MEDISKAL: 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.
MEDISKAL
Largest movements
- Receivables within one year -€49,128
down €49,128 (-35.7%), from €137,633 to €88,505
- Tangible fixed assets +€14,404
up €14,404 (+5.8%), from €246,633 to €261,037
of which Land and buildings: +€13,693
- Other debts -€22,568
down €22,568 (-25.3%), from €89,262 to €66,694
- Debts after one year -€11,996
down €11,996 (-4.3%), from €279,162 to €267,165
- Gross operating margin -€28,225
down €28,225 (-21.2%), from €133,329 to €105,104
- Taxes -€6,755
down €6,755 (-27.9%), from €24,218 to €17,462
- Financial income -€2,390
down €2,390 (-28.3%), from €8,438 to €6,048
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 | €613,559 | €580,458 | -€33,101 | -5.4% |
| Fixed assets | 21/28 | €246,633 | €261,037 | +€14,404 | +5.8% |
| Tangible fixed assets | 22/27 | €246,633 | €261,037 | +€14,404 | +5.8% |
| Land and buildings | 22 | €245,976 | €259,668 | +€13,693 | +5.6% |
| Furniture and vehicles | 24 | €657 | €1,368 | +€711 | +108.1% |
| Current assets | 29/58 | €366,926 | €319,421 | -€47,505 | -12.9% |
| Amounts receivable within one year | 40/41 | €137,633 | €88,505 | -€49,128 | -35.7% |
| Other amounts receivable | 41 | €137,633 | €88,505 | -€49,128 | -35.7% |
| Cash at bank and in hand | 54/58 | €227,405 | €229,122 | +€1,717 | +0.8% |
| Deferred charges and accrued income | 490/1 | €1,888 | €1,794 | -€94 | -5.0% |
| Total equity and liabilities | 10/49 | €613,559 | €580,458 | -€33,101 | -5.4% |
| Equity | 10/15 | €229,267 | €229,267 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €226,267 | €226,267 | = | 0.0% |
| Distributable reserves | 133 | €226,267 | €226,267 | = | 0.0% |
| Amounts payable | 17/49 | €384,293 | €351,191 | -€33,101 | -8.6% |
| Amounts payable after more than one year | 17 | €279,162 | €267,165 | -€11,996 | -4.3% |
| Financial debts | 170/4 | €279,162 | €267,165 | -€11,996 | -4.3% |
| Amounts payable within one year | 42/48 | €105,131 | €84,026 | -€21,105 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €11,583 | €11,996 | +€413 | +3.6% |
| Trade debts | 44 | €8 | €1,143 | +€1,135 | +13989.9% |
| Suppliers | 440/4 | €8 | €1,143 | +€1,135 | +13989.9% |
| Taxes, remuneration and social security | 45 | €4,277 | €4,193 | -€84 | -2.0% |
| Taxes | 450/3 | €4,277 | €4,193 | -€84 | -2.0% |
| Other amounts payable | 47/48 | €89,262 | €66,694 | -€22,568 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,831 | €13,594 | +€763 | +5.9% |
| Other operating charges | 640/8 | €2,860 | €1,891 | -€970 | -33.9% |
| Gross operating margin | 9900 | €133,329 | €105,104 | -€28,225 | -21.2% |
| Operating profit (loss) | 9901 | €117,638 | €89,619 | -€28,018 | -23.8% |
| Financial income | 75/76B | €8,438 | €6,048 | -€2,390 | -28.3% |
| Recurring financial income | 75 | €8,438 | €6,048 | -€2,390 | -28.3% |
| Financial charges | 65/66B | €12,595 | €11,511 | -€1,085 | -8.6% |
| Recurring financial charges | 65 | €12,595 | €11,511 | -€1,085 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €113,480 | €84,156 | -€29,324 | -25.8% |
| Income taxes | 67/77 | €24,218 | €17,462 | -€6,755 | -27.9% |
| Profit (loss) for the period | 9904 | €89,262 | €66,694 | -€22,568 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,262 | €66,694 | -€22,568 | -25.3% |
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 10 October 2026 via checked.be.