MEDI.M.BREDOHL: 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.
What changed
MEDI.M.BREDOHL
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€109,810
2024 · -€9,944+€119,754
Equity
€1.0m
2024 · €916,570+€109,810
Cash
€463
2024 · €487-€24
Balance sheet total
€1.5m
2024 · €1.4m+€96,495
Largest movements
Assets
- Receivables within one year +€103,706
up €103,706 (+7.7%), from €1.4m to €1.5m
of which Other amounts receivable: +€84,304
Equity and liabilities
- Reserves +€109,500
up €109,500 (+40.1%), from €272,855 to €382,355
- Trade debts -€30,698
down €30,698 (-10.2%), from €302,118 to €271,420
- Short-term financial debts +€30,227
up €30,227 (+153%), from €19,694 to €49,921
Income statement
- Gross operating margin +€208,142
up €208,142 (+181%), from €115,110 to €323,252
- Taxes +€51,725
up €51,725 (+767%), from €6,740 to €58,465
- Staff costs +€35,429
up €35,429 (+40.5%), from €87,387 to €122,816
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.
Result 2024
-€9,944
Gross operating margin
+€208,142
Staff costs
-€35,429
Depreciation
+€309
Other operating charges
+€454
Other operating items
+€155
Financial income
+€63
Financial charges
-€2,215
Taxes
-€51,725
Result 2025
€109,810
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€25,246
Investment
-€5,005
Financing
+€30,227
Cash 2024
€487
From operations (derived)
-€25,246
Net result for the year
+€109,810
Depreciation
+€11,832
Receivables within one year
-€103,706
Deferred charges and accrued income
+€360
Trade debts
-€30,698
Tax, wage and social debts
-€12,844
Investment (derived)
-€5,005
Investment in fixed assets (net)
-€5,005
Financing
+€30,227
Short-term financial debts
+€30,227
Cash 2025
€463
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,393,706 | €1,490,201 | +€96,495 | +6.9% |
| Fixed assets | 21/28 | €40,375 | €33,548 | -€6,827 | -16.9% |
| Intangible fixed assets | 21 | €1,914 | €423 | -€1,491 | -77.9% |
| Tangible fixed assets | 22/27 | €38,394 | €32,662 | -€5,732 | -14.9% |
| Plant, machinery and equipment | 23 | €18,456 | €17,614 | -€842 | -4.6% |
| Furniture and vehicles | 24 | €3,027 | €1,807 | -€1,220 | -40.3% |
| Other tangible fixed assets | 26 | €16,911 | €13,241 | -€3,670 | -21.7% |
| Financial fixed assets | 28 | €67 | €463 | +€396 | +591% |
| Current assets | 29/58 | €1,353,331 | €1,456,653 | +€103,322 | +7.6% |
| Amounts receivable within one year | 40/41 | €1,351,529 | €1,455,235 | +€103,706 | +7.7% |
| Trade receivables | 40 | €892 | €20,294 | +€19,402 | +2,175% |
| Other amounts receivable | 41 | €1,350,637 | €1,434,941 | +€84,304 | +6.2% |
| Cash at bank and in hand | 54/58 | €487 | €463 | -€24 | -4.9% |
| Deferred charges and accrued income | 490/1 | €1,315 | €955 | -€360 | -27.4% |
| Total equity and liabilities | 10/49 | €1,393,706 | €1,490,201 | +€96,495 | +6.9% |
| Equity | 10/15 | €916,570 | €1,026,380 | +€109,810 | +12.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €272,855 | €382,355 | +€109,500 | +40.1% |
| Distributable reserves | 133 | €272,855 | €382,355 | +€109,500 | +40.1% |
| Profit (loss) carried forward | 14 | €631,315 | €631,625 | +€310 | 0.0% |
| Amounts payable | 17/49 | €477,136 | €463,821 | -€13,315 | -2.8% |
| Amounts payable within one year | 42/48 | €477,136 | €463,821 | -€13,315 | -2.8% |
| Financial debts | 43 | €19,694 | €49,921 | +€30,227 | +153% |
| Credit institutions | 430/8 | €19,694 | €49,921 | +€30,227 | +153% |
| Trade debts | 44 | €302,118 | €271,420 | -€30,698 | -10.2% |
| Suppliers | 440/4 | €302,118 | €271,420 | -€30,698 | -10.2% |
| Taxes, remuneration and social security | 45 | €155,324 | €142,480 | -€12,844 | -8.3% |
| Taxes | 450/3 | €125,253 | €99,793 | -€25,460 | -20.3% |
| Remuneration and social security | 454/9 | €30,071 | €42,687 | +€12,616 | +42.0% |
| Non-recurring operating income | 76A | €6,221 | - | -€6,221 | |
| Remuneration, social security and pensions | 62 | €87,387 | €122,816 | +€35,429 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,141 | €11,832 | -€309 | -2.5% |
| Other operating charges | 640/8 | €745 | €291 | -€454 | -60.9% |
| Non-recurring operating charges | 66A | €383 | €228 | -€155 | -40.5% |
| Gross operating margin | 9900 | €115,110 | €323,252 | +€208,142 | +181% |
| Operating profit (loss) | 9901 | €14,454 | €188,085 | +€173,631 | +1,201% |
| Financial income | 75/76B | €82 | €145 | +€63 | +76.8% |
| Recurring financial income | 75 | €82 | €145 | +€63 | +76.8% |
| Financial charges | 65/66B | €17,740 | €19,955 | +€2,215 | +12.5% |
| Recurring financial charges | 65 | €17,740 | €19,955 | +€2,215 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,204 | €168,275 | +€171,479 | |
| Income taxes | 67/77 | €6,740 | €58,465 | +€51,725 | +767% |
| Profit (loss) for the period | 9904 | -€9,944 | €109,810 | +€119,754 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,944 | €109,810 | +€119,754 |
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 30 October 2026 via checked.be.