Medi-Procto-Chir: 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-Procto-Chir
Largest movements
- Receivables within one year +€35,742
up €35,742 (+309%), from €11,581 to €47,323
of which Other amounts receivable: +€35,662
- Cash -€20,356
down €20,356 (-14.2%), from €142,985 to €122,629
mainly Net result for the year (-€36,473) and Receivables within one year (-€35,742)
- Financial fixed assets -€13,000
down €13,000 (-25.8%), from €50,305 to €37,305
- Tangible fixed assets +€5,295
up €5,295 (+17.6%), from €30,153 to €35,448
of which Furniture and vehicles: +€10,358
- Deferred charges and accrued income +€3,065
up €3,065 (+83.8%), from €3,656 to €6,721
- Trade debts +€7,981
up €7,981 (+2,516%), from €317 to €8,299
- Gross operating margin +€28,879
up €28,879 (+49.8%), from -€58,032 to -€29,153
- Depreciation +€9,700
up €9,700 (+174%), from €5,564 to €15,264
- Financial income +€2,031
up €2,031 (+18.9%), from €10,774 to €12,805
- Other operating charges +€1,981
up €1,981 (+166%), from €1,194 to €3,175
- Staff costs -€1,417
no longer reported in 2025 (was €1,417)
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 | €238,679 | €249,426 | +€10,747 | +4.5% |
| Fixed assets | 21/28 | €80,457 | €72,753 | -€7,705 | -9.6% |
| Tangible fixed assets | 22/27 | €30,153 | €35,448 | +€5,295 | +17.6% |
| Plant, machinery and equipment | 23 | €14,629 | €12,012 | -€2,617 | -17.9% |
| Furniture and vehicles | 24 | €2,052 | €12,410 | +€10,358 | +505% |
| Other tangible fixed assets | 26 | €13,472 | €11,027 | -€2,445 | -18.2% |
| Financial fixed assets | 28 | €50,305 | €37,305 | -€13,000 | -25.8% |
| Current assets | 29/58 | €158,222 | €176,673 | +€18,451 | +11.7% |
| Amounts receivable within one year | 40/41 | €11,581 | €47,323 | +€35,742 | +309% |
| Trade receivables | 40 | €655 | €735 | +€80 | +12.2% |
| Other amounts receivable | 41 | €10,926 | €46,588 | +€35,662 | +326% |
| Cash at bank and in hand | 54/58 | €142,985 | €122,629 | -€20,356 | -14.2% |
| Deferred charges and accrued income | 490/1 | €3,656 | €6,721 | +€3,065 | +83.8% |
| Total equity and liabilities | 10/49 | €238,679 | €249,426 | +€10,747 | +4.5% |
| Equity | 10/15 | €238,204 | €240,609 | +€2,405 | +1.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €208,204 | €210,609 | +€2,405 | +1.2% |
| Non-distributable reserves | 130/1 | €5,009 | €5,009 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,009 | €5,009 | = | 0.0% |
| Distributable reserves | 133 | €203,195 | €205,600 | +€2,405 | +1.2% |
| Amounts payable | 17/49 | €475 | €8,817 | +€8,342 | +1,755% |
| Amounts payable within one year | 42/48 | €475 | €8,817 | +€8,342 | +1,755% |
| Trade debts | 44 | €317 | €8,299 | +€7,981 | +2,516% |
| Suppliers | 440/4 | €317 | €8,299 | +€7,981 | +2,516% |
| Taxes, remuneration and social security | 45 | €158 | €519 | +€361 | +228% |
| Taxes | 450/3 | €158 | €519 | +€361 | +228% |
| Remuneration, social security and pensions | 62 | €1,417 | - | -€1,417 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,564 | €15,264 | +€9,700 | +174% |
| Other operating charges | 640/8 | €1,194 | €3,175 | +€1,981 | +166% |
| Gross operating margin | 9900 | -€58,032 | -€29,153 | +€28,879 | +49.8% |
| Operating profit (loss) | 9901 | -€66,206 | -€47,592 | +€18,615 | +28.1% |
| Financial income | 75/76B | €10,774 | €12,805 | +€2,031 | +18.9% |
| Recurring financial income | 75 | €10,774 | €12,805 | +€2,031 | +18.9% |
| Financial charges | 65/66B | €1,404 | €1,326 | -€78 | -5.6% |
| Recurring financial charges | 65 | €1,404 | €1,326 | -€78 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€56,837 | -€36,113 | +€20,724 | +36.5% |
| Income taxes | 67/77 | €158 | €361 | +€202 | +128% |
| Profit (loss) for the period | 9904 | -€56,995 | -€36,473 | +€20,522 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,995 | -€36,473 | +€20,522 | +36.0% |
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 24 October 2026 via checked.be.