MEDIPRACT: 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.
MEDIPRACT
Largest movements
- Current investments +€294,068
new in 2025: €294,068
- Cash -€175,266
down €175,266 (-52.0%), from €337,371 to €162,105
mainly Current investments (-€294,068) and Receivables within one year (-€37,039)
- Receivables within one year +€37,039
up €37,039 (+349.8%), from €10,588 to €47,628
- Reserves +€189,007
up €189,007 (+43.7%), from €432,168 to €621,175
of which Distributable reserves: +€189,007
- Other debts -€30,433
down €30,433 (-100.0%), from €30,433 to €0
- Gross operating margin -€104,232
down €104,232 (-25.9%), from €402,311 to €298,079
- Taxes -€31,140
down €31,140 (-24.5%), from €127,179 to €96,039
- Financial income +€15,711
up €15,711 (+1521.4%), from €1,033 to €16,744
- Depreciation +€7,241
up €7,241 (+77.4%), from €9,357 to €16,597
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 | €517,000 | €676,444 | +€159,443 | +30.8% |
| Fixed assets | 21/28 | €163,399 | €165,933 | +€2,534 | +1.6% |
| Tangible fixed assets | 22/27 | €163,399 | €165,933 | +€2,534 | +1.6% |
| Land and buildings | 22 | €44,896 | €40,083 | -€4,813 | -10.7% |
| Plant, machinery and equipment | 23 | €16,983 | €13,888 | -€3,095 | -18.2% |
| Furniture and vehicles | 24 | €101,520 | €111,962 | +€10,441 | +10.3% |
| Current assets | 29/58 | €353,602 | €510,511 | +€156,909 | +44.4% |
| Amounts receivable within one year | 40/41 | €10,588 | €47,628 | +€37,039 | +349.8% |
| Other amounts receivable | 41 | €10,588 | €47,628 | +€37,039 | +349.8% |
| Current investments | 50/53 | - | €294,068 | +€294,068 | |
| Cash at bank and in hand | 54/58 | €337,371 | €162,105 | -€175,266 | -52.0% |
| Deferred charges and accrued income | 490/1 | €5,642 | €6,711 | +€1,069 | +18.9% |
| Total equity and liabilities | 10/49 | €517,000 | €676,444 | +€159,443 | +30.8% |
| Equity | 10/15 | €450,718 | €639,725 | +€189,007 | +41.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €432,168 | €621,175 | +€189,007 | +43.7% |
| Tax-exempt reserves | 132 | €42,599 | €42,599 | = | 0.0% |
| Distributable reserves | 133 | €389,569 | €578,576 | +€189,007 | +48.5% |
| Amounts payable | 17/49 | €66,283 | €36,718 | -€29,564 | -44.6% |
| Amounts payable within one year | 42/48 | €58,574 | €28,777 | -€29,797 | -50.9% |
| Trade debts | 44 | €305 | €229 | -€76 | -24.8% |
| Suppliers | 440/4 | €305 | €229 | -€76 | -24.8% |
| Taxes, remuneration and social security | 45 | €27,836 | €28,548 | +€712 | +2.6% |
| Taxes | 450/3 | €27,170 | €28,188 | +€1,018 | +3.7% |
| Remuneration and social security | 454/9 | €666 | €360 | -€306 | -45.9% |
| Other amounts payable | 47/48 | €30,433 | €0 | -€30,433 | -100.0% |
| Accrued charges and deferred income | 492/3 | €7,708 | €7,941 | +€233 | +3.0% |
| Remuneration, social security and pensions | 62 | €5,642 | €5,413 | -€229 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,357 | €16,597 | +€7,241 | +77.4% |
| Other operating charges | 640/8 | €4,214 | €3,776 | -€438 | -10.4% |
| Gross operating margin | 9900 | €402,311 | €298,079 | -€104,232 | -25.9% |
| Operating profit (loss) | 9901 | €383,098 | €272,292 | -€110,806 | -28.9% |
| Financial income | 75/76B | €1,033 | €16,744 | +€15,711 | +1521.4% |
| Recurring financial income | 75 | €1,033 | €16,744 | +€15,711 | +1521.4% |
| Financial charges | 65/66B | €1,547 | €3,989 | +€2,442 | +157.9% |
| Recurring financial charges | 65 | €1,547 | €3,989 | +€2,442 | +157.9% |
| Profit (loss) for the period before taxes | 9903 | €382,584 | €285,047 | -€97,537 | -25.5% |
| Income taxes | 67/77 | €127,179 | €96,039 | -€31,140 | -24.5% |
| Profit (loss) for the period | 9904 | €255,404 | €189,007 | -€66,397 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €255,404 | €189,007 | -€66,397 | -26.0% |
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 12 October 2026 via checked.be.