MEDIC.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.
MEDIC.CHIR
Largest movements
- Cash +€301,255
up €301,255 (+36.1%), from €835,227 to €1.1m
mainly Net result for the year (+€193,537) and Current investments (+€150,000)
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Tangible fixed assets -€27,815
down €27,815 (-11.0%), from €253,462 to €225,647
of which Furniture and vehicles: -€15,804
- Receivables within one year -€21,943
down €21,943 (-87.4%), from €25,111 to €3,168
of which Trade receivables: -€18,217
- Deferred charges and accrued income +€19,632
up €19,632 (+18.6%), from €105,737 to €125,369
- Reserves +€193,537
up €193,537 (+21.0%), from €919,570 to €1.1m
- Other debts -€45,303
down €45,303 (-23.2%), from €195,074 to €149,772
- Debts after one year -€26,637
down €26,637 (-34.3%), from €77,648 to €51,011
- Financial charges -€61,017
down €61,017 (-79.1%), from €77,113 to €16,096
- Taxes +€22,580
up €22,580 (+31.9%), from €70,714 to €93,294
- Financial income +€11,413
up €11,413 (+157.9%), from €7,226 to €18,639
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.
Cash bridge derived
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 | €1,369,561 | €1,490,665 | +€121,104 | +8.8% |
| Fixed assets | 21/28 | €253,487 | €225,647 | -€27,840 | -11.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €253,462 | €225,647 | -€27,815 | -11.0% |
| Land and buildings | 22 | €192,870 | €180,859 | -€12,011 | -6.2% |
| Furniture and vehicles | 24 | €60,592 | €44,788 | -€15,804 | -26.1% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100.0% |
| Current assets | 29/58 | €1,116,074 | €1,265,019 | +€148,944 | +13.3% |
| Amounts receivable within one year | 40/41 | €25,111 | €3,168 | -€21,943 | -87.4% |
| Trade receivables | 40 | €20,679 | €2,462 | -€18,217 | -88.1% |
| Other amounts receivable | 41 | €4,431 | €706 | -€3,725 | -84.1% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €835,227 | €1,136,482 | +€301,255 | +36.1% |
| Deferred charges and accrued income | 490/1 | €105,737 | €125,369 | +€19,632 | +18.6% |
| Total equity and liabilities | 10/49 | €1,369,561 | €1,490,665 | +€121,104 | +8.8% |
| Equity | 10/15 | €1,064,109 | €1,256,814 | +€192,704 | +18.1% |
| Contributions | 10/11 | €142,972 | €142,972 | = | 0.0% |
| Reserves | 13 | €919,570 | €1,113,108 | +€193,537 | +21.0% |
| Distributable reserves | 133 | €919,570 | €1,113,108 | +€193,537 | +21.0% |
| Profit (loss) carried forward | 14 | €1,567 | €734 | -€833 | -53.2% |
| Amounts payable | 17/49 | €305,452 | €233,852 | -€71,600 | -23.4% |
| Amounts payable after more than one year | 17 | €77,648 | €51,011 | -€26,637 | -34.3% |
| Financial debts | 170/4 | €77,648 | €51,011 | -€26,637 | -34.3% |
| Amounts payable within one year | 42/48 | €227,804 | €182,840 | -€44,963 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €27,683 | €28,137 | +€454 | +1.6% |
| Trade debts | 44 | €295 | €1,013 | +€718 | +243.3% |
| Suppliers | 440/4 | €295 | €1,013 | +€718 | +243.3% |
| Taxes, remuneration and social security | 45 | €4,751 | €3,919 | -€833 | -17.5% |
| Taxes | 450/3 | €4,751 | €3,919 | -€833 | -17.5% |
| Other amounts payable | 47/48 | €195,074 | €149,772 | -€45,303 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,102 | €31,194 | +€1,092 | +3.6% |
| Other operating charges | 640/8 | €6,930 | €4,494 | -€2,436 | -35.2% |
| Gross operating margin | 9900 | €321,213 | €319,976 | -€1,238 | -0.4% |
| Operating profit (loss) | 9901 | €284,182 | €284,288 | +€106 | 0.0% |
| Financial income | 75/76B | €7,226 | €18,639 | +€11,413 | +157.9% |
| Recurring financial income | 75 | €7,226 | €18,639 | +€11,413 | +157.9% |
| Financial charges | 65/66B | €77,113 | €16,096 | -€61,017 | -79.1% |
| Recurring financial charges | 65 | €77,113 | €16,096 | -€61,017 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €214,295 | €286,831 | +€72,537 | +33.8% |
| Income taxes | 67/77 | €70,714 | €93,294 | +€22,580 | +31.9% |
| Profit (loss) for the period | 9904 | €143,580 | €193,537 | +€49,957 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €143,580 | €193,537 | +€49,957 | +34.8% |
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 11 October 2026 via checked.be.