Medisoma: 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.
Medisoma
Largest movements
- Current investments -€58,837
down €58,837 (-22.6%), from €260,011 to €201,174
- Tangible fixed assets +€51,279
up €51,279 (+12.9%), from €396,270 to €447,550
of which Furniture and vehicles: +€51,553
- Cash +€27,211
up €27,211 (+42.8%), from €63,650 to €90,861
mainly Net result for the year (+€142,073) and Current investments (+€58,837)
- Tax, wage and social debts +€18,932
up €18,932 (+211%), from €8,966 to €27,898
- Current portion of long-term debt -€18,691
down €18,691 (-31.0%), from €60,314 to €41,623
- Gross operating margin +€30,076
up €30,076 (+12.7%), from €237,342 to €267,418
- Taxes +€10,625
up €10,625 (+19.2%), from €55,447 to €66,073
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 | €970,383 | €983,595 | +€13,212 | +1.4% |
| Fixed assets | 21/28 | €397,170 | €448,450 | +€51,279 | +12.9% |
| Tangible fixed assets | 22/27 | €396,270 | €447,550 | +€51,279 | +12.9% |
| Land and buildings | 22 | €217,800 | €198,000 | -€19,800 | -9.1% |
| Plant, machinery and equipment | 23 | €636 | - | -€636 | |
| Furniture and vehicles | 24 | €8,045 | €59,598 | +€51,553 | +641% |
| Other tangible fixed assets | 26 | €169,789 | €189,952 | +€20,163 | +11.9% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €573,213 | €535,146 | -€38,067 | -6.6% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €180,630 | €176,229 | -€4,401 | -2.4% |
| Trade receivables | 40 | €55,234 | €68,743 | +€13,509 | +24.5% |
| Other amounts receivable | 41 | €125,396 | €107,487 | -€17,909 | -14.3% |
| Current investments | 50/53 | €260,011 | €201,174 | -€58,837 | -22.6% |
| Cash at bank and in hand | 54/58 | €63,650 | €90,861 | +€27,211 | +42.8% |
| Deferred charges and accrued income | 490/1 | €18,922 | €16,882 | -€2,040 | -10.8% |
| Total equity and liabilities | 10/49 | €970,383 | €983,595 | +€13,212 | +1.4% |
| Equity | 10/15 | €834,383 | €836,094 | +€1,711 | +0.2% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €765,783 | €767,494 | +€1,711 | +0.2% |
| Distributable reserves | 133 | €765,783 | €767,494 | +€1,711 | +0.2% |
| Amounts payable | 17/49 | €136,000 | €147,501 | +€11,501 | +8.5% |
| Amounts payable after more than one year | 17 | €21,804 | €31,600 | +€9,797 | +44.9% |
| Financial debts | 170/4 | €21,804 | €31,600 | +€9,797 | +44.9% |
| Amounts payable within one year | 42/48 | €114,196 | €115,901 | +€1,705 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €60,314 | €41,623 | -€18,691 | -31.0% |
| Trade debts | 44 | €19,225 | €17,843 | -€1,381 | -7.2% |
| Suppliers | 440/4 | €19,225 | €17,843 | -€1,381 | -7.2% |
| Taxes, remuneration and social security | 45 | €8,966 | €27,898 | +€18,932 | +211% |
| Taxes | 450/3 | €8,966 | €27,898 | +€18,932 | +211% |
| Other amounts payable | 47/48 | €25,692 | €28,537 | +€2,845 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,730 | €51,451 | +€720 | +1.4% |
| Other operating charges | 640/8 | €6,823 | €6,906 | +€83 | +1.2% |
| Non-recurring operating charges | 66A | €63 | €116 | +€53 | +84.2% |
| Gross operating margin | 9900 | €237,342 | €267,418 | +€30,076 | +12.7% |
| Operating profit (loss) | 9901 | €179,726 | €208,945 | +€29,219 | +16.3% |
| Financial income | 75/76B | €2,694 | €3,085 | +€390 | +14.5% |
| Recurring financial income | 75 | €2,694 | €3,085 | +€390 | +14.5% |
| Financial charges | 65/66B | €1,486 | €3,884 | +€2,398 | +161% |
| Recurring financial charges | 65 | €1,486 | €3,884 | +€2,398 | +161% |
| Profit (loss) for the period before taxes | 9903 | €180,934 | €208,146 | +€27,212 | +15.0% |
| Income taxes | 67/77 | €55,447 | €66,073 | +€10,625 | +19.2% |
| Profit (loss) for the period | 9904 | €125,487 | €142,073 | +€16,587 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €125,487 | €142,073 | +€16,587 | +13.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.