MEDIDAC: 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.
MEDIDAC
Largest movements
- Tangible fixed assets +€22,604
up €22,604 (+52.3%), from €43,244 to €65,848
of which Plant, machinery and equipment: +€29,073
- Reserves +€47,272
up €47,272 (+10.1%), from €468,891 to €516,163
of which Distributable reserves: +€47,272
- Tax, wage and social debts -€23,885
down €23,885 (-72.4%), from €33,001 to €9,116
of which Taxes: -€24,061
- Trade debts +€8,828
up €8,828 (+226%), from €3,910 to €12,738
- Gross operating margin -€195,849
down €195,849 (-67.9%), from €288,607 to €92,758
- Turnover -€141,510
down €141,510 (-31.4%), from €450,310 to €308,800
- Write-downs -€67,798
no longer reported in 2025 (was €67,798)
- Staff costs -€51,431
down €51,431 (-86.5%), from €59,491 to €8,059
- Purchases and services +€42,843
up €42,843 (+24.4%), from €175,943 to €218,786
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 | €625,216 | €659,516 | +€34,300 | +5.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €49,194 | €71,798 | +€22,604 | +45.9% |
| Tangible fixed assets | 22/27 | €43,244 | €65,848 | +€22,604 | +52.3% |
| Land and buildings | 22 | €14,232 | €10,674 | -€3,558 | -25.0% |
| Plant, machinery and equipment | 23 | €5,717 | €34,790 | +€29,073 | +509% |
| Furniture and vehicles | 24 | €23,295 | €20,384 | -€2,911 | -12.5% |
| Financial fixed assets | 28 | €5,949 | €5,949 | = | 0.0% |
| Current assets | 29/58 | €576,023 | €587,718 | +€11,696 | +2.0% |
| Amounts receivable within one year | 40/41 | €111,695 | €117,968 | +€6,273 | +5.6% |
| Trade receivables | 40 | €111,695 | €96,503 | -€15,192 | -13.6% |
| Other amounts receivable | 41 | €0 | €21,464 | +€21,464 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €458,848 | €464,019 | +€5,171 | +1.1% |
| Deferred charges and accrued income | 490/1 | €5,479 | €5,731 | +€252 | +4.6% |
| Total equity and liabilities | 10/49 | €625,216 | €659,516 | +€34,300 | +5.5% |
| Equity | 10/15 | €489,975 | €537,247 | +€47,272 | +9.6% |
| Contributions | 10/11 | €21,071 | €21,071 | = | 0.0% |
| Capital | 10 | €21,071 | €21,071 | = | 0.0% |
| Issued capital | 100 | €21,071 | €21,071 | = | 0.0% |
| Reserves | 13 | €468,891 | €516,163 | +€47,272 | +10.1% |
| Non-distributable reserves | 130/1 | €54,127 | €54,127 | = | 0.0% |
| Legal reserve | 130 | €54,127 | €54,127 | = | 0.0% |
| Distributable reserves | 133 | €414,764 | €462,036 | +€47,272 | +11.4% |
| Profit (loss) carried forward | 14 | €13 | €13 | = | 0.0% |
| Amounts payable | 17/49 | €135,241 | €122,269 | -€12,972 | -9.6% |
| Amounts payable within one year | 42/48 | €135,241 | €122,269 | -€12,972 | -9.6% |
| Trade debts | 44 | €3,910 | €12,738 | +€8,828 | +226% |
| Suppliers | 440/4 | €3,910 | €12,738 | +€8,828 | +226% |
| Taxes, remuneration and social security | 45 | €33,001 | €9,116 | -€23,885 | -72.4% |
| Taxes | 450/3 | €29,873 | €5,812 | -€24,061 | -80.5% |
| Remuneration and social security | 454/9 | €3,128 | €3,304 | +€176 | +5.6% |
| Other amounts payable | 47/48 | €98,329 | €100,415 | +€2,085 | +2.1% |
| Turnover | 70 | €450,310 | €308,800 | -€141,510 | -31.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €175,943 | €218,786 | +€42,843 | +24.4% |
| Remuneration, social security and pensions | 62 | €59,491 | €8,059 | -€51,431 | -86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,902 | €16,564 | +€4,663 | +39.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €67,798 | - | -€67,798 | |
| Other operating charges | 640/8 | €7,060 | €1,333 | -€5,727 | -81.1% |
| Gross operating margin | 9900 | €288,607 | €92,758 | -€195,849 | -67.9% |
| Operating profit (loss) | 9901 | €142,356 | €66,802 | -€75,555 | -53.1% |
| Financial charges | 65/66B | €395 | €995 | +€600 | +152% |
| Recurring financial charges | 65 | €395 | €995 | +€600 | +152% |
| Profit (loss) for the period before taxes | 9903 | €141,961 | €65,806 | -€76,155 | -53.6% |
| Income taxes | 67/77 | €43,282 | €18,535 | -€24,748 | -57.2% |
| Profit (loss) for the period | 9904 | €98,679 | €47,272 | -€51,407 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €98,679 | €47,272 | -€51,407 | -52.1% |
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.