MEDI-TAX: 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-TAX
Largest movements
- Receivables within one year +€4,967
up €4,967 (+279%), from €1,781 to €6,748
- Tangible fixed assets -€4,047
down €4,047 (-26.2%), from €15,441 to €11,394
- Cash +€2,282
up €2,282 (+75.8%), from €3,012 to €5,294
mainly Depreciation (+€5,203) and Net result for the year (+€3,347)
- Profit (loss) carried forward +€3,347
up €3,347 (+20.4%), from €16,431 to €19,778
- Other debts -€1,833
no longer reported in 2025 (was €1,833)
- Tax, wage and social debts +€1,228
new in 2025: €1,228
- Trade debts +€460
new in 2025: €460
- Purchases and services +€4,586
up €4,586 (+18.1%), from €25,343 to €29,928
- Turnover -€3,474
down €3,474 (-8.0%), from €43,573 to €40,099
- Gross operating margin -€2,679
down €2,679 (-14.7%), from €18,230 to €15,551
- Staff costs +€936
up €936 (+18.4%), from €5,099 to €6,036
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 | €20,664 | €23,866 | +€3,202 | +15.5% |
| Fixed assets | 21/28 | €15,871 | €11,824 | -€4,047 | -25.5% |
| Tangible fixed assets | 22/27 | €15,441 | €11,394 | -€4,047 | -26.2% |
| Furniture and vehicles | 24 | €15,441 | €11,394 | -€4,047 | -26.2% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €4,793 | €12,042 | +€7,250 | +151% |
| Amounts receivable within one year | 40/41 | €1,781 | €6,748 | +€4,967 | +279% |
| Other amounts receivable | 41 | €1,781 | €6,748 | +€4,967 | +279% |
| Cash at bank and in hand | 54/58 | €3,012 | €5,294 | +€2,282 | +75.8% |
| Total equity and liabilities | 10/49 | €20,664 | €23,866 | +€3,202 | +15.5% |
| Equity | 10/15 | €18,831 | €22,178 | +€3,347 | +17.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,431 | €19,778 | +€3,347 | +20.4% |
| Amounts payable | 17/49 | €1,833 | €1,688 | -€145 | -7.9% |
| Amounts payable within one year | 42/48 | €1,833 | €1,688 | -€145 | -7.9% |
| Trade debts | 44 | - | €460 | +€460 | |
| Suppliers | 440/4 | - | €460 | +€460 | |
| Taxes, remuneration and social security | 45 | - | €1,228 | +€1,228 | |
| Remuneration and social security | 454/9 | - | €1,228 | +€1,228 | |
| Other amounts payable | 47/48 | €1,833 | - | -€1,833 | |
| Turnover | 70 | €43,573 | €40,099 | -€3,474 | -8.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,343 | €29,928 | +€4,586 | +18.1% |
| Remuneration, social security and pensions | 62 | €5,099 | €6,036 | +€936 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,147 | €5,203 | +€56 | +1.1% |
| Other operating charges | 640/8 | €1,118 | €861 | -€257 | -23.0% |
| Gross operating margin | 9900 | €18,230 | €15,551 | -€2,679 | -14.7% |
| Operating profit (loss) | 9901 | €6,866 | €3,452 | -€3,415 | -49.7% |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,762 | €3,347 | -€3,415 | -50.5% |
| Profit (loss) for the period | 9904 | €6,762 | €3,347 | -€3,415 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,762 | €3,347 | -€3,415 | -50.5% |
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 25 October 2026 via checked.be.