MEDISAME: 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.
MEDISAME
Largest movements
- Cash +€10,092
up €10,092 (+8.1%), from €123,844 to €133,937
mainly Net result for the year (+€8,149) and Depreciation (+€2,752)
- Tangible fixed assets -€2,752
down €2,752 (-5.8%), from €47,576 to €44,825
of which Land and buildings: -€2,114
- Profit (loss) carried forward +€8,149
up €8,149 (+8.5%), from -€96,176 to -€88,027
- Gross operating margin +€1,090
up €1,090 (+5.8%), from €18,715 to €19,805
- Other operating charges +€337
up €337 (+14.1%), from €2,398 to €2,735
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 | €176,745 | €184,789 | +€8,044 | +4.6% |
| Fixed assets | 21/28 | €47,576 | €44,825 | -€2,752 | -5.8% |
| Tangible fixed assets | 22/27 | €47,576 | €44,825 | -€2,752 | -5.8% |
| Land and buildings | 22 | €44,725 | €42,612 | -€2,114 | -4.7% |
| Plant, machinery and equipment | 23 | €2,851 | €2,213 | -€638 | -22.4% |
| Current assets | 29/58 | €129,168 | €139,964 | +€10,796 | +8.4% |
| Amounts receivable within one year | 40/41 | €2,536 | €3,212 | +€676 | +26.7% |
| Other amounts receivable | 41 | €2,536 | €3,212 | +€676 | +26.7% |
| Cash at bank and in hand | 54/58 | €123,844 | €133,937 | +€10,092 | +8.1% |
| Deferred charges and accrued income | 490/1 | €2,789 | €2,816 | +€27 | +1.0% |
| Total equity and liabilities | 10/49 | €176,745 | €184,789 | +€8,044 | +4.6% |
| Equity | 10/15 | -€77,576 | -€69,427 | +€8,149 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,176 | -€88,027 | +€8,149 | +8.5% |
| Amounts payable | 17/49 | €254,321 | €254,216 | -€105 | 0.0% |
| Amounts payable after more than one year | 17 | €245,000 | €245,000 | = | 0.0% |
| Financial debts | 170/4 | €245,000 | €245,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,946 | €4,929 | -€17 | -0.4% |
| Trade debts | 44 | €570 | €590 | +€20 | +3.5% |
| Suppliers | 440/4 | €570 | €590 | +€20 | +3.5% |
| Taxes, remuneration and social security | 45 | €1,875 | €1,838 | -€38 | -2.0% |
| Taxes | 450/3 | €1,875 | €1,838 | -€38 | -2.0% |
| Other amounts payable | 47/48 | €2,501 | €2,501 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,375 | €4,288 | -€88 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,675 | €2,752 | +€77 | +2.9% |
| Other operating charges | 640/8 | €2,398 | €2,735 | +€337 | +14.1% |
| Gross operating margin | 9900 | €18,715 | €19,805 | +€1,090 | +5.8% |
| Operating profit (loss) | 9901 | €13,642 | €14,318 | +€676 | +5.0% |
| Financial charges | 65/66B | €6,289 | €6,169 | -€121 | -1.9% |
| Recurring financial charges | 65 | €6,289 | €6,169 | -€121 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €7,353 | €8,149 | +€796 | +10.8% |
| Profit (loss) for the period | 9904 | €7,353 | €8,149 | +€796 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,353 | €8,149 | +€796 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.