MEDICAL MC: 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 MC
Largest movements
- Tangible fixed assets -€18,164
down €18,164 (-89.1%), from €20,396 to €2,233
of which Furniture and vehicles: -€18,132
- Receivables within one year -€17,447
down €17,447 (-92.9%), from €18,773 to €1,326
of which Trade receivables: -€13,129
- Stocks and contracts -€13,449
down €13,449 (-33.0%), from €40,775 to €27,326
- Deferred charges and accrued income -€4,571
no longer reported in 2025 (was €4,571)
- Cash +€3,692
up €3,692 (+231%), from €1,600 to €5,293
mainly Receivables within one year (+€17,447) and Investment in fixed assets (net) (+€17,251)
- Other debts -€32,300
down €32,300 (-66.4%), from €48,646 to €16,346
- Debts after one year -€13,203
no longer reported in 2025 (was €13,203)
- Trade debts -€5,448
down €5,448 (-42.7%), from €12,773 to €7,325
- Current portion of long-term debt -€3,961
no longer reported in 2025 (was €3,961)
- Profit (loss) carried forward +€2,258
up €2,258 (+58.0%), from €3,895 to €6,153
- Other operating charges -€18,491
down €18,491 (-96.4%), from €19,175 to €684
- Gross operating margin -€3,717
down €3,717 (-11.7%), from €31,797 to €28,080
- Depreciation -€3,607
down €3,607 (-71.6%), from €5,040 to €1,433
- Staff costs -€421
down €421 (-1.8%), from €23,300 to €22,879
- Financial charges -€411
down €411 (-33.2%), from €1,236 to €825
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 | €89,893 | €39,434 | -€50,459 | -56.1% |
| Formation expenses | 20 | €241 | €1 | -€240 | -99.4% |
| Fixed assets | 21/28 | €23,932 | €5,487 | -€18,445 | -77.1% |
| Intangible fixed assets | 21 | €801 | €520 | -€281 | -35.1% |
| Tangible fixed assets | 22/27 | €20,396 | €2,233 | -€18,164 | -89.1% |
| Plant, machinery and equipment | 23 | €1,408 | €1,376 | -€32 | -2.3% |
| Furniture and vehicles | 24 | €18,988 | €856 | -€18,132 | -95.5% |
| Financial fixed assets | 28 | €2,735 | €2,735 | = | 0.0% |
| Current assets | 29/58 | €65,719 | €33,945 | -€31,775 | -48.3% |
| Stocks and contracts in progress | 3 | €40,775 | €27,326 | -€13,449 | -33.0% |
| Stocks | 30/36 | €40,775 | €27,326 | -€13,449 | -33.0% |
| Amounts receivable within one year | 40/41 | €18,773 | €1,326 | -€17,447 | -92.9% |
| Trade receivables | 40 | €14,090 | €961 | -€13,129 | -93.2% |
| Other amounts receivable | 41 | €4,683 | €365 | -€4,318 | -92.2% |
| Cash at bank and in hand | 54/58 | €1,600 | €5,293 | +€3,692 | +231% |
| Deferred charges and accrued income | 490/1 | €4,571 | - | -€4,571 | |
| Total equity and liabilities | 10/49 | €89,893 | €39,434 | -€50,459 | -56.1% |
| Equity | 10/15 | €8,895 | €11,153 | +€2,258 | +25.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,895 | €6,153 | +€2,258 | +58.0% |
| Amounts payable | 17/49 | €80,998 | €28,280 | -€52,718 | -65.1% |
| Amounts payable after more than one year | 17 | €13,203 | - | -€13,203 | |
| Financial debts | 170/4 | €13,203 | - | -€13,203 | |
| Amounts payable within one year | 42/48 | €67,796 | €28,280 | -€39,515 | -58.3% |
| Current portion of amounts payable after more than one year | 42 | €3,961 | - | -€3,961 | |
| Trade debts | 44 | €12,773 | €7,325 | -€5,448 | -42.7% |
| Suppliers | 440/4 | €12,773 | €7,325 | -€5,448 | -42.7% |
| Taxes, remuneration and social security | 45 | €2,416 | €4,610 | +€2,194 | +90.8% |
| Taxes | 450/3 | €1,506 | €1,906 | +€399 | +26.5% |
| Remuneration and social security | 454/9 | €909 | €2,704 | +€1,795 | +197% |
| Other amounts payable | 47/48 | €48,646 | €16,346 | -€32,300 | -66.4% |
| Remuneration, social security and pensions | 62 | €23,300 | €22,879 | -€421 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,040 | €1,433 | -€3,607 | -71.6% |
| Other operating charges | 640/8 | €19,175 | €684 | -€18,491 | -96.4% |
| Gross operating margin | 9900 | €31,797 | €28,080 | -€3,717 | -11.7% |
| Operating profit (loss) | 9901 | -€15,718 | €3,084 | +€18,802 | |
| Financial charges | 65/66B | €1,236 | €825 | -€411 | -33.2% |
| Recurring financial charges | 65 | €1,236 | €825 | -€411 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,954 | €2,258 | +€19,212 | |
| Income taxes | 67/77 | €40 | - | -€40 | |
| Profit (loss) for the period | 9904 | -€16,994 | €2,258 | +€19,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,994 | €2,258 | +€19,252 |
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 28 October 2026 via checked.be.