MEDIDAMSO: 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.
MEDIDAMSO
Largest movements
- Tangible fixed assets -€29,410
down €29,410 (-8.8%), from €335,735 to €306,325
of which Furniture and vehicles: -€26,815
- Cash +€19,575
up €19,575 (+6.2%), from €316,890 to €336,465
mainly Net result for the year (+€92,044) and Depreciation (+€52,764)
- Receivables within one year -€10,396
down €10,396 (-39.4%), from €26,356 to €15,961
of which Other amounts receivable: -€10,396
- Debts after one year -€23,508
down €23,508 (-25.8%), from €91,118 to €67,610
- Depreciation +€15,984
up €15,984 (+43.5%), from €36,779 to €52,764
- Gross operating margin -€6,710
down €6,710 (-2.3%), from €294,173 to €287,462
- Financial charges +€3,984
up €3,984 (+123.1%), from €3,236 to €7,220
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 | €895,720 | €872,203 | -€23,516 | -2.6% |
| Fixed assets | 21/28 | €335,785 | €306,375 | -€29,410 | -8.8% |
| Tangible fixed assets | 22/27 | €335,735 | €306,325 | -€29,410 | -8.8% |
| Land and buildings | 22 | €209,725 | €207,129 | -€2,595 | -1.2% |
| Furniture and vehicles | 24 | €126,010 | €99,195 | -€26,815 | -21.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €559,935 | €565,829 | +€5,894 | +1.1% |
| Amounts receivable within one year | 40/41 | €26,356 | €15,961 | -€10,396 | -39.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €26,356 | €15,961 | -€10,396 | -39.4% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €316,890 | €336,465 | +€19,575 | +6.2% |
| Deferred charges and accrued income | 490/1 | €16,689 | €13,403 | -€3,285 | -19.7% |
| Total equity and liabilities | 10/49 | €895,720 | €872,203 | -€23,516 | -2.6% |
| Equity | 10/15 | €760,217 | €764,544 | +€4,327 | +0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €747,817 | €752,144 | +€4,327 | +0.6% |
| Distributable reserves | 133 | €747,817 | €752,144 | +€4,327 | +0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,502 | €107,659 | -€27,843 | -20.5% |
| Amounts payable after more than one year | 17 | €91,118 | €67,610 | -€23,508 | -25.8% |
| Financial debts | 170/4 | €91,118 | €67,610 | -€23,508 | -25.8% |
| Amounts payable within one year | 42/48 | €44,384 | €39,978 | -€4,406 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €28,384 | €23,508 | -€4,876 | -17.2% |
| Trade debts | 44 | €2,504 | €2,584 | +€80 | +3.2% |
| Suppliers | 440/4 | €2,504 | €2,584 | +€80 | +3.2% |
| Taxes, remuneration and social security | 45 | €13,496 | €13,886 | +€390 | +2.9% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €13,496 | €13,886 | +€390 | +2.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €71 | +€71 | |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €87,519 | €88,365 | +€846 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,779 | €52,764 | +€15,984 | +43.5% |
| Other operating charges | 640/8 | €2,043 | €1,812 | -€231 | -11.3% |
| Gross operating margin | 9900 | €294,173 | €287,462 | -€6,710 | -2.3% |
| Operating profit (loss) | 9901 | €167,831 | €144,521 | -€23,310 | -13.9% |
| Financial income | 75/76B | €2,570 | €3,663 | +€1,093 | +42.5% |
| Recurring financial income | 75 | €2,570 | €3,663 | +€1,093 | +42.5% |
| Financial charges | 65/66B | €3,236 | €7,220 | +€3,984 | +123.1% |
| Recurring financial charges | 65 | €3,236 | €7,220 | +€3,984 | +123.1% |
| Profit (loss) for the period before taxes | 9903 | €167,165 | €140,964 | -€26,201 | -15.7% |
| Income taxes | 67/77 | €50,360 | €48,920 | -€1,441 | -2.9% |
| Profit (loss) for the period | 9904 | €116,805 | €92,044 | -€24,761 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €116,805 | €92,044 | -€24,761 | -21.2% |
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.