MEDI BENIT: 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.
MEDI BENIT
Largest movements
- Cash +€114,446
up €114,446 (+183%), from €62,582 to €177,028
mainly Net result for the year (+€208,873) and Current investments (+€100,000)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€16,378
down €16,378 (-12.7%), from €128,637 to €112,259
of which Furniture and vehicles: -€8,423
- Receivables within one year -€5,694
down €5,694 (-22.2%), from €25,607 to €19,913
of which Other amounts receivable: -€7,194
- Profit (loss) carried forward +€200,000
new in 2025: €200,000
- Other debts -€168,191
down €168,191 (-95.7%), from €175,733 to €7,542
- Tax, wage and social debts -€30,415
down €30,415 (-94.6%), from €32,162 to €1,746
- Debts after one year -€6,969
no longer reported in 2025 (was €6,969)
- Current portion of long-term debt -€3,398
down €3,398 (-32.8%), from €10,367 to €6,969
- Financial income +€17,543
up €17,543 (+449%), from €3,905 to €21,448
- Taxes +€10,484
up €10,484 (+17.5%), from €59,931 to €70,415
- Gross operating margin +€5,359
up €5,359 (+1.9%), from €278,017 to €283,377
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 | €321,406 | €312,448 | -€8,958 | -2.8% |
| Fixed assets | 21/28 | €128,637 | €112,259 | -€16,378 | -12.7% |
| Tangible fixed assets | 22/27 | €128,637 | €112,259 | -€16,378 | -12.7% |
| Land and buildings | 22 | €6,223 | €5,060 | -€1,163 | -18.7% |
| Plant, machinery and equipment | 23 | €2,690 | €3,878 | +€1,188 | +44.2% |
| Furniture and vehicles | 24 | €18,024 | €9,601 | -€8,423 | -46.7% |
| Other tangible fixed assets | 26 | €101,700 | €93,720 | -€7,980 | -7.8% |
| Current assets | 29/58 | €192,769 | €200,189 | +€7,420 | +3.8% |
| Amounts receivable within one year | 40/41 | €25,607 | €19,913 | -€5,694 | -22.2% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €25,607 | €18,413 | -€7,194 | -28.1% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €62,582 | €177,028 | +€114,446 | +183% |
| Deferred charges and accrued income | 490/1 | €4,580 | €3,249 | -€1,332 | -29.1% |
| Total equity and liabilities | 10/49 | €321,406 | €312,448 | -€8,958 | -2.8% |
| Equity | 10/15 | €95,543 | €295,543 | +€200,000 | +209% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €91,543 | €91,543 | = | 0.0% |
| Distributable reserves | 133 | €91,543 | €91,543 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €200,000 | +€200,000 | |
| Amounts payable | 17/49 | €225,863 | €16,906 | -€208,958 | -92.5% |
| Amounts payable after more than one year | 17 | €6,969 | - | -€6,969 | |
| Financial debts | 170/4 | €6,969 | - | -€6,969 | |
| Amounts payable within one year | 42/48 | €218,894 | €16,906 | -€201,989 | -92.3% |
| Current portion of amounts payable after more than one year | 42 | €10,367 | €6,969 | -€3,398 | -32.8% |
| Trade debts | 44 | €633 | €648 | +€15 | +2.4% |
| Suppliers | 440/4 | €633 | €648 | +€15 | +2.4% |
| Taxes, remuneration and social security | 45 | €32,162 | €1,746 | -€30,415 | -94.6% |
| Taxes | 450/3 | €32,162 | €1,746 | -€30,415 | -94.6% |
| Other amounts payable | 47/48 | €175,733 | €7,542 | -€168,191 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,830 | €24,725 | +€896 | +3.8% |
| Other operating charges | 640/8 | - | €110 | +€110 | |
| Gross operating margin | 9900 | €278,017 | €283,377 | +€5,359 | +1.9% |
| Operating profit (loss) | 9901 | €254,187 | €258,541 | +€4,354 | +1.7% |
| Financial income | 75/76B | €3,905 | €21,448 | +€17,543 | +449% |
| Recurring financial income | 75 | €3,905 | €21,448 | +€17,543 | +449% |
| Financial charges | 65/66B | €631 | €701 | +€70 | +11.1% |
| Recurring financial charges | 65 | €631 | €701 | +€70 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €257,462 | €279,289 | +€21,827 | +8.5% |
| Income taxes | 67/77 | €59,931 | €70,415 | +€10,484 | +17.5% |
| Profit (loss) for the period | 9904 | €197,530 | €208,873 | +€11,343 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €197,530 | €208,873 | +€11,343 | +5.7% |
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 15 October 2026 via checked.be.