MEDICA-ROM: 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-ROM
Largest movements
- Cash +€100,630
up €100,630 (+4,589%), from €2,193 to €102,823
mainly Net result for the year (+€87,154) and Depreciation (+€16,123)
- Tangible fixed assets -€16,885
down €16,885 (-9.2%), from €184,141 to €167,256
of which Land and buildings: -€10,977
- Profit (loss) carried forward +€87,154
up €87,154, from -€15,654 to €71,500
- Current portion of long-term debt -€7,997
no longer reported in 2025 (was €7,997)
- Tax, wage and social debts +€3,012
up €3,012 (+1,153%), from €261 to €3,273
of which Remuneration and social security: +€3,000
- Gross operating margin +€110,167
up €110,167, from -€3,125 to €107,042
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 | €187,738 | €271,279 | +€83,541 | +44.5% |
| Fixed assets | 21/28 | €184,141 | €167,256 | -€16,885 | -9.2% |
| Tangible fixed assets | 22/27 | €184,141 | €167,256 | -€16,885 | -9.2% |
| Land and buildings | 22 | €164,681 | €153,704 | -€10,977 | -6.7% |
| Plant, machinery and equipment | 23 | €19,460 | €13,552 | -€5,908 | -30.4% |
| Current assets | 29/58 | €3,597 | €104,023 | +€100,426 | +2,792% |
| Cash at bank and in hand | 54/58 | €2,193 | €102,823 | +€100,630 | +4,589% |
| Deferred charges and accrued income | 490/1 | €1,404 | €1,200 | -€204 | -14.5% |
| Total equity and liabilities | 10/49 | €187,738 | €271,279 | +€83,541 | +44.5% |
| Equity | 10/15 | €92,663 | €179,817 | +€87,154 | +94.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,717 | €89,717 | = | 0.0% |
| 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 | €87,857 | €87,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,654 | €71,500 | +€87,154 | |
| Amounts payable | 17/49 | €95,075 | €91,462 | -€3,613 | -3.8% |
| Amounts payable after more than one year | 17 | €68,761 | €68,761 | = | 0.0% |
| Financial debts | 170/4 | €68,761 | €68,761 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,314 | €22,701 | -€3,613 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €7,997 | - | -€7,997 | |
| Trade debts | 44 | €1,528 | €890 | -€638 | -41.7% |
| Suppliers | 440/4 | €1,528 | €890 | -€638 | -41.7% |
| Taxes, remuneration and social security | 45 | €261 | €3,273 | +€3,012 | +1,153% |
| Taxes | 450/3 | €261 | €273 | +€12 | +4.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €16,528 | €18,538 | +€2,010 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,123 | €16,123 | = | 0.0% |
| Other operating charges | 640/8 | €3,016 | €2,257 | -€759 | -25.2% |
| Gross operating margin | 9900 | -€3,125 | €107,042 | +€110,167 | |
| Operating profit (loss) | 9901 | -€22,264 | €88,662 | +€110,927 | |
| Financial income | 75/76B | €53 | €20 | -€33 | -61.8% |
| Recurring financial income | 75 | €53 | €20 | -€33 | -61.8% |
| Financial charges | 65/66B | €1,391 | €1,250 | -€141 | -10.1% |
| Recurring financial charges | 65 | €1,391 | €1,250 | -€141 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,602 | €87,433 | +€111,035 | |
| Income taxes | 67/77 | €277 | €279 | +€2 | +0.6% |
| Profit (loss) for the period | 9904 | -€23,879 | €87,154 | +€111,033 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,879 | €87,154 | +€111,033 |
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 29 October 2026 via checked.be.