MEDIPART: 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.
MEDIPART
Largest movements
- Cash +€51,360
up €51,360 (+64.9%), from €79,085 to €130,445
mainly Net result for the year (+€43,531) and Tax, wage and social debts (+€12,272)
- Deferred charges and accrued income +€11,737
up €11,737 (+4,454%), from €264 to €12,000
- Receivables within one year -€5,609
down €5,609 (-47.2%), from €11,873 to €6,263
of which Trade receivables: -€4,699
- Tangible fixed assets +€4,315
up €4,315 (+732%), from €590 to €4,905
of which Plant, machinery and equipment: +€4,905
- Profit (loss) carried forward +€43,531
up €43,531 (+63.3%), from €68,767 to €112,298
- Tax, wage and social debts +€12,272
up €12,272 (+57.0%), from €21,543 to €33,815
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Gross operating margin -€34,401
down €34,401 (-36.3%), from €94,770 to €60,369
- Taxes -€7,272
down €7,272 (-33.8%), from €21,543 to €14,272
- Other operating charges -€2,766
down €2,766 (-79.4%), from €3,484 to €718
- Depreciation +€1,475
up €1,475 (+194%), from €759 to €2,235
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 | €91,811 | €153,613 | +€61,802 | +67.3% |
| Fixed assets | 21/28 | €590 | €4,905 | +€4,315 | +732% |
| Tangible fixed assets | 22/27 | €590 | €4,905 | +€4,315 | +732% |
| Plant, machinery and equipment | 23 | - | €4,905 | +€4,905 | |
| Furniture and vehicles | 24 | €590 | - | -€590 | |
| Current assets | 29/58 | €91,221 | €148,708 | +€57,487 | +63.0% |
| Amounts receivable within one year | 40/41 | €11,873 | €6,263 | -€5,609 | -47.2% |
| Trade receivables | 40 | €9,701 | €5,002 | -€4,699 | -48.4% |
| Other amounts receivable | 41 | €2,171 | €1,261 | -€910 | -41.9% |
| Cash at bank and in hand | 54/58 | €79,085 | €130,445 | +€51,360 | +64.9% |
| Deferred charges and accrued income | 490/1 | €264 | €12,000 | +€11,737 | +4,454% |
| Total equity and liabilities | 10/49 | €91,811 | €153,613 | +€61,802 | +67.3% |
| Equity | 10/15 | €70,267 | €113,798 | +€43,531 | +62.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,767 | €112,298 | +€43,531 | +63.3% |
| Amounts payable | 17/49 | €21,543 | €39,815 | +€18,272 | +84.8% |
| Amounts payable within one year | 42/48 | €21,543 | €33,815 | +€12,272 | +57.0% |
| Taxes, remuneration and social security | 45 | €21,543 | €33,815 | +€12,272 | +57.0% |
| Taxes | 450/3 | €21,543 | €33,815 | +€12,272 | +57.0% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €759 | €2,235 | +€1,475 | +194% |
| Other operating charges | 640/8 | €3,484 | €718 | -€2,766 | -79.4% |
| Gross operating margin | 9900 | €94,770 | €60,369 | -€34,401 | -36.3% |
| Operating profit (loss) | 9901 | €90,526 | €57,417 | -€33,110 | -36.6% |
| Financial income | 75/76B | €1 | €511 | +€510 | +102,034% |
| Recurring financial income | 75 | €1 | €511 | +€510 | +102,034% |
| Financial charges | 65/66B | €216 | €125 | -€91 | -42.2% |
| Recurring financial charges | 65 | €216 | €125 | -€91 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €90,311 | €57,802 | -€32,508 | -36.0% |
| Income taxes | 67/77 | €21,543 | €14,272 | -€7,272 | -33.8% |
| Profit (loss) for the period | 9904 | €68,767 | €43,531 | -€25,237 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,767 | €43,531 | -€25,237 | -36.7% |
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 24 October 2026 via checked.be.