MEDISOPH: 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.
MEDISOPH
Largest movements
- Cash +€45,407
up €45,407 (+41.6%), from €109,111 to €154,518
mainly Net result for the year (+€92,098) and Receivables within one year (+€42,870)
- Receivables within one year -€42,870
down €42,870 (-83.0%), from €51,630 to €8,759
- Deferred charges and accrued income +€5,539
up €5,539 (+9.9%), from €55,962 to €61,501
- Tangible fixed assets -€4,167
down €4,167 (-3.5%), from €117,697 to €113,530
of which Land and buildings: -€5,448
- Reserves +€47,276
up €47,276 (+25.5%), from €185,432 to €232,708
of which Distributable reserves: +€47,276
- Other debts -€35,994
no longer reported in 2025 (was €35,994)
- Debts after one year -€13,154
down €13,154 (-22.9%), from €57,395 to €44,241
- Trade debts +€9,377
up €9,377 (+3,246%), from €289 to €9,666
- Tax, wage and social debts -€4,065
down €4,065 (-13.4%), from €30,280 to €26,215
- Taxes +€11,778
up €11,778 (+38.4%), from €30,708 to €42,486
- Gross operating margin +€10,791
up €10,791 (+7.4%), from €145,662 to €156,454
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 | €334,399 | €338,384 | +€3,984 | +1.2% |
| Fixed assets | 21/28 | €117,697 | €113,605 | -€4,092 | -3.5% |
| Tangible fixed assets | 22/27 | €117,697 | €113,530 | -€4,167 | -3.5% |
| Land and buildings | 22 | €114,291 | €108,843 | -€5,448 | -4.8% |
| Plant, machinery and equipment | 23 | €618 | €2,007 | +€1,389 | +225% |
| Furniture and vehicles | 24 | €2,787 | €2,680 | -€108 | -3.9% |
| Financial fixed assets | 28 | - | €75 | +€75 | |
| Current assets | 29/58 | €216,703 | €224,779 | +€8,076 | +3.7% |
| Amounts receivable within one year | 40/41 | €51,630 | €8,759 | -€42,870 | -83.0% |
| Other amounts receivable | 41 | €51,630 | €8,759 | -€42,870 | -83.0% |
| Cash at bank and in hand | 54/58 | €109,111 | €154,518 | +€45,407 | +41.6% |
| Deferred charges and accrued income | 490/1 | €55,962 | €61,501 | +€5,539 | +9.9% |
| Total equity and liabilities | 10/49 | €334,399 | €338,384 | +€3,984 | +1.2% |
| Equity | 10/15 | €197,832 | €245,108 | +€47,276 | +23.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €185,432 | €232,708 | +€47,276 | +25.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €164,822 | €212,098 | +€47,276 | +28.7% |
| Amounts payable | 17/49 | €136,567 | €93,276 | -€43,292 | -31.7% |
| Amounts payable after more than one year | 17 | €57,395 | €44,241 | -€13,154 | -22.9% |
| Financial debts | 170/4 | €57,395 | €44,241 | -€13,154 | -22.9% |
| Amounts payable within one year | 42/48 | €79,172 | €49,034 | -€30,138 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €12,609 | €13,154 | +€545 | +4.3% |
| Trade debts | 44 | €289 | €9,666 | +€9,377 | +3,246% |
| Suppliers | 440/4 | €289 | €9,666 | +€9,377 | +3,246% |
| Taxes, remuneration and social security | 45 | €30,280 | €26,215 | -€4,065 | -13.4% |
| Taxes | 450/3 | €30,280 | €26,215 | -€4,065 | -13.4% |
| Other amounts payable | 47/48 | €35,994 | - | -€35,994 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,091 | €19,097 | +€5 | 0.0% |
| Other operating charges | 640/8 | €855 | €874 | +€20 | +2.3% |
| Gross operating margin | 9900 | €145,662 | €156,454 | +€10,791 | +7.4% |
| Operating profit (loss) | 9901 | €125,716 | €136,482 | +€10,766 | +8.6% |
| Financial income | 75/76B | €187 | €1,508 | +€1,321 | +707% |
| Recurring financial income | 75 | €187 | €1,508 | +€1,321 | +707% |
| Financial charges | 65/66B | €3,775 | €3,406 | -€369 | -9.8% |
| Recurring financial charges | 65 | €3,775 | €3,406 | -€369 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €122,128 | €134,584 | +€12,456 | +10.2% |
| Income taxes | 67/77 | €30,708 | €42,486 | +€11,778 | +38.4% |
| Profit (loss) for the period | 9904 | €91,420 | €92,098 | +€678 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,420 | €92,098 | +€678 | +0.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.