MEDICONCEPT: 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.
MEDICONCEPT
Largest movements
- Tangible fixed assets -€18,012
down €18,012 (-7.1%), from €252,584 to €234,572
of which Furniture and vehicles: -€22,158
- Cash -€9,830
down €9,830 (-20.3%), from €48,345 to €38,515
mainly Contributions, distributions and other (-€102,500) and Debts after one year (-€34,056)
- Receivables within one year +€8,349
up €8,349 (+3.2%), from €259,365 to €267,714
of which Other amounts receivable: +€8,872
- Other debts +€89,500
up €89,500 (+688.5%), from €13,000 to €102,500
- Reserves -€72,500
down €72,500 (-30.3%), from €239,451 to €166,951
- Debts after one year -€34,056
down €34,056 (-17.0%), from €200,666 to €166,609
of which Financial debts: -€34,056
- Short-term financial debts +€7,183
new in 2025: €7,183
- Tax, wage and social debts -€6,607
down €6,607 (-37.3%), from €17,703 to €11,096
of which Taxes: -€9,947
- Gross operating margin -€138,915
down €138,915 (-59.2%), from €234,714 to €95,799
- Taxes -€39,224
down €39,224 (-72.3%), from €54,279 to €15,054
- Other operating charges -€18,917
down €18,917 (-68.9%), from €27,467 to €8,550
- Depreciation +€8,297
up €8,297 (+21.6%), from €38,378 to €46,675
- Financial income +€3,900
up €3,900 (+35.4%), from €11,032 to €14,932
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 | €561,489 | €541,854 | -€19,634 | -3.5% |
| Fixed assets | 21/28 | €252,612 | €234,600 | -€18,012 | -7.1% |
| Tangible fixed assets | 22/27 | €252,584 | €234,572 | -€18,012 | -7.1% |
| Plant, machinery and equipment | 23 | €72,546 | €84,009 | +€11,462 | +15.8% |
| Furniture and vehicles | 24 | €99,414 | €77,256 | -€22,158 | -22.3% |
| Other tangible fixed assets | 26 | €80,623 | €73,307 | -€7,316 | -9.1% |
| Financial fixed assets | 28 | €28 | €28 | = | 0.0% |
| Current assets | 29/58 | €308,877 | €307,254 | -€1,623 | -0.5% |
| Amounts receivable within one year | 40/41 | €259,365 | €267,714 | +€8,349 | +3.2% |
| Trade receivables | 40 | €2,011 | €1,488 | -€523 | -26.0% |
| Other amounts receivable | 41 | €257,354 | €266,226 | +€8,872 | +3.4% |
| Cash at bank and in hand | 54/58 | €48,345 | €38,515 | -€9,830 | -20.3% |
| Deferred charges and accrued income | 490/1 | €1,167 | €1,025 | -€142 | -12.1% |
| Total equity and liabilities | 10/49 | €561,489 | €541,854 | -€19,634 | -3.5% |
| Equity | 10/15 | €274,513 | €202,773 | -€71,740 | -26.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €239,451 | €166,951 | -€72,500 | -30.3% |
| Distributable reserves | 133 | €239,451 | €166,951 | -€72,500 | -30.3% |
| Profit (loss) carried forward | 14 | €15,062 | €15,822 | +€760 | +5.0% |
| Amounts payable | 17/49 | €286,976 | €339,081 | +€52,105 | +18.2% |
| Amounts payable after more than one year | 17 | €200,666 | €166,609 | -€34,056 | -17.0% |
| Financial debts | 170/4 | €200,624 | €166,568 | -€34,056 | -17.0% |
| Other amounts payable | 178/9 | €42 | €42 | = | 0.0% |
| Amounts payable within one year | 42/48 | €80,537 | €166,085 | +€85,548 | +106.2% |
| Current portion of amounts payable after more than one year | 42 | €39,505 | €39,056 | -€449 | -1.1% |
| Financial debts | 43 | - | €7,183 | +€7,183 | |
| Credit institutions | 430/8 | - | €7,183 | +€7,183 | |
| Trade debts | 44 | €10,329 | €6,249 | -€4,079 | -39.5% |
| Suppliers | 440/4 | €10,329 | €6,249 | -€4,079 | -39.5% |
| Taxes, remuneration and social security | 45 | €17,703 | €11,096 | -€6,607 | -37.3% |
| Taxes | 450/3 | €17,703 | €7,756 | -€9,947 | -56.2% |
| Remuneration and social security | 454/9 | - | €3,340 | +€3,340 | |
| Other amounts payable | 47/48 | €13,000 | €102,500 | +€89,500 | +688.5% |
| Accrued charges and deferred income | 492/3 | €5,773 | €6,387 | +€613 | +10.6% |
| Non-recurring operating income | 76A | €119,600 | - | -€119,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,378 | €46,675 | +€8,297 | +21.6% |
| Other operating charges | 640/8 | €27,467 | €8,550 | -€18,917 | -68.9% |
| Gross operating margin | 9900 | €234,714 | €95,799 | -€138,915 | -59.2% |
| Operating profit (loss) | 9901 | €168,869 | €40,574 | -€128,295 | -76.0% |
| Financial income | 75/76B | €11,032 | €14,932 | +€3,900 | +35.4% |
| Recurring financial income | 75 | €11,032 | €14,932 | +€3,900 | +35.4% |
| Financial charges | 65/66B | €13,084 | €9,691 | -€3,392 | -25.9% |
| Recurring financial charges | 65 | €13,084 | €9,691 | -€3,392 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €166,817 | €45,814 | -€121,003 | -72.5% |
| Income taxes | 67/77 | €54,279 | €15,054 | -€39,224 | -72.3% |
| Profit (loss) for the period | 9904 | €112,539 | €30,760 | -€81,779 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €112,539 | €30,760 | -€81,779 | -72.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.