MEDI3S: 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.
MEDI3S
Largest movements
- Cash +€17,766
up €17,766 (+56.9%), from €31,207 to €48,973
mainly Net result for the year (+€41,377) and Tax, wage and social debts (+€3,613)
- Deferred charges and accrued income +€10,938
up €10,938 (+315%), from €3,469 to €14,407
- Receivables within one year +€10,752
up €10,752 (+35.5%), from €30,248 to €41,000
of which Other amounts receivable: +€21,622
- Tangible fixed assets +€2,731
up €2,731 (+330%), from €829 to €3,560
of which Plant, machinery and equipment: +€2,056
- Reserves +€41,377
up €41,377 (+91.4%), from €45,273 to €86,650
- Tax, wage and social debts +€3,613
up €3,613 (+26.5%), from €13,645 to €17,259
of which Taxes: +€6,720
- Trade debts -€2,206
down €2,206 (-68.9%), from €3,202 to €996
- Gross operating margin +€10,524
up €10,524 (+20.1%), from €52,289 to €62,813
- Other operating charges +€4,954
up €4,954 (+1,534%), from €323 to €5,277
- Taxes +€2,678
up €2,678 (+23.5%), from €11,404 to €14,082
- Financial income +€755
up €755 (+332%), from €227 to €982
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 | €65,752 | €107,940 | +€42,187 | +64.2% |
| Fixed assets | 21/28 | €829 | €3,560 | +€2,731 | +330% |
| Tangible fixed assets | 22/27 | €829 | €3,560 | +€2,731 | +330% |
| Plant, machinery and equipment | 23 | - | €2,056 | +€2,056 | |
| Furniture and vehicles | 24 | €829 | €1,503 | +€675 | +81.4% |
| Current assets | 29/58 | €64,924 | €104,380 | +€39,456 | +60.8% |
| Amounts receivable within one year | 40/41 | €30,248 | €41,000 | +€10,752 | +35.5% |
| Trade receivables | 40 | €22,341 | €11,472 | -€10,869 | -48.7% |
| Other amounts receivable | 41 | €7,907 | €29,529 | +€21,622 | +273% |
| Cash at bank and in hand | 54/58 | €31,207 | €48,973 | +€17,766 | +56.9% |
| Deferred charges and accrued income | 490/1 | €3,469 | €14,407 | +€10,938 | +315% |
| Total equity and liabilities | 10/49 | €65,752 | €107,940 | +€42,187 | +64.2% |
| Equity | 10/15 | €48,273 | €89,650 | +€41,377 | +85.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,273 | €86,650 | +€41,377 | +91.4% |
| Distributable reserves | 133 | €45,273 | €86,650 | +€41,377 | +91.4% |
| Amounts payable | 17/49 | €17,479 | €18,289 | +€810 | +4.6% |
| Amounts payable within one year | 42/48 | €16,955 | €18,289 | +€1,335 | +7.9% |
| Financial debts | 43 | €107 | €35 | -€73 | -67.6% |
| Credit institutions | 430/8 | €107 | €35 | -€73 | -67.6% |
| Trade debts | 44 | €3,202 | €996 | -€2,206 | -68.9% |
| Suppliers | 440/4 | €3,202 | €996 | -€2,206 | -68.9% |
| Taxes, remuneration and social security | 45 | €13,645 | €17,259 | +€3,613 | +26.5% |
| Taxes | 450/3 | €10,539 | €17,259 | +€6,720 | +63.8% |
| Remuneration and social security | 454/9 | €3,107 | €0 | -€3,107 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €524 | €0 | -€524 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | €921 | +€475 | +107% |
| Other operating charges | 640/8 | €323 | €5,277 | +€4,954 | +1,534% |
| Gross operating margin | 9900 | €52,289 | €62,813 | +€10,524 | +20.1% |
| Operating profit (loss) | 9901 | €51,520 | €56,615 | +€5,095 | +9.9% |
| Financial income | 75/76B | €227 | €982 | +€755 | +332% |
| Recurring financial income | 75 | €227 | €982 | +€755 | +332% |
| Financial charges | 65/66B | €2,164 | €2,138 | -€26 | -1.2% |
| Recurring financial charges | 65 | €2,164 | €2,138 | -€26 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €49,583 | €55,459 | +€5,876 | +11.9% |
| Income taxes | 67/77 | €11,404 | €14,082 | +€2,678 | +23.5% |
| Profit (loss) for the period | 9904 | €38,179 | €41,377 | +€3,198 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,179 | €41,377 | +€3,198 | +8.4% |
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 15 October 2026 via checked.be.