MEDI JEMA: 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 JEMA
Largest movements
- Cash +€103,782
up €103,782 (+14.1%), from €736,529 to €840,310
mainly Net result for the year (+€171,905) and Depreciation (+€7,849)
- Reserves +€110,000
up €110,000 (+20.0%), from €550,576 to €660,576
of which Distributable reserves: +€110,000
- Tax, wage and social debts -€20,361
down €20,361 (-27.1%), from €75,264 to €54,902
- Gross operating margin +€23,942
up €23,942 (+10.6%), from €224,913 to €248,855
- Taxes +€4,928
up €4,928 (+6.5%), from €76,241 to €81,169
- Financial charges +€4,432
up €4,432 (+676%), from €656 to €5,088
- Depreciation +€3,200
up €3,200 (+68.8%), from €4,650 to €7,849
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 | €769,047 | €864,980 | +€95,933 | +12.5% |
| Fixed assets | 21/28 | €28,216 | €20,367 | -€7,849 | -27.8% |
| Tangible fixed assets | 22/27 | €28,216 | €20,367 | -€7,849 | -27.8% |
| Plant, machinery and equipment | 23 | €2,497 | €2,154 | -€343 | -13.7% |
| Furniture and vehicles | 24 | €25,719 | €18,213 | -€7,507 | -29.2% |
| Current assets | 29/58 | €740,831 | €844,613 | +€103,782 | +14.0% |
| Amounts receivable within one year | 40/41 | €4,303 | €4,303 | = | 0.0% |
| Trade receivables | 40 | €2,500 | €2,500 | = | 0.0% |
| Other amounts receivable | 41 | €1,803 | €1,803 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €736,529 | €840,310 | +€103,782 | +14.1% |
| Total equity and liabilities | 10/49 | €769,047 | €864,980 | +€95,933 | +12.5% |
| Equity | 10/15 | €642,428 | €754,332 | +€111,905 | +17.4% |
| Contributions | 10/11 | €16,222 | €16,222 | = | 0.0% |
| Contributions outside capital | 11 | €16,222 | - | -€16,222 | |
| Other | 1109/19 | €16,222 | - | -€16,222 | |
| Reserves | 13 | €550,576 | €660,576 | +€110,000 | +20.0% |
| Non-distributable reserves | 130/1 | €5,576 | - | -€5,576 | |
| Legal reserve | 130 | €5,576 | - | -€5,576 | |
| Tax-exempt reserves | 132 | - | €5,576 | +€5,576 | |
| Distributable reserves | 133 | €545,000 | €655,000 | +€110,000 | +20.2% |
| Profit (loss) carried forward | 14 | €75,630 | €77,534 | +€1,905 | +2.5% |
| Amounts payable | 17/49 | €126,620 | €110,648 | -€15,972 | -12.6% |
| Amounts payable within one year | 42/48 | €125,585 | €109,566 | -€16,018 | -12.8% |
| Trade debts | 44 | €1,070 | €1,136 | +€66 | +6.1% |
| Suppliers | 440/4 | €1,070 | €1,136 | +€66 | +6.1% |
| Taxes, remuneration and social security | 45 | €75,264 | €54,902 | -€20,361 | -27.1% |
| Taxes | 450/3 | €75,264 | €54,902 | -€20,361 | -27.1% |
| Other amounts payable | 47/48 | €49,251 | €53,528 | +€4,277 | +8.7% |
| Accrued charges and deferred income | 492/3 | €1,035 | €1,081 | +€46 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,650 | €7,849 | +€3,200 | +68.8% |
| Other operating charges | 640/8 | €1,492 | €695 | -€797 | -53.4% |
| Gross operating margin | 9900 | €224,913 | €248,855 | +€23,942 | +10.6% |
| Operating profit (loss) | 9901 | €218,772 | €240,312 | +€21,540 | +9.8% |
| Financial income | 75/76B | €16,571 | €17,850 | +€1,279 | +7.7% |
| Recurring financial income | 75 | €16,571 | €17,850 | +€1,279 | +7.7% |
| Financial charges | 65/66B | €656 | €5,088 | +€4,432 | +676% |
| Recurring financial charges | 65 | €656 | €5,088 | +€4,432 | +676% |
| Profit (loss) for the period before taxes | 9903 | €234,687 | €253,074 | +€18,387 | +7.8% |
| Income taxes | 67/77 | €76,241 | €81,169 | +€4,928 | +6.5% |
| Profit (loss) for the period | 9904 | €158,446 | €171,905 | +€13,459 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €158,446 | €171,905 | +€13,459 | +8.5% |
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 14 October 2026 via checked.be.