MEDINOPSIS: 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.
MEDINOPSIS
Largest movements
- Tangible fixed assets +€63,048
up €63,048 (+7,618%), from €828 to €63,876
- Cash +€26,973
up €26,973 (+20,148%), from €134 to €27,106
mainly Net result for the year (+€84,752) and Tax, wage and social debts (+€22,587)
- Receivables within one year +€11,822
up €11,822 (+121%), from €9,756 to €21,578
- Deferred charges and accrued income +€1,340
up €1,340 (+161%), from €834 to €2,174
- Formation expenses -€1,180
down €1,180 (-39.1%), from €3,015 to €1,835
- Reserves +€83,086
up €83,086 (+3,183,387%), from €3 to €83,089
- Tax, wage and social debts +€22,587
up €22,587 (+741%), from €3,048 to €25,635
- Other debts -€5,329
down €5,329 (-74.5%), from €7,153 to €1,823
- Trade debts +€1,659
up €1,659 (+457%), from €363 to €2,022
- Gross operating margin +€113,831
up €113,831 (+3,060%), from €3,720 to €117,551
- Taxes +€22,971
up €22,971 (+2,122%), from €1,082 to €24,053
- Depreciation +€7,097
up €7,097 (+1,192%), from €595 to €7,692
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 | €14,566 | €116,569 | +€102,003 | +700% |
| Formation expenses | 20 | €3,015 | €1,835 | -€1,180 | -39.1% |
| Fixed assets | 21/28 | €828 | €63,876 | +€63,048 | +7,618% |
| Tangible fixed assets | 22/27 | €828 | €63,876 | +€63,048 | +7,618% |
| Furniture and vehicles | 24 | €828 | €63,876 | +€63,048 | +7,618% |
| Current assets | 29/58 | €10,724 | €50,858 | +€40,134 | +374% |
| Amounts receivable within one year | 40/41 | €9,756 | €21,578 | +€11,822 | +121% |
| Trade receivables | 40 | €9,756 | €21,578 | +€11,822 | +121% |
| Cash at bank and in hand | 54/58 | €134 | €27,106 | +€26,973 | +20,148% |
| Deferred charges and accrued income | 490/1 | €834 | €2,174 | +€1,340 | +161% |
| Total equity and liabilities | 10/49 | €14,566 | €116,569 | +€102,003 | +700% |
| Equity | 10/15 | €4,003 | €87,089 | +€83,086 | +2,076% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €3 | €83,089 | +€83,086 | +3,183,387% |
| Distributable reserves | 133 | €3 | €83,089 | +€83,086 | +3,183,387% |
| Amounts payable | 17/49 | €10,563 | €29,480 | +€18,917 | +179% |
| Amounts payable within one year | 42/48 | €10,563 | €29,480 | +€18,917 | +179% |
| Trade debts | 44 | €363 | €2,022 | +€1,659 | +457% |
| Suppliers | 440/4 | €363 | €2,022 | +€1,659 | +457% |
| Taxes, remuneration and social security | 45 | €3,048 | €25,635 | +€22,587 | +741% |
| Taxes | 450/3 | €3,048 | €25,635 | +€22,587 | +741% |
| Other amounts payable | 47/48 | €7,153 | €1,823 | -€5,329 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €595 | €7,692 | +€7,097 | +1,192% |
| Other operating charges | 640/8 | €303 | €398 | +€95 | +31.5% |
| Gross operating margin | 9900 | €3,720 | €117,551 | +€113,831 | +3,060% |
| Operating profit (loss) | 9901 | €2,822 | €109,461 | +€106,639 | +3,779% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €19 | €659 | +€640 | +3,414% |
| Recurring financial charges | 65 | €19 | €659 | +€640 | +3,414% |
| Profit (loss) for the period before taxes | 9903 | €2,803 | €108,805 | +€106,002 | +3,782% |
| Income taxes | 67/77 | €1,082 | €24,053 | +€22,971 | +2,122% |
| Profit (loss) for the period | 9904 | €1,721 | €84,752 | +€83,032 | +4,826% |
| Profit (loss) for the period to be appropriated | 9905 | €1,721 | €84,752 | +€83,032 | +4,826% |
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 15 October 2026 via checked.be.