Medical Corner: 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 Corner
Largest movements
- Receivables within one year +€7,250
new in 2025: €7,250
- Deferred charges and accrued income +€3,806
new in 2025: €3,806
- Tangible fixed assets -€2,290
down €2,290 (-14.1%), from €16,199 to €13,909
of which Plant, machinery and equipment: -€2,016
- Cash +€1,097
up €1,097 (+52.3%), from €2,098 to €3,195
mainly Net result for the year (+€7,217) and Trade debts (+€7,064)
- Profit (loss) carried forward +€7,217
up €7,217 (+33.1%), from -€21,793 to -€14,576
- Trade debts +€7,064
up €7,064 (+287%), from €2,463 to €9,527
- Debts after one year -€4,757
down €4,757 (-53.9%), from €8,829 to €4,072
- Gross operating margin +€4,420
up €4,420 (+67.7%), from €6,526 to €10,946
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 | €18,417 | €28,280 | +€9,863 | +53.6% |
| Fixed assets | 21/28 | €16,319 | €14,029 | -€2,290 | -14.0% |
| Tangible fixed assets | 22/27 | €16,199 | €13,909 | -€2,290 | -14.1% |
| Plant, machinery and equipment | 23 | €15,455 | €13,439 | -€2,016 | -13.0% |
| Furniture and vehicles | 24 | €743 | €470 | -€274 | -36.8% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €2,098 | €14,251 | +€12,152 | +579% |
| Amounts receivable within one year | 40/41 | - | €7,250 | +€7,250 | |
| Trade receivables | 40 | - | €7,250 | +€7,250 | |
| Cash at bank and in hand | 54/58 | €2,098 | €3,195 | +€1,097 | +52.3% |
| Deferred charges and accrued income | 490/1 | - | €3,806 | +€3,806 | |
| Total equity and liabilities | 10/49 | €18,417 | €28,280 | +€9,863 | +53.6% |
| Equity | 10/15 | -€17,293 | -€10,076 | +€7,217 | +41.7% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,793 | -€14,576 | +€7,217 | +33.1% |
| Amounts payable | 17/49 | €35,711 | €38,356 | +€2,646 | +7.4% |
| Amounts payable after more than one year | 17 | €8,829 | €4,072 | -€4,757 | -53.9% |
| Financial debts | 170/4 | €8,829 | €4,072 | -€4,757 | -53.9% |
| Amounts payable within one year | 42/48 | €26,881 | €34,084 | +€7,202 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €4,619 | €4,757 | +€138 | +3.0% |
| Trade debts | 44 | €2,463 | €9,527 | +€7,064 | +287% |
| Suppliers | 440/4 | €2,463 | €9,527 | +€7,064 | +287% |
| Other amounts payable | 47/48 | €19,800 | €19,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,290 | €2,290 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €6,526 | €10,946 | +€4,420 | +67.7% |
| Operating profit (loss) | 9901 | €3,849 | €8,191 | +€4,342 | +113% |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €926 | €974 | +€48 | +5.2% |
| Recurring financial charges | 65 | €926 | €974 | +€48 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €2,965 | €7,217 | +€4,252 | +143% |
| Profit (loss) for the period | 9904 | €2,965 | €7,217 | +€4,252 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €2,965 | €7,217 | +€4,252 | +143% |
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 31 October 2026 via checked.be.