MEDISKIN: what changed
Two fiscal 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.
What changed
MEDISKIN
NACE 86.220, Specialist medical practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€81,971
2024 · €79,374+€2,597
Equity
€210,486
2024 · €228,586-€18,100
Cash
€207,066
2024 · €247,492-€40,426
Balance sheet total
€418,289
2024 · €448,538-€30,249
Largest movements
Assets
- Cash -€40,426
down €40,426 (-16.3%), from €247,492 to €207,066
mainly Contributions, distributions and other (-€100,071) and Current investments (-€40,000)
- Current investments +€40,000
new in 2025: €40,000
- Tangible fixed assets -€23,946
down €23,946 (-14.9%), from €160,745 to €136,798
of which Land and buildings: -€13,012
- Receivables after one year -€7,987
down €7,987 (-32.0%), from €24,951 to €16,964
Equity and liabilities
- Contributions -€18,100
down €18,100 (-97.3%), from €18,600 to €500
- Debts after one year -€17,703
down €17,703 (-16.4%), from €108,086 to €90,383
Income statement
- Gross operating margin +€2,787
up €2,787 (+2.2%), from €128,084 to €130,871
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.
Result 2024
€79,374
Gross operating margin
+€2,787
Staff costs
+€470
Depreciation
-€725
Other operating charges
-€390
Financial income
+€477
Financial charges
+€1,144
Taxes
-€1,166
Result 2025
€81,971
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.
From operations
+€116,831
Investment
-€41,099
Financing
-€116,158
Cash 2024
€247,492
From operations (derived)
+€116,831
Net result for the year
+€81,971
Depreciation
+€25,045
Receivables after one year
+€7,987
Receivables within one year
-€2,404
Deferred charges and accrued income
+€293
Trade debts
-€220
Tax, wage and social debts
+€290
Other debts
+€3,189
Accrued charges and deferred income
+€679
Investment (derived)
-€41,099
Investment in fixed assets (net)
-€1,099
Current investments
-€40,000
Financing
-€116,158
Debts after one year
-€17,703
Current portion of long-term debt
+€223
Short-term financial debts
+€1,392
Contributions, distributions and other
-€100,071
Cash 2025
€207,066
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,538 | €418,289 | -€30,249 | -6.7% |
| Fixed assets | 21/28 | €160,745 | €136,798 | -€23,946 | -14.9% |
| Tangible fixed assets | 22/27 | €160,745 | €136,798 | -€23,946 | -14.9% |
| Land and buildings | 22 | €136,063 | €123,050 | -€13,012 | -9.6% |
| Furniture and vehicles | 24 | €24,682 | €13,748 | -€10,934 | -44.3% |
| Current assets | 29/58 | €287,793 | €281,491 | -€6,302 | -2.2% |
| Amounts receivable after more than one year | 29 | €24,951 | €16,964 | -€7,987 | -32.0% |
| Other amounts receivable | 291 | €24,951 | €16,964 | -€7,987 | -32.0% |
| Amounts receivable within one year | 40/41 | €11,259 | €13,663 | +€2,404 | +21.4% |
| Trade receivables | 40 | - | €1,267 | +€1,267 | |
| Other amounts receivable | 41 | €11,259 | €12,396 | +€1,137 | +10.1% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €247,492 | €207,066 | -€40,426 | -16.3% |
| Deferred charges and accrued income | 490/1 | €4,090 | €3,797 | -€293 | -7.2% |
| Total equity and liabilities | 10/49 | €448,538 | €418,289 | -€30,249 | -6.7% |
| Equity | 10/15 | €228,586 | €210,486 | -€18,100 | -7.9% |
| Contributions | 10/11 | €18,600 | €500 | -€18,100 | -97.3% |
| Reserves | 13 | €209,986 | €209,986 | = | 0.0% |
| Distributable reserves | 133 | €209,986 | €209,986 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €219,952 | €207,803 | -€12,149 | -5.5% |
| Amounts payable after more than one year | 17 | €108,086 | €90,383 | -€17,703 | -16.4% |
| Financial debts | 170/4 | €108,086 | €90,383 | -€17,703 | -16.4% |
| Amounts payable within one year | 42/48 | €111,866 | €116,741 | +€4,875 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €17,479 | €17,703 | +€223 | +1.3% |
| Financial debts | 43 | €847 | €2,239 | +€1,392 | +164.3% |
| Credit institutions | 430/8 | - | €724 | +€724 | |
| Other loans | 439 | €847 | €1,515 | +€668 | +78.8% |
| Trade debts | 44 | €3,182 | €2,962 | -€220 | -6.9% |
| Suppliers | 440/4 | €3,182 | €2,962 | -€220 | -6.9% |
| Taxes, remuneration and social security | 45 | €12,101 | €12,391 | +€290 | +2.4% |
| Taxes | 450/3 | €12,101 | €12,391 | +€290 | +2.4% |
| Other amounts payable | 47/48 | €78,256 | €81,446 | +€3,189 | +4.1% |
| Accrued charges and deferred income | 492/3 | €0 | €679 | +€679 | |
| Remuneration, social security and pensions | 62 | €470 | €0 | -€470 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,320 | €25,045 | +€725 | +3.0% |
| Other operating charges | 640/8 | €1,565 | €1,955 | +€390 | +24.9% |
| Gross operating margin | 9900 | €128,084 | €130,871 | +€2,787 | +2.2% |
| Operating profit (loss) | 9901 | €101,729 | €103,870 | +€2,142 | +2.1% |
| Financial income | 75/76B | €3,103 | €3,580 | +€477 | +15.4% |
| Recurring financial income | 75 | €3,103 | €3,580 | +€477 | +15.4% |
| Financial charges | 65/66B | €4,042 | €2,898 | -€1,144 | -28.3% |
| Recurring financial charges | 65 | €4,042 | €2,898 | -€1,144 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €100,789 | €104,552 | +€3,763 | +3.7% |
| Income taxes | 67/77 | €21,415 | €22,581 | +€1,166 | +5.4% |
| Profit (loss) for the period | 9904 | €79,374 | €81,971 | +€2,597 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,374 | €81,971 | +€2,597 | +3.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.