MEDIDOR: 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.
MEDIDOR
Largest movements
- Intangible fixed assets -€21,000
down €21,000 (-13.3%), from €157,414 to €136,414
- Deferred charges and accrued income -€9,435
down €9,435 (-33.6%), from €28,108 to €18,673
- Receivables within one year +€6,943
new in 2025: €6,943
- Cash +€3,158
up €3,158 (+7.3%), from €42,977 to €46,135
mainly Net result for the year (+€30,803) and Depreciation (+€29,131)
- Other debts -€66,416
down €66,416 (-35.5%), from €186,881 to €120,465
- Profit (loss) carried forward +€30,803
up €30,803 (+61.2%), from €50,300 to €81,103
- Tax, wage and social debts +€15,130
up €15,130 (+77.1%), from €19,630 to €34,760
- Gross operating margin -€25,314
down €25,314 (-25.0%), from €101,193 to €75,879
- Taxes -€5,000
down €5,000 (-27.6%), from €18,130 to €13,130
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 | €259,543 | €240,387 | -€19,156 | -7.4% |
| Fixed assets | 21/28 | €188,458 | €168,636 | -€19,822 | -10.5% |
| Intangible fixed assets | 21 | €157,414 | €136,414 | -€21,000 | -13.3% |
| Tangible fixed assets | 22/27 | €31,044 | €32,222 | +€1,178 | +3.8% |
| Furniture and vehicles | 24 | €13,441 | €10,822 | -€2,619 | -19.5% |
| Other tangible fixed assets | 26 | €17,603 | €21,400 | +€3,797 | +21.6% |
| Current assets | 29/58 | €71,085 | €71,751 | +€666 | +0.9% |
| Amounts receivable within one year | 40/41 | - | €6,943 | +€6,943 | |
| Trade receivables | 40 | - | €6,943 | +€6,943 | |
| Cash at bank and in hand | 54/58 | €42,977 | €46,135 | +€3,158 | +7.3% |
| Deferred charges and accrued income | 490/1 | €28,108 | €18,673 | -€9,435 | -33.6% |
| Total equity and liabilities | 10/49 | €259,543 | €240,387 | -€19,156 | -7.4% |
| Equity | 10/15 | €52,300 | €83,103 | +€30,803 | +58.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,300 | €81,103 | +€30,803 | +61.2% |
| Amounts payable | 17/49 | €207,243 | €157,284 | -€49,959 | -24.1% |
| Amounts payable within one year | 42/48 | €207,243 | €157,284 | -€49,959 | -24.1% |
| Trade debts | 44 | €732 | €2,059 | +€1,327 | +181.3% |
| Suppliers | 440/4 | €732 | €2,059 | +€1,327 | +181.3% |
| Taxes, remuneration and social security | 45 | €19,630 | €34,760 | +€15,130 | +77.1% |
| Taxes | 450/3 | €19,630 | €34,760 | +€15,130 | +77.1% |
| Other amounts payable | 47/48 | €186,881 | €120,465 | -€66,416 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,360 | €29,131 | +€771 | +2.7% |
| Other operating charges | 640/8 | €1,809 | €1,736 | -€73 | -4.0% |
| Gross operating margin | 9900 | €101,193 | €75,879 | -€25,314 | -25.0% |
| Operating profit (loss) | 9901 | €71,024 | €45,012 | -€26,012 | -36.6% |
| Financial charges | 65/66B | €1,318 | €1,079 | -€239 | -18.1% |
| Recurring financial charges | 65 | €1,318 | €1,079 | -€239 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €69,706 | €43,933 | -€25,773 | -37.0% |
| Income taxes | 67/77 | €18,130 | €13,130 | -€5,000 | -27.6% |
| Profit (loss) for the period | 9904 | €51,576 | €30,803 | -€20,773 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,576 | €30,803 | -€20,773 | -40.3% |
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 10 October 2026 via checked.be.