MEDIOCRITAS: 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.
MEDIOCRITAS
Largest movements
- Cash +€142,604
up €142,604 (+258%), from €55,348 to €197,952
mainly Net result for the year (+€296,918) and Other debts (+€192,250)
- Receivables within one year +€135,893
up €135,893 (+212%), from €64,107 to €200,000
of which Trade receivables: +€136,250
- Tangible fixed assets -€15,988
down €15,988 (-25.3%), from €63,166 to €47,178
of which Furniture and vehicles: -€14,840
- Other debts +€192,250
up €192,250 (+167%), from €115,000 to €307,250
- Tax, wage and social debts +€56,959
up €56,959 (+906%), from €6,287 to €63,246
of which Taxes: +€60,759
- Profit (loss) carried forward +€21,918
up €21,918 (+219%), from €10,020 to €31,938
- Debts after one year -€11,819
down €11,819 (-33.4%), from €35,400 to €23,581
- Turnover +€260,000
up €260,000 (+102%), from €253,750 to €513,750
- Gross operating margin +€252,353
up €252,353 (+156%), from €162,013 to €414,366
- Taxes +€65,217
up €65,217 (+196%), from €33,286 to €98,503
- Purchases and services +€7,647
up €7,647 (+8.3%), from €91,737 to €99,384
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 | €182,621 | €445,130 | +€262,509 | +144% |
| Fixed assets | 21/28 | €63,166 | €47,178 | -€15,988 | -25.3% |
| Tangible fixed assets | 22/27 | €63,166 | €47,178 | -€15,988 | -25.3% |
| Plant, machinery and equipment | 23 | €5,043 | €3,895 | -€1,148 | -22.8% |
| Furniture and vehicles | 24 | €58,123 | €43,283 | -€14,840 | -25.5% |
| Current assets | 29/58 | €119,455 | €397,952 | +€278,497 | +233% |
| Amounts receivable within one year | 40/41 | €64,107 | €200,000 | +€135,893 | +212% |
| Trade receivables | 40 | €63,750 | €200,000 | +€136,250 | +214% |
| Other amounts receivable | 41 | €357 | - | -€357 | |
| Cash at bank and in hand | 54/58 | €55,348 | €197,952 | +€142,604 | +258% |
| Total equity and liabilities | 10/49 | €182,621 | €445,130 | +€262,509 | +144% |
| Equity | 10/15 | €13,020 | €34,938 | +€21,918 | +168% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,020 | €31,938 | +€21,918 | +219% |
| Amounts payable | 17/49 | €169,601 | €410,192 | +€240,591 | +142% |
| Amounts payable after more than one year | 17 | €35,400 | €23,581 | -€11,819 | -33.4% |
| Financial debts | 170/4 | €35,400 | €23,581 | -€11,819 | -33.4% |
| Amounts payable within one year | 42/48 | €133,751 | €386,611 | +€252,860 | +189% |
| Current portion of amounts payable after more than one year | 42 | €11,431 | €12,787 | +€1,356 | +11.9% |
| Trade debts | 44 | €1,033 | €3,328 | +€2,295 | +222% |
| Suppliers | 440/4 | €1,033 | €3,328 | +€2,295 | +222% |
| Taxes, remuneration and social security | 45 | €6,287 | €63,246 | +€56,959 | +906% |
| Taxes | 450/3 | €2,487 | €63,246 | +€60,759 | +2,443% |
| Remuneration and social security | 454/9 | €3,800 | - | -€3,800 | |
| Other amounts payable | 47/48 | €115,000 | €307,250 | +€192,250 | +167% |
| Accrued charges and deferred income | 492/3 | €450 | - | -€450 | |
| Turnover | 70 | €253,750 | €513,750 | +€260,000 | +102% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,737 | €99,384 | +€7,647 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,071 | €15,988 | +€917 | +6.1% |
| Other operating charges | 640/8 | €778 | €1,376 | +€598 | +76.9% |
| Gross operating margin | 9900 | €162,013 | €414,366 | +€252,353 | +156% |
| Operating profit (loss) | 9901 | €146,164 | €397,002 | +€250,838 | +172% |
| Financial charges | 65/66B | €2,071 | €1,581 | -€490 | -23.7% |
| Recurring financial charges | 65 | €2,071 | €1,581 | -€490 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €144,093 | €395,421 | +€251,328 | +174% |
| Income taxes | 67/77 | €33,286 | €98,503 | +€65,217 | +196% |
| Profit (loss) for the period | 9904 | €110,807 | €296,918 | +€186,111 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €110,807 | €296,918 | +€186,111 | +168% |
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 16 October 2026 via checked.be.