Médi-2B: 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.
Médi-2B
Largest movements
- Current investments +€100,000
up €100,000 (+285%), from €35,088 to €135,088
- Cash -€86,874
down €86,874 (-47.8%), from €181,647 to €94,773
mainly Current investments (-€100,000) and Receivables within one year (-€2,880)
- Receivables within one year +€2,880
up €2,880 (+28.1%), from €10,261 to €13,141
of which Trade receivables: +€2,880
- Financial fixed assets -€2,500
no longer reported in 2025 (was €2,500)
- Profit (loss) carried forward +€8,967
up €8,967 (+4.7%), from €191,692 to €200,658
- Other debts +€4,471
up €4,471 (+22.9%), from €19,557 to €24,028
- Gross operating margin -€4,507
down €4,507 (-20.4%), from €22,144 to €17,637
- Taxes -€1,364
down €1,364 (-28.5%), from €4,789 to €3,424
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 | €236,709 | €248,847 | +€12,138 | +5.1% |
| Fixed assets | 21/28 | €9,713 | €5,845 | -€3,868 | -39.8% |
| Tangible fixed assets | 22/27 | €7,213 | €5,845 | -€1,368 | -19.0% |
| Plant, machinery and equipment | 23 | €7,213 | €5,845 | -€1,368 | -19.0% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €2,500 | - | -€2,500 | |
| Current assets | 29/58 | €226,996 | €243,002 | +€16,006 | +7.1% |
| Amounts receivable within one year | 40/41 | €10,261 | €13,141 | +€2,880 | +28.1% |
| Trade receivables | 40 | €261 | €3,141 | +€2,880 | +1,102% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Current investments | 50/53 | €35,088 | €135,088 | +€100,000 | +285% |
| Cash at bank and in hand | 54/58 | €181,647 | €94,773 | -€86,874 | -47.8% |
| Total equity and liabilities | 10/49 | €236,709 | €248,847 | +€12,138 | +5.1% |
| Equity | 10/15 | €212,152 | €221,118 | +€8,967 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €191,692 | €200,658 | +€8,967 | +4.7% |
| Amounts payable | 17/49 | €24,557 | €27,728 | +€3,171 | +12.9% |
| Amounts payable within one year | 42/48 | €24,557 | €27,728 | +€3,171 | +12.9% |
| Taxes, remuneration and social security | 45 | €5,000 | €3,700 | -€1,300 | -26.0% |
| Taxes | 450/3 | €5,000 | €3,700 | -€1,300 | -26.0% |
| Other amounts payable | 47/48 | €19,557 | €24,028 | +€4,471 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,368 | €1,368 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,567 | €3,695 | +€128 | +3.6% |
| Non-recurring operating charges | 66A | €74 | - | -€74 | |
| Gross operating margin | 9900 | €22,144 | €17,637 | -€4,507 | -20.4% |
| Operating profit (loss) | 9901 | €17,135 | €12,574 | -€4,561 | -26.6% |
| Financial charges | 65/66B | €161 | €183 | +€22 | +13.5% |
| Recurring financial charges | 65 | €161 | €183 | +€22 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €16,974 | €12,391 | -€4,583 | -27.0% |
| Income taxes | 67/77 | €4,789 | €3,424 | -€1,364 | -28.5% |
| Profit (loss) for the period | 9904 | €12,185 | €8,967 | -€3,218 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,185 | €8,967 | -€3,218 | -26.4% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.