Medical Coding Outsourcing: 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.
Medical Coding Outsourcing
Largest movements
- Receivables within one year +€132,439
up €132,439 (+834.4%), from €15,873 to €148,312
- Current investments -€75,000
down €75,000 (-42.9%), from €175,000 to €100,000
- Tangible fixed assets -€11,053
down €11,053 (-66.6%), from €16,608 to €5,555
- Cash +€8,563
up €8,563 (+23.3%), from €36,760 to €45,323
mainly Current investments (+€75,000) and Net result for the year (+€45,591)
- Reserves +€45,591
up €45,591 (+18.8%), from €242,763 to €288,354
- Tax, wage and social debts +€10,575
up €10,575 (+74.6%), from €14,175 to €24,750
of which Taxes: +€8,510
- Current portion of long-term debt -€3,446
no longer reported in 2025 (was €3,446)
- Financial income +€7,654
up €7,654 (+596.0%), from €1,284 to €8,939
- Staff costs +€4,389
up €4,389 (+21.3%), from €20,627 to €25,017
- Gross operating margin -€3,940
down €3,940 (-4.0%), from €98,504 to €94,565
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 | €262,955 | €318,501 | +€55,546 | +21.1% |
| Fixed assets | 21/28 | €16,783 | €5,730 | -€11,053 | -65.9% |
| Tangible fixed assets | 22/27 | €16,608 | €5,555 | -€11,053 | -66.6% |
| Furniture and vehicles | 24 | €16,608 | €5,555 | -€11,053 | -66.6% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €246,172 | €312,771 | +€66,600 | +27.1% |
| Amounts receivable within one year | 40/41 | €15,873 | €148,312 | +€132,439 | +834.4% |
| Other amounts receivable | 41 | €15,873 | €148,312 | +€132,439 | +834.4% |
| Current investments | 50/53 | €175,000 | €100,000 | -€75,000 | -42.9% |
| Cash at bank and in hand | 54/58 | €36,760 | €45,323 | +€8,563 | +23.3% |
| Deferred charges and accrued income | 490/1 | €18,539 | €19,136 | +€597 | +3.2% |
| Total equity and liabilities | 10/49 | €262,955 | €318,501 | +€55,546 | +21.1% |
| Equity | 10/15 | €242,763 | €288,354 | +€45,591 | +18.8% |
| Reserves | 13 | €242,763 | €288,354 | +€45,591 | +18.8% |
| Distributable reserves | 133 | €242,763 | €288,354 | +€45,591 | +18.8% |
| Amounts payable | 17/49 | €20,192 | €30,147 | +€9,956 | +49.3% |
| Amounts payable within one year | 42/48 | €20,192 | €30,147 | +€9,956 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | €3,446 | - | -€3,446 | |
| Trade debts | 44 | €2,522 | €5,348 | +€2,827 | +112.1% |
| Suppliers | 440/4 | €2,522 | €5,348 | +€2,827 | +112.1% |
| Taxes, remuneration and social security | 45 | €14,175 | €24,750 | +€10,575 | +74.6% |
| Taxes | 450/3 | €9,099 | €17,609 | +€8,510 | +93.5% |
| Remuneration and social security | 454/9 | €5,076 | €7,141 | +€2,065 | +40.7% |
| Other amounts payable | 47/48 | €49 | €49 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €20,627 | €25,017 | +€4,389 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,044 | €11,814 | -€230 | -1.9% |
| Other operating charges | 640/8 | €1,048 | €1,713 | +€664 | +63.4% |
| Gross operating margin | 9900 | €98,504 | €94,565 | -€3,940 | -4.0% |
| Operating profit (loss) | 9901 | €64,785 | €56,021 | -€8,764 | -13.5% |
| Financial income | 75/76B | €1,284 | €8,939 | +€7,654 | +596.0% |
| Recurring financial income | 75 | €1,284 | €8,939 | +€7,654 | +596.0% |
| Financial charges | 65/66B | €302 | €206 | -€96 | -31.7% |
| Recurring financial charges | 65 | €302 | €206 | -€96 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €65,768 | €64,754 | -€1,014 | -1.5% |
| Income taxes | 67/77 | €19,122 | €19,164 | +€41 | +0.2% |
| Profit (loss) for the period | 9904 | €46,646 | €45,591 | -€1,055 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,646 | €45,591 | -€1,055 | -2.3% |
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 9 October 2026 via checked.be.