Médisirona: 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.
Médisirona
Largest movements
- Cash +€17,625
up €17,625 (+18.0%), from €97,759 to €115,384
mainly Net result for the year (+€8,268) and Depreciation (+€4,670)
- Tangible fixed assets -€4,129
down €4,129 (-39.1%), from €10,570 to €6,440
of which Furniture and vehicles: -€2,528
- Receivables within one year +€1,387
up €1,387 (+11.1%), from €12,486 to €13,873
of which Other amounts receivable: +€1,734
- Reserves +€8,268
up €8,268 (+24.9%), from €33,160 to €41,428
- Accrued charges and deferred income +€3,370
up €3,370 (+3.9%), from €85,325 to €88,694
- Tax, wage and social debts +€2,556
up €2,556 (+538%), from €475 to €3,030
of which Remuneration and social security: +€2,544
- Staff costs +€3,833
new in 2025: €3,833
- Gross operating margin -€1,366
down €1,366 (-6.2%), from €21,864 to €20,499
- Taxes -€1,335
down €1,335 (-29.8%), from €4,475 to €3,140
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 | €123,723 | €138,274 | +€14,552 | +11.8% |
| Formation expenses | 20 | €1,081 | €540 | -€540 | -50.0% |
| Fixed assets | 21/28 | €10,570 | €6,440 | -€4,129 | -39.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €10,570 | €6,440 | -€4,129 | -39.1% |
| Plant, machinery and equipment | 23 | €2,412 | €1,207 | -€1,205 | -50.0% |
| Furniture and vehicles | 24 | €5,386 | €2,858 | -€2,528 | -46.9% |
| Other tangible fixed assets | 26 | €2,771 | €2,375 | -€396 | -14.3% |
| Current assets | 29/58 | €112,072 | €131,294 | +€19,221 | +17.2% |
| Amounts receivable within one year | 40/41 | €12,486 | €13,873 | +€1,387 | +11.1% |
| Trade receivables | 40 | €11,360 | €11,013 | -€347 | -3.1% |
| Other amounts receivable | 41 | €1,126 | €2,860 | +€1,734 | +154% |
| Cash at bank and in hand | 54/58 | €97,759 | €115,384 | +€17,625 | +18.0% |
| Deferred charges and accrued income | 490/1 | €1,828 | €2,036 | +€208 | +11.4% |
| Total equity and liabilities | 10/49 | €123,723 | €138,274 | +€14,552 | +11.8% |
| Equity | 10/15 | €37,160 | €45,428 | +€8,268 | +22.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €33,160 | €41,428 | +€8,268 | +24.9% |
| Distributable reserves | 133 | €33,160 | €41,428 | +€8,268 | +24.9% |
| Amounts payable | 17/49 | €86,563 | €92,847 | +€6,284 | +7.3% |
| Amounts payable within one year | 42/48 | €1,238 | €4,152 | +€2,914 | +235% |
| Trade debts | 44 | €764 | €1,122 | +€358 | +46.9% |
| Suppliers | 440/4 | €764 | €1,122 | +€358 | +46.9% |
| Taxes, remuneration and social security | 45 | €475 | €3,030 | +€2,556 | +538% |
| Taxes | 450/3 | €475 | €487 | +€12 | +2.5% |
| Remuneration and social security | 454/9 | - | €2,544 | +€2,544 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €85,325 | €88,694 | +€3,370 | +3.9% |
| Remuneration, social security and pensions | 62 | - | €3,833 | +€3,833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,874 | €4,670 | -€204 | -4.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,864 | €20,499 | -€1,366 | -6.2% |
| Operating profit (loss) | 9901 | €16,603 | €11,597 | -€5,007 | -30.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €196 | €189 | -€7 | -3.6% |
| Recurring financial charges | 65 | €196 | €189 | -€7 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €16,407 | €11,408 | -€5,000 | -30.5% |
| Income taxes | 67/77 | €4,475 | €3,140 | -€1,335 | -29.8% |
| Profit (loss) for the period | 9904 | €11,933 | €8,268 | -€3,665 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,933 | €8,268 | -€3,665 | -30.7% |
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 19 October 2026 via checked.be.