MEDI - PREST: what changed
Two fiscal 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 - PREST
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€169,697
2023 · €246,638-€76,941
Equity
€177,506
2023 · €207,810-€30,303
Cash
€139,683
2023 · €126,244+€13,439
Balance sheet total
€1.6m
2023 · €1.7m-€82,790
Largest movements
Assets
- Tangible fixed assets -€87,319
down €87,319 (-7.6%), from €1.2m to €1.1m
of which Plant, machinery and equipment: -€78,555
Equity and liabilities
- Debts after one year -€77,438
down €77,438 (-10.0%), from €776,989 to €699,551
- Profit (loss) carried forward -€30,303
down €30,303 (-76.9%), from €39,418 to €9,114
Income statement
- Gross operating margin -€57,459
down €57,459 (-9.5%), from €603,753 to €546,294
- Depreciation +€7,520
up €7,520 (+6.9%), from €108,788 to €116,308
- Staff costs +€7,016
up €7,016 (+3.4%), from €209,236 to €216,252
From the 2023 result to the 2024 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 2023
€246,638
Gross operating margin
-€57,459
Staff costs
-€7,016
Depreciation
-€7,520
Other operating charges
-€3
Financial income
+€54
Financial charges
+€438
Taxes
-€5,436
Result 2024
€169,697
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€309,071
Investment
-€28,990
Financing
-€266,642
Cash 2023
€126,244
From operations (derived)
+€309,071
Net result for the year
+€169,697
Depreciation
+€116,308
Stocks and contracts
+€11,733
Receivables within one year
-€2,684
Smaller working-capital items
-€135
Trade debts
+€11,633
Tax, wage and social debts
-€2,188
Other debts
+€4,706
Investment (derived)
-€28,990
Investment in fixed assets (net)
-€28,990
Financing
-€266,642
Debts after one year
-€77,438
Current portion of long-term debt
+€10,796
Contributions, distributions and other
-€200,000
Cash 2024
€139,683
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,731,645 | €1,648,855 | -€82,790 | -4.8% |
| Fixed assets | 21/28 | €1,153,976 | €1,066,658 | -€87,319 | -7.6% |
| Tangible fixed assets | 22/27 | €1,153,676 | €1,066,358 | -€87,319 | -7.6% |
| Land and buildings | 22 | €175,317 | €153,421 | -€21,896 | -12.5% |
| Plant, machinery and equipment | 23 | €947,899 | €869,344 | -€78,555 | -8.3% |
| Furniture and vehicles | 24 | €30,461 | €43,593 | +€13,132 | +43.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €577,668 | €582,197 | +€4,529 | +0.8% |
| Stocks and contracts in progress | 3 | €275,156 | €263,423 | -€11,733 | -4.3% |
| Stocks | 30/36 | €275,156 | €263,423 | -€11,733 | -4.3% |
| Amounts receivable within one year | 40/41 | €176,103 | €178,786 | +€2,684 | +1.5% |
| Trade receivables | 40 | €138,908 | €131,072 | -€7,837 | -5.6% |
| Other amounts receivable | 41 | €37,195 | €47,715 | +€10,520 | +28.3% |
| Cash at bank and in hand | 54/58 | €126,244 | €139,683 | +€13,439 | +10.6% |
| Deferred charges and accrued income | 490/1 | €166 | €305 | +€140 | +84.2% |
| Total equity and liabilities | 10/49 | €1,731,645 | €1,648,855 | -€82,790 | -4.8% |
| Equity | 10/15 | €207,810 | €177,506 | -€30,303 | -14.6% |
| Contributions | 10/11 | €131,000 | €131,000 | = | 0.0% |
| Capital | 10 | €131,000 | €131,000 | = | 0.0% |
| Issued capital | 100 | €171,000 | €171,000 | = | 0.0% |
| Uncalled capital | 101 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €37,392 | €37,392 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,100 | €17,100 | = | 0.0% |
| Legal reserve | 130 | €17,100 | €17,100 | = | 0.0% |
| Distributable reserves | 133 | €20,292 | €20,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,418 | €9,114 | -€30,303 | -76.9% |
| Amounts payable | 17/49 | €1,523,835 | €1,471,349 | -€52,486 | -3.4% |
| Amounts payable after more than one year | 17 | €776,989 | €699,551 | -€77,438 | -10.0% |
| Financial debts | 170/4 | €776,989 | €699,551 | -€77,438 | -10.0% |
| Amounts payable within one year | 42/48 | €742,586 | €767,532 | +€24,947 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €96,266 | €107,062 | +€10,796 | +11.2% |
| Trade debts | 44 | €131,342 | €142,975 | +€11,633 | +8.9% |
| Suppliers | 440/4 | €131,342 | €142,975 | +€11,633 | +8.9% |
| Taxes, remuneration and social security | 45 | €38,830 | €36,642 | -€2,188 | -5.6% |
| Taxes | 450/3 | €3,566 | €49 | -€3,517 | -98.6% |
| Remuneration and social security | 454/9 | €35,263 | €36,592 | +€1,329 | +3.8% |
| Other amounts payable | 47/48 | €476,148 | €480,854 | +€4,706 | +1.0% |
| Accrued charges and deferred income | 492/3 | €4,260 | €4,265 | +€5 | +0.1% |
| Remuneration, social security and pensions | 62 | €209,236 | €216,252 | +€7,016 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,788 | €116,308 | +€7,520 | +6.9% |
| Other operating charges | 640/8 | - | €3 | +€3 | |
| Gross operating margin | 9900 | €603,753 | €546,294 | -€57,459 | -9.5% |
| Operating profit (loss) | 9901 | €285,730 | €213,732 | -€71,998 | -25.2% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €17,435 | €16,997 | -€438 | -2.5% |
| Recurring financial charges | 65 | €17,435 | €16,997 | -€438 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €268,295 | €196,790 | -€71,505 | -26.7% |
| Income taxes | 67/77 | €21,657 | €27,093 | +€5,436 | +25.1% |
| Profit (loss) for the period | 9904 | €246,638 | €169,697 | -€76,941 | -31.2% |
| Transfer from tax-exempt reserves | 789 | €20,292 | - | -€20,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €266,930 | €169,697 | -€97,233 | -36.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.