MEDISIS: 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.
MEDISIS
Largest movements
- Receivables within one year +€20,714
up €20,714 (+160%), from €12,969 to €33,683
of which Trade receivables: +€20,714
- Deferred charges and accrued income +€4,621
up €4,621 (+937%), from €493 to €5,114
- Tangible fixed assets -€2,097
down €2,097 (-8.7%), from €24,243 to €22,146
- Other debts +€49,234
up €49,234 (+512%), from €9,609 to €58,844
- Profit (loss) carried forward -€36,349
down €36,349 (-138%), from -€26,425 to -€62,774
- Accrued charges and deferred income +€13,069
new in 2025: €13,069
- Short-term financial debts -€11,044
down €11,044 (-76.3%), from €14,478 to €3,433
- Tax, wage and social debts +€7,954
up €7,954 (+2,932%), from €271 to €8,226
- Financial charges +€42,523
up €42,523 (+1,352%), from €3,146 to €45,669
- Gross operating margin +€33,142
up €33,142, from -€21,474 to €11,668
- Depreciation +€470
up €470 (+28.9%), from €1,627 to €2,097
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,705 | €60,942 | +€23,237 | +61.6% |
| Fixed assets | 21/28 | €24,243 | €22,146 | -€2,097 | -8.7% |
| Tangible fixed assets | 22/27 | €24,243 | €22,146 | -€2,097 | -8.7% |
| Land and buildings | 22 | €19,677 | €19,281 | -€396 | -2.0% |
| Plant, machinery and equipment | 23 | €1,571 | €1,136 | -€435 | -27.7% |
| Furniture and vehicles | 24 | €1,093 | €260 | -€833 | -76.2% |
| Other tangible fixed assets | 26 | €1,901 | €1,469 | -€433 | -22.8% |
| Current assets | 29/58 | €13,462 | €38,797 | +€25,335 | +188% |
| Amounts receivable within one year | 40/41 | €12,969 | €33,683 | +€20,714 | +160% |
| Trade receivables | 40 | €10,452 | €31,166 | +€20,714 | +198% |
| Other amounts receivable | 41 | €2,517 | €2,517 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €493 | €5,114 | +€4,621 | +937% |
| Total equity and liabilities | 10/49 | €37,705 | €60,942 | +€23,237 | +61.6% |
| Equity | 10/15 | €1,417 | -€34,932 | -€36,349 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €17,841 | €17,841 | = | 0.0% |
| Distributable reserves | 133 | €17,841 | €17,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,425 | -€62,774 | -€36,349 | -138% |
| Amounts payable | 17/49 | €36,288 | €95,875 | +€59,586 | +164% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,288 | €72,806 | +€46,518 | +177% |
| Financial debts | 43 | €14,478 | €3,433 | -€11,044 | -76.3% |
| Credit institutions | 430/8 | €14,478 | €3,433 | -€11,044 | -76.3% |
| Trade debts | 44 | €1,930 | €2,304 | +€373 | +19.3% |
| Suppliers | 440/4 | €1,930 | €2,304 | +€373 | +19.3% |
| Taxes, remuneration and social security | 45 | €271 | €8,226 | +€7,954 | +2,932% |
| Taxes | 450/3 | €271 | €8,226 | +€7,954 | +2,932% |
| Other amounts payable | 47/48 | €9,609 | €58,844 | +€49,234 | +512% |
| Accrued charges and deferred income | 492/3 | - | €13,069 | +€13,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,627 | €2,097 | +€470 | +28.9% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Gross operating margin | 9900 | -€21,474 | €11,668 | +€33,142 | |
| Operating profit (loss) | 9901 | -€23,101 | €9,518 | +€32,619 | |
| Financial income | 75/76B | €3 | €1 | -€2 | -61.9% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -61.9% |
| Financial charges | 65/66B | €3,146 | €45,669 | +€42,523 | +1,352% |
| Recurring financial charges | 65 | €3,146 | €45,669 | +€42,523 | +1,352% |
| Profit (loss) for the period before taxes | 9903 | -€26,244 | -€36,150 | -€9,906 | -37.7% |
| Income taxes | 67/77 | €181 | €199 | +€18 | +9.9% |
| Profit (loss) for the period | 9904 | -€26,425 | -€36,349 | -€9,924 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,425 | -€36,349 | -€9,924 | -37.6% |
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 16 October 2026 via checked.be.