MEDISSA: 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.
MEDISSA
Largest movements
- Receivables within one year -€141,217
down €141,217 (-94.0%), from €150,185 to €8,968
of which Other amounts receivable: -€108,115
- Tangible fixed assets -€13,591
down €13,591 (-27.5%), from €49,493 to €35,903
of which Other tangible fixed assets: -€7,938
- Tax, wage and social debts -€98,016
down €98,016 (-75.8%), from €129,388 to €31,372
of which Taxes: -€99,355
- Trade debts -€65,883
down €65,883 (-57.5%), from €114,556 to €48,673
- Profit (loss) carried forward +€15,488
new in 2025: €15,488
- Other debts -€6,381
down €6,381 (-3.1%), from €208,990 to €202,609
- Gross operating margin +€11,074
up €11,074 (+13.1%), from €84,721 to €95,795
- Staff costs -€7,467
down €7,467 (-13.1%), from €56,901 to €49,434
- Other operating charges +€6,497
up €6,497 (+248.3%), from €2,616 to €9,113
- Taxes +€1,848
up €1,848 (+54.4%), from €3,399 to €5,247
- Depreciation +€1,420
up €1,420 (+9.5%), from €14,996 to €16,417
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 | €527,338 | €377,099 | -€150,239 | -28.5% |
| Fixed assets | 21/28 | €49,493 | €35,903 | -€13,591 | -27.5% |
| Tangible fixed assets | 22/27 | €49,493 | €35,903 | -€13,591 | -27.5% |
| Plant, machinery and equipment | 23 | €2,379 | €1,000 | -€1,379 | -58.0% |
| Furniture and vehicles | 24 | €12,471 | €8,198 | -€4,274 | -34.3% |
| Other tangible fixed assets | 26 | €34,643 | €26,705 | -€7,938 | -22.9% |
| Current assets | 29/58 | €477,845 | €341,196 | -€136,649 | -28.6% |
| Stocks and contracts in progress | 3 | €309,266 | €309,266 | = | 0.0% |
| Stocks | 30/36 | €309,266 | €309,266 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €150,185 | €8,968 | -€141,217 | -94.0% |
| Trade receivables | 40 | €42,070 | €8,968 | -€33,102 | -78.7% |
| Other amounts receivable | 41 | €108,115 | - | -€108,115 | |
| Cash at bank and in hand | 54/58 | €18,395 | €22,963 | +€4,568 | +24.8% |
| Total equity and liabilities | 10/49 | €527,338 | €377,099 | -€150,239 | -28.5% |
| Equity | 10/15 | €74,403 | €89,892 | +€15,488 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,803 | €55,803 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,079 | €1,079 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,079 | €1,079 | = | 0.0% |
| Distributable reserves | 133 | €54,724 | €54,724 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €15,488 | +€15,488 | |
| Amounts payable | 17/49 | €452,935 | €287,207 | -€165,727 | -36.6% |
| Amounts payable within one year | 42/48 | €452,935 | €287,207 | -€165,727 | -36.6% |
| Trade debts | 44 | €114,556 | €48,673 | -€65,883 | -57.5% |
| Suppliers | 440/4 | €114,556 | €48,673 | -€65,883 | -57.5% |
| Advances received on contracts in progress | 46 | - | €4,552 | +€4,552 | |
| Taxes, remuneration and social security | 45 | €129,388 | €31,372 | -€98,016 | -75.8% |
| Taxes | 450/3 | €117,683 | €18,328 | -€99,355 | -84.4% |
| Remuneration and social security | 454/9 | €11,704 | €13,044 | +€1,340 | +11.4% |
| Other amounts payable | 47/48 | €208,990 | €202,609 | -€6,381 | -3.1% |
| Remuneration, social security and pensions | 62 | €56,901 | €49,434 | -€7,467 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,996 | €16,417 | +€1,420 | +9.5% |
| Other operating charges | 640/8 | €2,616 | €9,113 | +€6,497 | +248.3% |
| Gross operating margin | 9900 | €84,721 | €95,795 | +€11,074 | +13.1% |
| Operating profit (loss) | 9901 | €10,208 | €20,832 | +€10,624 | +104.1% |
| Financial income | 75/76B | €1 | €209 | +€208 | +19453.3% |
| Recurring financial income | 75 | €1 | €209 | +€208 | +19453.3% |
| Financial charges | 65/66B | €404 | €306 | -€98 | -24.2% |
| Recurring financial charges | 65 | €404 | €306 | -€98 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €9,804 | €20,735 | +€10,930 | +111.5% |
| Income taxes | 67/77 | €3,399 | €5,247 | +€1,848 | +54.4% |
| Profit (loss) for the period | 9904 | €6,405 | €15,488 | +€9,083 | +141.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,405 | €15,488 | +€9,083 | +141.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.