MEDICAL MOVE: 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 MOVE
Largest movements
- Tangible fixed assets -€18,386
down €18,386 (-11.8%), from €155,586 to €137,200
of which Land and buildings: -€9,976
- Cash +€5,476
up €5,476 (+24.1%), from €22,688 to €28,164
mainly Depreciation (+€18,386) and Net result for the year (+€11,047)
- Other debts -€15,929
down €15,929 (-20.4%), from €78,234 to €62,305
- Profit (loss) carried forward +€11,047
up €11,047 (+91.1%), from -€12,122 to -€1,075
- Debts after one year -€8,822
down €8,822 (-8.6%), from €102,558 to €93,736
- Gross operating margin -€2,080
down €2,080 (-6.1%), from €34,143 to €32,063
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 | €182,584 | €169,877 | -€12,707 | -7.0% |
| Fixed assets | 21/28 | €155,586 | €137,200 | -€18,386 | -11.8% |
| Tangible fixed assets | 22/27 | €155,586 | €137,200 | -€18,386 | -11.8% |
| Land and buildings | 22 | €113,876 | €103,900 | -€9,976 | -8.8% |
| Plant, machinery and equipment | 23 | €476 | €317 | -€160 | -33.5% |
| Furniture and vehicles | 24 | €21,087 | €15,825 | -€5,262 | -25.0% |
| Other tangible fixed assets | 26 | €20,147 | €17,159 | -€2,988 | -14.8% |
| Current assets | 29/58 | €26,998 | €32,677 | +€5,679 | +21.0% |
| Amounts receivable within one year | 40/41 | €2,750 | €2,459 | -€291 | -10.6% |
| Other amounts receivable | 41 | €2,750 | €2,459 | -€291 | -10.6% |
| Cash at bank and in hand | 54/58 | €22,688 | €28,164 | +€5,476 | +24.1% |
| Deferred charges and accrued income | 490/1 | €1,560 | €2,054 | +€494 | +31.6% |
| Total equity and liabilities | 10/49 | €182,584 | €169,877 | -€12,707 | -7.0% |
| Equity | 10/15 | -€7,122 | €3,925 | +€11,047 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,122 | -€1,075 | +€11,047 | +91.1% |
| Amounts payable | 17/49 | €189,706 | €165,952 | -€23,754 | -12.5% |
| Amounts payable after more than one year | 17 | €102,558 | €93,736 | -€8,822 | -8.6% |
| Financial debts | 170/4 | €102,558 | €93,736 | -€8,822 | -8.6% |
| Amounts payable within one year | 42/48 | €87,148 | €72,216 | -€14,932 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €8,698 | €8,822 | +€124 | +1.4% |
| Trade debts | 44 | €195 | €1,089 | +€894 | +459% |
| Suppliers | 440/4 | €195 | €1,089 | +€894 | +459% |
| Taxes, remuneration and social security | 45 | €21 | - | -€21 | |
| Taxes | 450/3 | €21 | - | -€21 | |
| Other amounts payable | 47/48 | €78,234 | €62,305 | -€15,929 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,675 | €18,386 | -€289 | -1.5% |
| Other operating charges | 640/8 | €614 | €628 | +€14 | +2.2% |
| Gross operating margin | 9900 | €34,143 | €32,063 | -€2,080 | -6.1% |
| Operating profit (loss) | 9901 | €14,854 | €13,049 | -€1,805 | -12.1% |
| Financial charges | 65/66B | €1,822 | €1,733 | -€89 | -4.9% |
| Recurring financial charges | 65 | €1,822 | €1,733 | -€89 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €13,032 | €11,316 | -€1,716 | -13.2% |
| Income taxes | 67/77 | €279 | €269 | -€10 | -3.6% |
| Profit (loss) for the period | 9904 | €12,752 | €11,047 | -€1,706 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,752 | €11,047 | -€1,706 | -13.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.