MEDISPA: 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.
MEDISPA
Largest movements
- Tangible fixed assets -€8,168
down €8,168 (-5.0%), from €164,416 to €156,247
of which Land and buildings: -€6,536
- Debts after one year -€8,013
down €8,013 (-6.3%), from €126,738 to €118,725
- Profit (loss) carried forward +€2,104
up €2,104 (+8.5%), from -€24,724 to -€22,620
- Gross operating margin +€2,541
up €2,541 (+23.5%), from €10,816 to €13,357
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,135 | €175,382 | -€6,753 | -3.7% |
| Fixed assets | 21/28 | €164,416 | €156,247 | -€8,168 | -5.0% |
| Tangible fixed assets | 22/27 | €164,416 | €156,247 | -€8,168 | -5.0% |
| Land and buildings | 22 | €160,720 | €154,184 | -€6,536 | -4.1% |
| Plant, machinery and equipment | 23 | €3,695 | €2,063 | -€1,632 | -44.2% |
| Current assets | 29/58 | €17,720 | €19,135 | +€1,415 | +8.0% |
| Amounts receivable within one year | 40/41 | €569 | €1,315 | +€746 | +131.2% |
| Trade receivables | 40 | €569 | €315 | -€254 | -44.7% |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €17,151 | €17,820 | +€669 | +3.9% |
| Total equity and liabilities | 10/49 | €182,135 | €175,382 | -€6,753 | -3.7% |
| Equity | 10/15 | €15,276 | €17,380 | +€2,104 | +13.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,724 | -€22,620 | +€2,104 | +8.5% |
| Amounts payable | 17/49 | €166,859 | €158,002 | -€8,857 | -5.3% |
| Amounts payable after more than one year | 17 | €126,738 | €118,725 | -€8,013 | -6.3% |
| Financial debts | 170/4 | €126,738 | €118,725 | -€8,013 | -6.3% |
| Amounts payable within one year | 42/48 | €40,121 | €39,277 | -€844 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €7,929 | €8,013 | +€84 | +1.1% |
| Trade debts | 44 | €1,272 | €206 | -€1,065 | -83.8% |
| Suppliers | 440/4 | €1,272 | €206 | -€1,065 | -83.8% |
| Other amounts payable | 47/48 | €30,920 | €31,057 | +€137 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,168 | €8,168 | = | 0.0% |
| Other operating charges | 640/8 | €1,611 | €1,709 | +€99 | +6.1% |
| Gross operating margin | 9900 | €10,816 | €13,357 | +€2,541 | +23.5% |
| Operating profit (loss) | 9901 | €1,037 | €3,480 | +€2,443 | +235.5% |
| Financial charges | 65/66B | €1,448 | €1,376 | -€72 | -5.0% |
| Recurring financial charges | 65 | €1,448 | €1,376 | -€72 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€411 | €2,104 | +€2,515 | |
| Profit (loss) for the period | 9904 | -€411 | €2,104 | +€2,515 | |
| Profit (loss) for the period to be appropriated | 9905 | -€411 | €2,104 | +€2,515 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.