Medi Spa: 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.
Medi Spa
Largest movements
- Cash -€7,534
down €7,534 (-96.3%), from €7,827 to €293
mainly Trade debts (-€15,528) and Other debts (-€10,331)
- Tangible fixed assets -€6,915
down €6,915 (-15.6%), from €44,394 to €37,479
of which Plant, machinery and equipment: -€4,166
- Receivables within one year -€3,367
no longer reported in 2024 (was €3,367)
- Profit (loss) carried forward +€15,767
up €15,767 (+37.5%), from -€42,007 to -€26,240
- Trade debts -€15,528
down €15,528 (-66.7%), from €23,286 to €7,758
- Other debts -€10,331
down €10,331 (-91.8%), from €11,253 to €922
- Debts after one year -€9,573
down €9,573 (-18.0%), from €53,186 to €43,613
- Tax, wage and social debts +€1,849
up €1,849 (+18.7%), from €9,870 to €11,719
- Gross operating margin +€27,226
up €27,226 (+177.2%), from €15,361 to €42,586
- Financial charges +€14,169
up €14,169 (+324.2%), from €4,371 to €18,540
- Financial income -€1,379
no longer reported in 2024 (was €1,379)
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,587 | €37,772 | -€17,816 | -32.0% |
| Fixed assets | 21/28 | €44,394 | €37,479 | -€6,915 | -15.6% |
| Tangible fixed assets | 22/27 | €44,394 | €37,479 | -€6,915 | -15.6% |
| Plant, machinery and equipment | 23 | €30,812 | €26,645 | -€4,166 | -13.5% |
| Furniture and vehicles | 24 | €13,582 | €10,834 | -€2,749 | -20.2% |
| Current assets | 29/58 | €11,193 | €293 | -€10,901 | -97.4% |
| Amounts receivable within one year | 40/41 | €3,367 | - | -€3,367 | |
| Trade receivables | 40 | €3,367 | - | -€3,367 | |
| Cash at bank and in hand | 54/58 | €7,827 | €293 | -€7,534 | -96.3% |
| Total equity and liabilities | 10/49 | €55,587 | €37,772 | -€17,816 | -32.0% |
| Equity | 10/15 | -€42,007 | -€26,240 | +€15,767 | +37.5% |
| Profit (loss) carried forward | 14 | -€42,007 | -€26,240 | +€15,767 | +37.5% |
| Amounts payable | 17/49 | €97,595 | €64,012 | -€33,583 | -34.4% |
| Amounts payable after more than one year | 17 | €53,186 | €43,613 | -€9,573 | -18.0% |
| Other amounts payable | 178/9 | €53,186 | €43,613 | -€9,573 | -18.0% |
| Amounts payable within one year | 42/48 | €44,409 | €20,399 | -€24,010 | -54.1% |
| Trade debts | 44 | €23,286 | €7,758 | -€15,528 | -66.7% |
| Suppliers | 440/4 | €23,286 | €7,758 | -€15,528 | -66.7% |
| Taxes, remuneration and social security | 45 | €9,870 | €11,719 | +€1,849 | +18.7% |
| Taxes | 450/3 | €9,870 | €11,719 | +€1,849 | +18.7% |
| Other amounts payable | 47/48 | €11,253 | €922 | -€10,331 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,915 | €6,915 | = | 0.0% |
| Other operating charges | 640/8 | €1,338 | €1,364 | +€27 | +2.0% |
| Gross operating margin | 9900 | €15,361 | €42,586 | +€27,226 | +177.2% |
| Operating profit (loss) | 9901 | €7,108 | €34,307 | +€27,199 | +382.7% |
| Financial income | 75/76B | €1,379 | - | -€1,379 | |
| Recurring financial income | 75 | €1,379 | - | -€1,379 | |
| Financial charges | 65/66B | €4,371 | €18,540 | +€14,169 | +324.2% |
| Recurring financial charges | 65 | €4,371 | €18,540 | +€14,169 | +324.2% |
| Profit (loss) for the period before taxes | 9903 | €4,116 | €15,767 | +€11,652 | +283.1% |
| Profit (loss) for the period | 9904 | €4,116 | €15,767 | +€11,652 | +283.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,116 | €15,767 | +€11,652 | +283.1% |
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 8 October 2026 via checked.be.