952 | €30,493 | -€59,458 | -66.1% |
| Suppliers | 440/4 | €1,543 | €29,388 | +€27,845 | +1,805% |
| Bills of exchange payable | 441 | €88,409 | €1,105 | -€87,304 | -98.8% |
| Taxes, remuneration and social security | 45 | €5,528 | €12,677 | +€7,149 | +129% |
| Taxes | 450/3 | €2,528 | €4,674 | +€2,146 | +84.9% |
| Remuneration and social security | 454/9 | €3,000 | €8,003 | +€5,003 | +167% |
| Other amounts payable | 47/48 | €36,000 | - | -€36,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,861 | €8,727 | -€134 | -1.5% |
| Other operating charges | 640/8 | €947 | €21,018 | +€20,071 | +2,119% |
| Gross operating margin | 9900 | €55,288 | €43,940 | -€11,348 | -20.5% |
| Operating profit (loss) | 9901 | €45,480 | €14,194 | -€31,286 | -68.8% |
| Financial income | 75/76B | €103 | €419 | +€316 | +307% |
| Recurring financial income | 75 | €103 | €419 | +€316 | +307% |
| Financial charges | 65/66B | €960 | €216 | -€745 | -77.5% |
| Recurring financial charges | 65 | €960 | €216 | -€745 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €44,623 | €14,398 | -€30,225 | -67.7% |
| Income taxes | 67/77 | €2,528 | €4,674 | +€2,146 | +84.9% |
| Profit (loss) for the period | 9904 | €42,095 | €9,724 | -€32,371 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,095 | €9,724 | -€32,371 | -76.9% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.