MEDISHAR: 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.
MEDISHAR
Largest movements
- Tangible fixed assets -€76,232
down €76,232 (-5.8%), from €1.3m to €1.2m
of which Land and buildings: -€88,106
- Receivables within one year +€42,708
up €42,708 (+223%), from €19,161 to €61,869
of which Trade receivables: +€39,000
- Debts after one year -€127,689
down €127,689 (-9.2%), from €1.4m to €1.3m
- Profit (loss) carried forward +€81,427
up €81,427 (+40.3%), from -€202,053 to -€120,626
- Trade debts +€22,086
up €22,086 (+180%), from €12,286 to €34,372
- Turnover +€83,575
up €83,575 (+17.3%), from €482,339 to €565,914
- Purchases and services +€67,707
up €67,707 (+32.0%), from €211,796 to €279,503
- Gross operating margin +€15,868
up €15,868 (+5.9%), from €270,543 to €286,411
- Depreciation +€12,293
up €12,293 (+8.7%), from €141,181 to €153,474
- Staff costs -€6,904
down €6,904 (-46.0%), from €15,005 to €8,101
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,373,884 | €1,333,622 | -€40,262 | -2.9% |
| Fixed assets | 21/28 | €1,318,403 | €1,242,171 | -€76,232 | -5.8% |
| Tangible fixed assets | 22/27 | €1,317,903 | €1,241,671 | -€76,232 | -5.8% |
| Land and buildings | 22 | €1,271,569 | €1,183,463 | -€88,106 | -6.9% |
| Plant, machinery and equipment | 23 | €28,722 | €41,165 | +€12,443 | +43.3% |
| Furniture and vehicles | 24 | €17,612 | €17,043 | -€569 | -3.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €55,481 | €91,451 | +€35,970 | +64.8% |
| Amounts receivable within one year | 40/41 | €19,161 | €61,869 | +€42,708 | +223% |
| Trade receivables | 40 | €6,492 | €45,492 | +€39,000 | +601% |
| Other amounts receivable | 41 | €12,669 | €16,377 | +€3,708 | +29.3% |
| Cash at bank and in hand | 54/58 | €33,637 | €26,900 | -€6,737 | -20.0% |
| Deferred charges and accrued income | 490/1 | €2,682 | €2,682 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €1,373,884 | €1,333,622 | -€40,262 | -2.9% |
| Equity | 10/15 | -€189,653 | -€108,226 | +€81,427 | +42.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,053 | -€120,626 | +€81,427 | +40.3% |
| Amounts payable | 17/49 | €1,563,537 | €1,441,848 | -€121,689 | -7.8% |
| Amounts payable after more than one year | 17 | €1,381,094 | €1,253,404 | -€127,689 | -9.2% |
| Financial debts | 170/4 | €1,381,094 | €1,253,404 | -€127,689 | -9.2% |
| Amounts payable within one year | 42/48 | €171,877 | €188,443 | +€16,567 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €158,142 | €154,072 | -€4,071 | -2.6% |
| Trade debts | 44 | €12,286 | €34,372 | +€22,086 | +180% |
| Suppliers | 440/4 | €12,286 | €34,372 | +€22,086 | +180% |
| Taxes, remuneration and social security | 45 | €1,449 | - | -€1,449 | |
| Remuneration and social security | 454/9 | €1,449 | - | -€1,449 | |
| Accrued charges and deferred income | 492/3 | €10,566 | - | -€10,566 | |
| Turnover | 70 | €482,339 | €565,914 | +€83,575 | +17.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €211,796 | €279,503 | +€67,707 | +32.0% |
| Remuneration, social security and pensions | 62 | €15,005 | €8,101 | -€6,904 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,181 | €153,474 | +€12,293 | +8.7% |
| Other operating charges | 640/8 | €8,522 | €9,142 | +€620 | +7.3% |
| Gross operating margin | 9900 | €270,543 | €286,411 | +€15,868 | +5.9% |
| Operating profit (loss) | 9901 | €105,834 | €115,693 | +€9,858 | +9.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +6,750% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +6,750% |
| Financial charges | 65/66B | €30,609 | €29,459 | -€1,150 | -3.8% |
| Recurring financial charges | 65 | €30,609 | €29,459 | -€1,150 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €75,225 | €86,235 | +€11,009 | +14.6% |
| Income taxes | 67/77 | -€1,312 | €4,808 | +€6,120 | |
| Profit (loss) for the period | 9904 | €76,538 | €81,427 | +€4,890 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,538 | €81,427 | +€4,890 | +6.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.