MEDICO DERM: what changed
Two fiscal 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.
MEDICO DERM
Largest movements
- Cash +€34,636
up €34,636 (+118.7%), from €29,184 to €63,820
mainly Receivables within one year (+€25,933) and Net result for the year (+€25,443)
- Receivables within one year -€25,933
down €25,933 (-14.8%), from €175,655 to €149,722
of which Other amounts receivable: -€20,897
- Tangible fixed assets -€11,533
down €11,533 (-18.3%), from €63,145 to €51,612
of which Plant, machinery and equipment: -€8,945
- Accrued charges and deferred income -€47,898
down €47,898 (-51.2%), from €93,541 to €45,642
- Profit (loss) carried forward +€25,443
up €25,443 (+400.2%), from €6,357 to €31,800
- Trade debts +€24,899
up €24,899 (+148.0%), from €16,823 to €41,722
- Current portion of long-term debt -€5,210
down €5,210 (-27.8%), from €18,775 to €13,564
- Tax, wage and social debts -€4,930
down €4,930 (-13.4%), from €36,717 to €31,786
of which Taxes: -€10,752
- Gross operating margin +€59,136
up €59,136 (+45.7%), from €129,305 to €188,441
- Staff costs +€7,005
up €7,005 (+5.0%), from €139,620 to €146,625
- Depreciation -€3,811
down €3,811 (-24.8%), from €15,343 to €11,533
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.
Cash bridge derived
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 | €316,050 | €311,959 | -€4,091 | -1.3% |
| Fixed assets | 21/28 | €63,305 | €51,772 | -€11,533 | -18.2% |
| Tangible fixed assets | 22/27 | €63,145 | €51,612 | -€11,533 | -18.3% |
| Plant, machinery and equipment | 23 | €57,390 | €48,445 | -€8,945 | -15.6% |
| Furniture and vehicles | 24 | €5,044 | €2,808 | -€2,236 | -44.3% |
| Other tangible fixed assets | 26 | €710 | €359 | -€352 | -49.5% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €252,745 | €260,186 | +€7,441 | +2.9% |
| Stocks and contracts in progress | 3 | €47,104 | €45,417 | -€1,688 | -3.6% |
| Stocks | 30/36 | €47,104 | €45,417 | -€1,688 | -3.6% |
| Amounts receivable within one year | 40/41 | €175,655 | €149,722 | -€25,933 | -14.8% |
| Trade receivables | 40 | €86,836 | €81,800 | -€5,037 | -5.8% |
| Other amounts receivable | 41 | €88,819 | €67,922 | -€20,897 | -23.5% |
| Cash at bank and in hand | 54/58 | €29,184 | €63,820 | +€34,636 | +118.7% |
| Deferred charges and accrued income | 490/1 | €802 | €1,228 | +€426 | +53.1% |
| Total equity and liabilities | 10/49 | €316,050 | €311,959 | -€4,091 | -1.3% |
| Equity | 10/15 | €26,817 | €52,260 | +€25,443 | +94.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Outside capital | 11 | - | €20,460 | +€20,460 | |
| Other | 1109/19 | - | €20,460 | +€20,460 | |
| Profit (loss) carried forward | 14 | €6,357 | €31,800 | +€25,443 | +400.2% |
| Amounts payable | 17/49 | €289,233 | €259,699 | -€29,534 | -10.2% |
| Amounts payable within one year | 42/48 | €195,692 | €214,056 | +€18,364 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €18,775 | €13,564 | -€5,210 | -27.8% |
| Trade debts | 44 | €16,823 | €41,722 | +€24,899 | +148.0% |
| Suppliers | 440/4 | €16,823 | €41,722 | +€24,899 | +148.0% |
| Taxes, remuneration and social security | 45 | €36,717 | €31,786 | -€4,930 | -13.4% |
| Taxes | 450/3 | €15,725 | €4,973 | -€10,752 | -68.4% |
| Remuneration and social security | 454/9 | €20,992 | €26,813 | +€5,821 | +27.7% |
| Other amounts payable | 47/48 | €123,378 | €126,984 | +€3,606 | +2.9% |
| Accrued charges and deferred income | 492/3 | €93,541 | €45,642 | -€47,898 | -51.2% |
| Remuneration, social security and pensions | 62 | €139,620 | €146,625 | +€7,005 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,343 | €11,533 | -€3,811 | -24.8% |
| Other operating charges | 640/8 | €1,552 | €1,005 | -€546 | -35.2% |
| Gross operating margin | 9900 | €129,305 | €188,441 | +€59,136 | +45.7% |
| Operating profit (loss) | 9901 | -€27,210 | €29,278 | +€56,488 | |
| Financial income | 75/76B | €307 | €230 | -€77 | -25.0% |
| Recurring financial income | 75 | €307 | €230 | -€77 | -25.0% |
| Financial charges | 65/66B | €4,770 | €3,253 | -€1,517 | -31.8% |
| Recurring financial charges | 65 | €4,770 | €3,253 | -€1,517 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,673 | €26,255 | +€57,928 | |
| Income taxes | 67/77 | €114 | €812 | +€698 | +609.8% |
| Profit (loss) for the period | 9904 | -€31,787 | €25,443 | +€57,230 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,787 | €25,443 | +€57,230 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.