MEDICA DIRECTA: 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.
MEDICA DIRECTA
Largest movements
- Cash -€66,106
down €66,106 (-84.7%), from €78,089 to €11,983
mainly Receivables after one year (-€63,406) and Current investments (-€25,000)
- Receivables after one year +€63,406
up €63,406 (+15.5%), from €409,955 to €473,361
- Tangible fixed assets -€43,921
down €43,921 (-31.1%), from €141,073 to €97,152
of which Furniture and vehicles: -€27,214
- Current investments +€25,000
new in 2024: €25,000
- Receivables within one year +€19,498
up €19,498 (+25.6%), from €76,062 to €95,560
of which Trade receivables: +€24,961
- Reserves +€58,000
up €58,000 (+13.2%), from €438,360 to €496,360
of which Distributable reserves: +€58,000
- Trade debts -€17,406
down €17,406 (-67.8%), from €25,663 to €8,257
- Current portion of long-term debt -€17,096
down €17,096 (-61.0%), from €28,047 to €10,951
- Tax, wage and social debts -€14,549
down €14,549 (-83.2%), from €17,486 to €2,937
- Debts after one year -€10,952
down €10,952 (-22.5%), from €48,581 to €37,629
- Gross operating margin -€4,312
down €4,312 (-3.3%), from €132,339 to €128,027
- Depreciation -€3,630
down €3,630 (-8.8%), from €41,064 to €37,434
- Taxes -€2,637
down €2,637 (-12.5%), from €21,037 to €18,400
- Financial income +€2,548
up €2,548 (+2,106%), from €121 to €2,669
- Other operating charges +€1,436
up €1,436 (+42.1%), from €3,410 to €4,846
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.
Derived cash bridge
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 | €709,732 | €703,112 | -€6,620 | -0.9% |
| Fixed assets | 21/28 | €141,073 | €97,152 | -€43,921 | -31.1% |
| Tangible fixed assets | 22/27 | €141,073 | €97,152 | -€43,921 | -31.1% |
| Land and buildings | 22 | €86,613 | €67,201 | -€19,412 | -22.4% |
| Plant, machinery and equipment | 23 | €2,823 | €5,528 | +€2,705 | +95.8% |
| Furniture and vehicles | 24 | €51,637 | €24,423 | -€27,214 | -52.7% |
| Current assets | 29/58 | €568,659 | €605,960 | +€37,301 | +6.6% |
| Amounts receivable after more than one year | 29 | €409,955 | €473,361 | +€63,406 | +15.5% |
| Other amounts receivable | 291 | €409,955 | €473,361 | +€63,406 | +15.5% |
| Amounts receivable within one year | 40/41 | €76,062 | €95,560 | +€19,498 | +25.6% |
| Trade receivables | 40 | €70,599 | €95,560 | +€24,961 | +35.4% |
| Other amounts receivable | 41 | €5,463 | - | -€5,463 | |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €78,089 | €11,983 | -€66,106 | -84.7% |
| Deferred charges and accrued income | 490/1 | €4,553 | €56 | -€4,497 | -98.8% |
| Total equity and liabilities | 10/49 | €709,732 | €703,112 | -€6,620 | -0.9% |
| Equity | 10/15 | €573,250 | €634,173 | +€60,923 | +10.6% |
| Contributions | 10/11 | €108,600 | €108,600 | = | 0.0% |
| Reserves | 13 | €438,360 | €496,360 | +€58,000 | +13.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €436,500 | €494,500 | +€58,000 | +13.3% |
| Profit (loss) carried forward | 14 | €26,290 | €29,213 | +€2,923 | +11.1% |
| Amounts payable | 17/49 | €136,482 | €68,939 | -€67,543 | -49.5% |
| Amounts payable after more than one year | 17 | €48,581 | €37,629 | -€10,952 | -22.5% |
| Financial debts | 170/4 | €48,581 | €37,629 | -€10,952 | -22.5% |
| Amounts payable within one year | 42/48 | €87,901 | €31,310 | -€56,591 | -64.4% |
| Current portion of amounts payable after more than one year | 42 | €28,047 | €10,951 | -€17,096 | -61.0% |
| Financial debts | 43 | €1,955 | €2,165 | +€210 | +10.7% |
| Credit institutions | 430/8 | €1,955 | €2,165 | +€210 | +10.7% |
| Trade debts | 44 | €25,663 | €8,257 | -€17,406 | -67.8% |
| Suppliers | 440/4 | €25,663 | €8,257 | -€17,406 | -67.8% |
| Taxes, remuneration and social security | 45 | €17,486 | €2,937 | -€14,549 | -83.2% |
| Taxes | 450/3 | €17,486 | €2,937 | -€14,549 | -83.2% |
| Other amounts payable | 47/48 | €14,750 | €7,000 | -€7,750 | -52.5% |
| Non-recurring operating income | 76A | - | €7,656 | +€7,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,064 | €37,434 | -€3,630 | -8.8% |
| Other operating charges | 640/8 | €3,410 | €4,846 | +€1,436 | +42.1% |
| Gross operating margin | 9900 | €132,339 | €128,027 | -€4,312 | -3.3% |
| Operating profit (loss) | 9901 | €87,865 | €85,747 | -€2,118 | -2.4% |
| Financial income | 75/76B | €121 | €2,669 | +€2,548 | +2,106% |
| Recurring financial income | 75 | €121 | €2,669 | +€2,548 | +2,106% |
| Financial charges | 65/66B | €2,091 | €2,093 | +€2 | +0.1% |
| Recurring financial charges | 65 | €2,091 | €2,093 | +€2 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €85,895 | €86,323 | +€428 | +0.5% |
| Income taxes | 67/77 | €21,037 | €18,400 | -€2,637 | -12.5% |
| Profit (loss) for the period | 9904 | €64,858 | €67,923 | +€3,065 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,858 | €67,923 | +€3,065 | +4.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.