Medical2day: 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.
Medical2day
Largest movements
- Receivables within one year -€13,838
down €13,838 (-60.9%), from €22,719 to €8,881
of which Other amounts receivable: -€14,517
- Cash -€7,882
down €7,882 (-70.1%), from €11,251 to €3,368
mainly Net result for the year (-€47,936) and Stocks and contracts (-€4,483)
- Stocks and contracts +€4,483
up €4,483 (+81.9%), from €5,471 to €9,954
- Deferred charges and accrued income +€1,473
up €1,473 (+119%), from €1,242 to €2,715
- Profit (loss) carried forward -€42,171
new in 2025: -€42,171
- Other debts +€18,407
up €18,407 (+117%), from €15,709 to €34,116
- Tax, wage and social debts +€8,803
up €8,803 (+192%), from €4,590 to €13,392
of which Remuneration and social security: +€13,014
- Reserves -€5,764
no longer reported in 2025 (was €5,764)
- Trade debts +€4,962
up €4,962 (+33.9%), from €14,643 to €19,605
- Gross operating margin -€28,790
down €28,790 (-183%), from -€15,760 to -€44,550
- Financial charges -€869
down €869 (-26.1%), from €3,335 to €2,466
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 | €42,707 | €26,942 | -€15,765 | -36.9% |
| Fixed assets | 21/28 | €2,024 | €2,024 | = | 0.0% |
| Financial fixed assets | 28 | €2,024 | €2,024 | = | 0.0% |
| Current assets | 29/58 | €40,683 | €24,918 | -€15,765 | -38.7% |
| Stocks and contracts in progress | 3 | €5,471 | €9,954 | +€4,483 | +81.9% |
| Stocks | 30/36 | €5,471 | €9,954 | +€4,483 | +81.9% |
| Amounts receivable within one year | 40/41 | €22,719 | €8,881 | -€13,838 | -60.9% |
| Trade receivables | 40 | €1,514 | €2,192 | +€678 | +44.8% |
| Other amounts receivable | 41 | €21,205 | €6,689 | -€14,517 | -68.5% |
| Cash at bank and in hand | 54/58 | €11,251 | €3,368 | -€7,882 | -70.1% |
| Deferred charges and accrued income | 490/1 | €1,242 | €2,715 | +€1,473 | +119% |
| Total equity and liabilities | 10/49 | €42,707 | €26,942 | -€15,765 | -36.9% |
| Equity | 10/15 | €7,764 | -€40,171 | -€47,936 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,764 | - | -€5,764 | |
| Distributable reserves | 133 | €5,764 | - | -€5,764 | |
| Profit (loss) carried forward | 14 | - | -€42,171 | -€42,171 | |
| Amounts payable | 17/49 | €34,943 | €67,113 | +€32,171 | +92.1% |
| Amounts payable within one year | 42/48 | €34,943 | €67,113 | +€32,171 | +92.1% |
| Trade debts | 44 | €14,643 | €19,605 | +€4,962 | +33.9% |
| Suppliers | 440/4 | €14,643 | €19,605 | +€4,962 | +33.9% |
| Taxes, remuneration and social security | 45 | €4,590 | €13,392 | +€8,803 | +192% |
| Taxes | 450/3 | €4,590 | €379 | -€4,211 | -91.8% |
| Remuneration and social security | 454/9 | - | €13,014 | +€13,014 | |
| Other amounts payable | 47/48 | €15,709 | €34,116 | +€18,407 | +117% |
| Other operating charges | 640/8 | €993 | €1,002 | +€9 | +0.9% |
| Gross operating margin | 9900 | -€15,760 | -€44,550 | -€28,790 | -183% |
| Operating profit (loss) | 9901 | -€16,753 | -€45,552 | -€28,799 | -172% |
| Financial income | 75/76B | €0 | €244 | +€243 | +143,182% |
| Recurring financial income | 75 | €0 | €244 | +€243 | +143,182% |
| Financial charges | 65/66B | €3,335 | €2,466 | -€869 | -26.1% |
| Recurring financial charges | 65 | €3,335 | €2,466 | -€869 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,087 | -€47,775 | -€27,687 | -138% |
| Income taxes | 67/77 | €162 | €161 | -€1 | -0.4% |
| Profit (loss) for the period | 9904 | -€20,249 | -€47,936 | -€27,687 | -137% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,249 | -€47,936 | -€27,687 | -137% |
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 30 October 2026 via checked.be.