Médical DDK: 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.
Médical DDK
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Tangible fixed assets +€20,682
up €20,682 (+132%), from €15,649 to €36,332
of which Plant, machinery and equipment: +€24,753
- Receivables within one year +€20,031
up €20,031 (+50.0%), from €40,028 to €60,060
of which Trade receivables: +€21,457
- Cash -€7,541
down €7,541 (-19.1%), from €39,580 to €32,039
mainly Current investments (-€60,000) and Investment in fixed assets (net) (-€26,271)
- Reserves +€92,275
up €92,275 (+104%), from €89,055 to €181,330
- Taxes -€10,896
down €10,896 (-30.6%), from €35,575 to €24,679
- Gross operating margin -€8,129
down €8,129 (-6.2%), from €131,744 to €123,616
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 | €96,141 | €190,302 | +€94,161 | +97.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €15,649 | €36,332 | +€20,682 | +132% |
| Tangible fixed assets | 22/27 | €15,649 | €36,332 | +€20,682 | +132% |
| Plant, machinery and equipment | 23 | - | €24,753 | +€24,753 | |
| Furniture and vehicles | 24 | €15,649 | €11,578 | -€4,071 | -26.0% |
| Current assets | 29/58 | €80,492 | €153,971 | +€73,479 | +91.3% |
| Amounts receivable within one year | 40/41 | €40,028 | €60,060 | +€20,031 | +50.0% |
| Trade receivables | 40 | €38,603 | €60,060 | +€21,457 | +55.6% |
| Other amounts receivable | 41 | €1,425 | - | -€1,425 | |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €39,580 | €32,039 | -€7,541 | -19.1% |
| Deferred charges and accrued income | 490/1 | €883 | €1,872 | +€988 | +112% |
| Total equity and liabilities | 10/49 | €96,141 | €190,302 | +€94,161 | +97.9% |
| Equity | 10/15 | €91,055 | €183,330 | +€92,275 | +101% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €89,055 | €181,330 | +€92,275 | +104% |
| Distributable reserves | 133 | €89,055 | €181,330 | +€92,275 | +104% |
| Amounts payable | 17/49 | €5,086 | €6,973 | +€1,886 | +37.1% |
| Amounts payable within one year | 42/48 | €5,086 | €6,342 | +€1,256 | +24.7% |
| Trade debts | 44 | €59 | - | -€59 | |
| Suppliers | 440/4 | €59 | - | -€59 | |
| Taxes, remuneration and social security | 45 | €3,600 | €4,279 | +€679 | +18.9% |
| Taxes | 450/3 | €3,600 | €4,279 | +€679 | +18.9% |
| Other amounts payable | 47/48 | €1,427 | €2,063 | +€636 | +44.6% |
| Accrued charges and deferred income | 492/3 | - | €631 | +€631 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,696 | €5,589 | -€1,107 | -16.5% |
| Other operating charges | 640/8 | €327 | €573 | +€245 | +74.9% |
| Gross operating margin | 9900 | €131,744 | €123,616 | -€8,129 | -6.2% |
| Operating profit (loss) | 9901 | €124,721 | €117,454 | -€7,267 | -5.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €91 | €500 | +€409 | +450% |
| Recurring financial charges | 65 | €91 | €500 | +€409 | +450% |
| Profit (loss) for the period before taxes | 9903 | €124,630 | €116,954 | -€7,676 | -6.2% |
| Income taxes | 67/77 | €35,575 | €24,679 | -€10,896 | -30.6% |
| Profit (loss) for the period | 9904 | €89,055 | €92,275 | +€3,220 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €89,055 | €92,275 | +€3,220 | +3.6% |
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 20 October 2026 via checked.be.