MEDERUMBA: 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.
MEDERUMBA
Largest movements
- Cash +€13,267
up €13,267 (+207%), from €6,407 to €19,674
mainly Trade debts (+€11,634) and Net result for the year (+€8,183)
- Receivables within one year +€11,279
up €11,279 (+4.1%), from €278,001 to €289,280
of which Other amounts receivable: +€11,279
- Tangible fixed assets -€6,963
down €6,963 (-14.4%), from €48,388 to €41,424
of which Land and buildings: -€4,400
- Trade debts +€11,634
up €11,634 (+94,661%), from €12 to €11,646
- Profit (loss) carried forward +€8,183
up €8,183 (+4.1%), from €198,303 to €206,486
- Current portion of long-term debt -€6,000
down €6,000 (-87.9%), from €6,824 to €824
- Tax, wage and social debts +€3,922
up €3,922 (+977%), from €402 to €4,324
- Other operating charges +€5,286
up €5,286 (+178%), from €2,978 to €8,263
- Gross operating margin +€3,613
up €3,613 (+34.0%), from €10,622 to €14,235
- Financial income -€1,137
down €1,137 (-7.6%), from €14,909 to €13,772
- Taxes -€696
down €696 (-13.9%), from €5,020 to €4,324
- Financial charges -€150
down €150 (-35.4%), from €423 to €273
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 | €332,796 | €350,536 | +€17,739 | +5.3% |
| Fixed assets | 21/28 | €48,388 | €41,424 | -€6,963 | -14.4% |
| Tangible fixed assets | 22/27 | €48,388 | €41,424 | -€6,963 | -14.4% |
| Land and buildings | 22 | €39,233 | €34,833 | -€4,400 | -11.2% |
| Plant, machinery and equipment | 23 | €2,009 | €972 | -€1,037 | -51.6% |
| Furniture and vehicles | 24 | €615 | €89 | -€527 | -85.5% |
| Other tangible fixed assets | 26 | €6,530 | €5,530 | -€1,000 | -15.3% |
| Current assets | 29/58 | €284,409 | €309,112 | +€24,703 | +8.7% |
| Amounts receivable within one year | 40/41 | €278,001 | €289,280 | +€11,279 | +4.1% |
| Trade receivables | 40 | €22,455 | €22,455 | = | 0.0% |
| Other amounts receivable | 41 | €255,547 | €266,825 | +€11,279 | +4.4% |
| Cash at bank and in hand | 54/58 | €6,407 | €19,674 | +€13,267 | +207% |
| Deferred charges and accrued income | 490/1 | - | €157 | +€157 | |
| Total equity and liabilities | 10/49 | €332,796 | €350,536 | +€17,739 | +5.3% |
| Equity | 10/15 | €245,559 | €253,742 | +€8,183 | +3.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €34,856 | €34,856 | = | 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 | €32,996 | €32,996 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,303 | €206,486 | +€8,183 | +4.1% |
| Amounts payable | 17/49 | €87,238 | €96,794 | +€9,556 | +11.0% |
| Amounts payable within one year | 42/48 | €87,238 | €96,794 | +€9,556 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €6,824 | €824 | -€6,000 | -87.9% |
| Trade debts | 44 | €12 | €11,646 | +€11,634 | +94,661% |
| Suppliers | 440/4 | €12 | €11,646 | +€11,634 | +94,661% |
| Taxes, remuneration and social security | 45 | €402 | €4,324 | +€3,922 | +977% |
| Taxes | 450/3 | €402 | €4,324 | +€3,922 | +977% |
| Other amounts payable | 47/48 | €80,000 | €80,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,963 | €6,963 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,978 | €8,263 | +€5,286 | +178% |
| Gross operating margin | 9900 | €10,622 | €14,235 | +€3,613 | +34.0% |
| Operating profit (loss) | 9901 | €681 | -€992 | -€1,672 | |
| Financial income | 75/76B | €14,909 | €13,772 | -€1,137 | -7.6% |
| Recurring financial income | 75 | €14,909 | €13,772 | -€1,137 | -7.6% |
| Financial charges | 65/66B | €423 | €273 | -€150 | -35.4% |
| Recurring financial charges | 65 | €423 | €273 | -€150 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €15,167 | €12,507 | -€2,660 | -17.5% |
| Income taxes | 67/77 | €5,020 | €4,324 | -€696 | -13.9% |
| Profit (loss) for the period | 9904 | €10,147 | €8,183 | -€1,964 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,147 | €8,183 | -€1,964 | -19.4% |
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.