MEDISANA: 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.
MEDISANA
Largest movements
- Receivables within one year -€34,220
down €34,220 (-89.4%), from €38,286 to €4,065
of which Trade receivables: -€26,919
- Receivables after one year +€32,892
up €32,892 (+44.9%), from €73,196 to €106,088
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€2,653
down €2,653 (-69.7%), from €3,806 to €1,153
- Gross operating margin -€2,314
down €2,314 (-91.3%), from €2,534 to €220
- Taxes -€983
down €983 (-71.0%), from €1,385 to €401
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 | €114,125 | €112,622 | -€1,503 | -1.3% |
| Fixed assets | 21/28 | €1,372 | €1,163 | -€208 | -15.2% |
| Tangible fixed assets | 22/27 | €702 | €494 | -€208 | -29.6% |
| Plant, machinery and equipment | 23 | €702 | €494 | -€208 | -29.6% |
| Financial fixed assets | 28 | €669 | €669 | = | 0.0% |
| Current assets | 29/58 | €112,754 | €111,459 | -€1,295 | -1.1% |
| Amounts receivable after more than one year | 29 | €73,196 | €106,088 | +€32,892 | +44.9% |
| Other amounts receivable | 291 | €73,196 | €106,088 | +€32,892 | +44.9% |
| Amounts receivable within one year | 40/41 | €38,286 | €4,065 | -€34,220 | -89.4% |
| Trade receivables | 40 | €29,386 | €2,467 | -€26,919 | -91.6% |
| Other amounts receivable | 41 | €8,900 | €1,599 | -€7,301 | -82.0% |
| Cash at bank and in hand | 54/58 | €36 | €11 | -€26 | -70.4% |
| Deferred charges and accrued income | 490/1 | €1,235 | €1,295 | +€59 | +4.8% |
| Total equity and liabilities | 10/49 | €114,125 | €112,622 | -€1,503 | -1.3% |
| Equity | 10/15 | €110,648 | €109,911 | -€737 | -0.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €104,443 | €103,706 | -€737 | -0.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €102,583 | €101,846 | -€737 | -0.7% |
| Amounts payable | 17/49 | €3,477 | €2,711 | -€767 | -22.0% |
| Amounts payable within one year | 42/48 | €3,477 | €2,431 | -€1,047 | -30.1% |
| Trade debts | 44 | €2,834 | €1,834 | -€1,000 | -35.3% |
| Suppliers | 440/4 | €2,834 | €1,834 | -€1,000 | -35.3% |
| Taxes, remuneration and social security | 45 | €643 | €597 | -€47 | -7.3% |
| Taxes | 450/3 | €643 | €597 | -€47 | -7.3% |
| Accrued charges and deferred income | 492/3 | - | €280 | +€280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208 | €208 | = | 0.0% |
| Other operating charges | 640/8 | €1,432 | €1,427 | -€5 | -0.3% |
| Gross operating margin | 9900 | €2,534 | €220 | -€2,314 | -91.3% |
| Operating profit (loss) | 9901 | €894 | -€1,416 | -€2,309 | |
| Financial income | 75/76B | €3,806 | €1,153 | -€2,653 | -69.7% |
| Recurring financial income | 75 | €3,806 | €1,153 | -€2,653 | -69.7% |
| Financial charges | 65/66B | €64 | €72 | +€8 | +12.5% |
| Recurring financial charges | 65 | €64 | €72 | +€8 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €4,635 | -€335 | -€4,971 | |
| Income taxes | 67/77 | €1,385 | €401 | -€983 | -71.0% |
| Profit (loss) for the period | 9904 | €3,251 | -€737 | -€3,987 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,251 | -€737 | -€3,987 |
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 30 October 2026 via checked.be.