MEDIFISC CONSEILS: 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.
MEDIFISC CONSEILS
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Cash -€43,776
down €43,776 (-51.5%), from €85,055 to €41,279
mainly Contributions, distributions and other (-€97,036) and Current investments (-€75,000)
- Receivables within one year +€13,068
up €13,068 (+39.6%), from €33,000 to €46,068
of which Trade receivables: +€13,068
- Other debts +€41,648
up €41,648 (+47.5%), from €87,597 to €129,246
- Tax, wage and social debts +€6,030
up €6,030 (+23.7%), from €25,459 to €31,489
- Profit (loss) carried forward -€2,558
no longer reported in 2025 (was €2,558)
- Gross operating margin +€46,319
up €46,319 (+56.8%), from €81,544 to €127,864
- Taxes +€11,955
up €11,955 (+58.9%), from €20,306 to €32,261
- Depreciation -€1,846
no longer reported in 2025 (was €1,846)
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 | €119,001 | €162,735 | +€43,733 | +36.8% |
| Fixed assets | 21/28 | €946 | - | -€946 | |
| Tangible fixed assets | 22/27 | €946 | - | -€946 | |
| Plant, machinery and equipment | 23 | €946 | - | -€946 | |
| Current assets | 29/58 | €118,055 | €162,735 | +€44,679 | +37.8% |
| Amounts receivable within one year | 40/41 | €33,000 | €46,068 | +€13,068 | +39.6% |
| Trade receivables | 40 | - | €13,068 | +€13,068 | |
| Other amounts receivable | 41 | €33,000 | €33,000 | = | 0.0% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €85,055 | €41,279 | -€43,776 | -51.5% |
| Deferred charges and accrued income | 490/1 | - | €388 | +€388 | |
| Total equity and liabilities | 10/49 | €119,001 | €162,735 | +€43,733 | +36.8% |
| Equity | 10/15 | €4,558 | €2,000 | -€2,558 | -56.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,558 | - | -€2,558 | |
| Amounts payable | 17/49 | €114,443 | €160,735 | +€46,292 | +40.4% |
| Amounts payable within one year | 42/48 | €114,443 | €160,735 | +€46,292 | +40.4% |
| Trade debts | 44 | €1,387 | - | -€1,387 | |
| Suppliers | 440/4 | €1,387 | - | -€1,387 | |
| Taxes, remuneration and social security | 45 | €25,459 | €31,489 | +€6,030 | +23.7% |
| Taxes | 450/3 | €25,459 | €31,489 | +€6,030 | +23.7% |
| Other amounts payable | 47/48 | €87,597 | €129,246 | +€41,648 | +47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,846 | - | -€1,846 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €300 | €733 | +€433 | +144% |
| Gross operating margin | 9900 | €81,544 | €127,864 | +€46,319 | +56.8% |
| Operating profit (loss) | 9901 | €79,012 | €126,731 | +€47,720 | +60.4% |
| Financial income | 75/76B | €677 | €503 | -€174 | -25.7% |
| Recurring financial income | 75 | €677 | €503 | -€174 | -25.7% |
| Financial charges | 65/66B | €478 | €496 | +€18 | +3.8% |
| Recurring financial charges | 65 | €478 | €496 | +€18 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €79,211 | €126,738 | +€47,528 | +60.0% |
| Income taxes | 67/77 | €20,306 | €32,261 | +€11,955 | +58.9% |
| Profit (loss) for the period | 9904 | €58,905 | €94,478 | +€35,573 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,905 | €94,478 | +€35,573 | +60.4% |
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 22 October 2026 via checked.be.