MEDI-SOMME: 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-SOMME
Largest movements
- Current investments +€271,000
up €271,000 (+46.2%), from €586,565 to €857,565
- Cash -€82,962
down €82,962 (-29.7%), from €279,690 to €196,728
mainly Current investments (-€271,000) and Investment in fixed assets (net) (-€22,736)
- Receivables within one year +€21,041
up €21,041 (+89.4%), from €23,535 to €44,576
of which Other amounts receivable: +€22,126
- Tangible fixed assets +€13,873
up €13,873 (+35.5%), from €39,107 to €52,981
of which Furniture and vehicles: +€9,518
- Reserves +€224,030
up €224,030 (+25.2%), from €889,607 to €1.1m
of which Distributable reserves: +€224,030
- Gross operating margin -€45,524
down €45,524 (-11.4%), from €399,719 to €354,195
- Taxes -€13,065
down €13,065 (-11.0%), from €118,919 to €105,855
- Financial income +€5,224
up €5,224 (+61.2%), from €8,536 to €13,760
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 | €931,991 | €1,154,018 | +€222,027 | +23.8% |
| Fixed assets | 21/28 | €39,107 | €52,981 | +€13,873 | +35.5% |
| Tangible fixed assets | 22/27 | €39,107 | €52,981 | +€13,873 | +35.5% |
| Land and buildings | 22 | €35,885 | €40,241 | +€4,356 | +12.1% |
| Furniture and vehicles | 24 | €3,222 | €12,740 | +€9,518 | +295% |
| Current assets | 29/58 | €892,884 | €1,101,037 | +€208,154 | +23.3% |
| Amounts receivable within one year | 40/41 | €23,535 | €44,576 | +€21,041 | +89.4% |
| Trade receivables | 40 | €4,593 | €3,507 | -€1,086 | -23.6% |
| Other amounts receivable | 41 | €18,942 | €41,068 | +€22,126 | +117% |
| Current investments | 50/53 | €586,565 | €857,565 | +€271,000 | +46.2% |
| Cash at bank and in hand | 54/58 | €279,690 | €196,728 | -€82,962 | -29.7% |
| Deferred charges and accrued income | 490/1 | €3,093 | €2,168 | -€925 | -29.9% |
| Total equity and liabilities | 10/49 | €931,991 | €1,154,018 | +€222,027 | +23.8% |
| Equity | 10/15 | €903,444 | €1,127,473 | +€224,030 | +24.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €889,607 | €1,113,636 | +€224,030 | +25.2% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €887,127 | €1,111,157 | +€224,030 | +25.3% |
| Profit (loss) carried forward | 14 | €1,437 | €1,437 | = | 0.0% |
| Amounts payable | 17/49 | €28,548 | €26,545 | -€2,003 | -7.0% |
| Amounts payable within one year | 42/48 | €28,548 | €26,545 | -€2,003 | -7.0% |
| Trade debts | 44 | €257 | €248 | -€9 | -3.4% |
| Suppliers | 440/4 | €257 | €248 | -€9 | -3.4% |
| Taxes, remuneration and social security | 45 | €28,291 | €26,297 | -€1,994 | -7.0% |
| Taxes | 450/3 | €25,165 | €22,403 | -€2,762 | -11.0% |
| Remuneration and social security | 454/9 | €3,126 | €3,894 | +€768 | +24.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €25,565 | €25,902 | +€336 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,269 | €8,863 | +€1,593 | +21.9% |
| Other operating charges | 640/8 | €2,057 | €1,559 | -€497 | -24.2% |
| Gross operating margin | 9900 | €399,719 | €354,195 | -€45,524 | -11.4% |
| Operating profit (loss) | 9901 | €364,828 | €317,872 | -€46,956 | -12.9% |
| Financial income | 75/76B | €8,536 | €13,760 | +€5,224 | +61.2% |
| Recurring financial income | 75 | €8,536 | €13,760 | +€5,224 | +61.2% |
| Financial charges | 65/66B | €2,794 | €1,747 | -€1,047 | -37.5% |
| Recurring financial charges | 65 | €2,794 | €1,747 | -€1,047 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €370,569 | €329,884 | -€40,685 | -11.0% |
| Income taxes | 67/77 | €118,919 | €105,855 | -€13,065 | -11.0% |
| Profit (loss) for the period | 9904 | €251,650 | €224,030 | -€27,620 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €251,650 | €224,030 | -€27,620 | -11.0% |
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 18 October 2026 via checked.be.