MEDISCRIPTA: 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.
MEDISCRIPTA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Current portion of long-term debt +€26,918
up €26,918 (+179.5%), from €14,997 to €41,915
- Profit (loss) carried forward -€17,738
down €17,738 (-56.6%), from -€31,336 to -€49,073
- Gross operating margin +€39,528
up €39,528 (+80.6%), from €49,030 to €88,558
- Provisions -€34,468
no longer reported in 2025 (was €34,468)
- Depreciation +€28,414
up €28,414 (+115.1%), from €24,690 to €53,104
- Financial charges +€22,020
up €22,020 (+143.6%), from €15,339 to €37,359
- Staff costs +€6,309
up €6,309 (+112.0%), from €5,633 to €11,941
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 | €1,078,784 | €1,080,493 | +€1,709 | +0.2% |
| Fixed assets | 21/28 | €1,067,117 | €1,066,388 | -€730 | -0.1% |
| Tangible fixed assets | 22/27 | €1,067,117 | €1,066,388 | -€730 | -0.1% |
| Land and buildings | 22 | €1,025,693 | €1,033,137 | +€7,444 | +0.7% |
| Furniture and vehicles | 24 | €41,425 | €33,251 | -€8,174 | -19.7% |
| Current assets | 29/58 | €11,667 | €14,105 | +€2,439 | +20.9% |
| Amounts receivable within one year | 40/41 | €605 | - | -€605 | |
| Trade receivables | 40 | €605 | - | -€605 | |
| Cash at bank and in hand | 54/58 | €8,454 | €6,914 | -€1,541 | -18.2% |
| Deferred charges and accrued income | 490/1 | €2,607 | €7,192 | +€4,584 | +175.8% |
| Total equity and liabilities | 10/49 | €1,078,784 | €1,080,493 | +€1,709 | +0.2% |
| Equity | 10/15 | -€30,836 | -€48,573 | -€17,738 | -57.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,336 | -€49,073 | -€17,738 | -56.6% |
| Amounts payable | 17/49 | €1,109,620 | €1,129,066 | +€19,447 | +1.8% |
| Amounts payable after more than one year | 17 | €1,075,786 | €1,072,505 | -€3,281 | -0.3% |
| Financial debts | 170/4 | €1,075,786 | €1,072,505 | -€3,281 | -0.3% |
| Amounts payable within one year | 42/48 | €29,505 | €56,389 | +€26,884 | +91.1% |
| Current portion of amounts payable after more than one year | 42 | €14,997 | €41,915 | +€26,918 | +179.5% |
| Trade debts | 44 | €2,777 | €8,131 | +€5,353 | +192.7% |
| Suppliers | 440/4 | €2,777 | €8,131 | +€5,353 | +192.7% |
| Taxes, remuneration and social security | 45 | €187 | €1,585 | +€1,398 | +748.6% |
| Taxes | 450/3 | €187 | €361 | +€174 | +93.3% |
| Remuneration and social security | 454/9 | - | €1,224 | +€1,224 | |
| Other amounts payable | 47/48 | €11,544 | €4,759 | -€6,786 | -58.8% |
| Accrued charges and deferred income | 492/3 | €4,328 | €172 | -€4,157 | -96.0% |
| Remuneration, social security and pensions | 62 | €5,633 | €11,941 | +€6,309 | +112.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,690 | €53,104 | +€28,414 | +115.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €34,468 | - | -€34,468 | |
| Other operating charges | 640/8 | €50 | €3,531 | +€3,481 | +6961.4% |
| Gross operating margin | 9900 | €49,030 | €88,558 | +€39,528 | +80.6% |
| Operating profit (loss) | 9901 | -€15,810 | €19,982 | +€35,792 | |
| Financial charges | 65/66B | €15,339 | €37,359 | +€22,020 | +143.6% |
| Recurring financial charges | 65 | €15,339 | €37,359 | +€22,020 | +143.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,149 | -€17,377 | +€13,772 | +44.2% |
| Income taxes | 67/77 | €187 | €361 | +€174 | +93.3% |
| Profit (loss) for the period | 9904 | -€31,336 | -€17,738 | +€13,598 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,336 | -€17,738 | +€13,598 | +43.4% |
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 11 October 2026 via checked.be.