MEDI LOUMA: 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 LOUMA
Largest movements
- Intangible fixed assets -€30,553
down €30,553 (-20.0%), from €152,763 to €122,210
- Deferred charges and accrued income -€24,808
down €24,808 (-21.6%), from €114,923 to €90,115
- Receivables within one year +€17,275
up €17,275 (+823%), from €2,100 to €19,375
of which Other amounts receivable: +€19,375
- Cash +€10,296
up €10,296 (+14.4%), from €71,533 to €81,829
mainly Net result for the year (+€130,380) and Depreciation (+€37,023)
- Tangible fixed assets +€10,246
up €10,246 (+55.8%), from €18,351 to €28,597
of which Furniture and vehicles: +€5,995
- Tax, wage and social debts -€21,275
down €21,275 (-40.5%), from €52,574 to €31,299
of which Taxes: -€21,275
- Other debts +€12,189
up €12,189 (+10.3%), from €118,345 to €130,534
- Gross operating margin +€20,670
up €20,670 (+10.5%), from €196,644 to €217,314
- Taxes +€4,244
up €4,244 (+11.3%), from €37,665 to €41,909
- Financial charges +€3,502
up €3,502 (+85.4%), from €4,100 to €7,602
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 | €359,669 | €352,126 | -€7,543 | -2.1% |
| Fixed assets | 21/28 | €171,113 | €160,807 | -€10,306 | -6.0% |
| Intangible fixed assets | 21 | €152,763 | €122,210 | -€30,553 | -20.0% |
| Tangible fixed assets | 22/27 | €18,351 | €28,597 | +€10,246 | +55.8% |
| Plant, machinery and equipment | 23 | €3,227 | €3,723 | +€496 | +15.4% |
| Furniture and vehicles | 24 | €11,682 | €17,676 | +€5,995 | +51.3% |
| Other tangible fixed assets | 26 | €3,442 | €7,198 | +€3,755 | +109% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €188,555 | €191,318 | +€2,763 | +1.5% |
| Amounts receivable within one year | 40/41 | €2,100 | €19,375 | +€17,275 | +823% |
| Trade receivables | 40 | €2,100 | - | -€2,100 | |
| Other amounts receivable | 41 | - | €19,375 | +€19,375 | |
| Cash at bank and in hand | 54/58 | €71,533 | €81,829 | +€10,296 | +14.4% |
| Deferred charges and accrued income | 490/1 | €114,923 | €90,115 | -€24,808 | -21.6% |
| Total equity and liabilities | 10/49 | €359,669 | €352,126 | -€7,543 | -2.1% |
| Equity | 10/15 | €188,351 | €188,351 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €186,351 | €186,351 | = | 0.0% |
| Distributable reserves | 133 | €186,351 | €186,351 | = | 0.0% |
| Amounts payable | 17/49 | €171,317 | €163,774 | -€7,543 | -4.4% |
| Amounts payable within one year | 42/48 | €171,317 | €163,771 | -€7,546 | -4.4% |
| Trade debts | 44 | €398 | €1,938 | +€1,540 | +387% |
| Suppliers | 440/4 | €398 | €1,938 | +€1,540 | +387% |
| Taxes, remuneration and social security | 45 | €52,574 | €31,299 | -€21,275 | -40.5% |
| Taxes | 450/3 | €46,074 | €24,799 | -€21,275 | -46.2% |
| Remuneration and social security | 454/9 | €6,500 | €6,500 | = | 0.0% |
| Other amounts payable | 47/48 | €118,345 | €130,534 | +€12,189 | +10.3% |
| Accrued charges and deferred income | 492/3 | - | €3 | +€3 | |
| Non-recurring operating income | 76A | - | €21,183 | +€21,183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,366 | €37,023 | +€1,657 | +4.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €792 | - | -€792 | |
| Gross operating margin | 9900 | €196,644 | €217,314 | +€20,670 | +10.5% |
| Operating profit (loss) | 9901 | €160,098 | €179,891 | +€19,792 | +12.4% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €4,100 | €7,602 | +€3,502 | +85.4% |
| Recurring financial charges | 65 | €4,100 | €7,602 | +€3,502 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | €156,010 | €172,288 | +€16,278 | +10.4% |
| Income taxes | 67/77 | €37,665 | €41,909 | +€4,244 | +11.3% |
| Profit (loss) for the period | 9904 | €118,345 | €130,380 | +€12,035 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €118,345 | €130,380 | +€12,035 | +10.2% |
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.