MEDISSART: 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.
MEDISSART
Largest movements
- Receivables within one year -€14,339
down €14,339 (-83.7%), from €17,138 to €2,799
of which Trade receivables: -€14,399
- Cash +€13,805
up €13,805 (+7.9%), from €173,805 to €187,610
mainly Net result for the year (+€79,707) and Receivables within one year (+€14,339)
- Reserves +€29,707
up €29,707 (+3.1%), from €951,688 to €981,395
of which Distributable reserves: +€29,707
- Other debts -€26,000
down €26,000 (-33.1%), from €78,500 to €52,500
- Gross operating margin -€2,483
down €2,483 (-2.2%), from €114,627 to €112,144
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 | €1,067,218 | €1,069,639 | +€2,421 | +0.2% |
| Fixed assets | 21/28 | €826,821 | €827,520 | +€699 | +0.1% |
| Tangible fixed assets | 22/27 | €288 | €987 | +€699 | +243% |
| Furniture and vehicles | 24 | €288 | €987 | +€699 | +243% |
| Financial fixed assets | 28 | €826,532 | €826,532 | = | 0.0% |
| Current assets | 29/58 | €240,398 | €242,119 | +€1,721 | +0.7% |
| Amounts receivable within one year | 40/41 | €17,138 | €2,799 | -€14,339 | -83.7% |
| Trade receivables | 40 | €14,399 | €0 | -€14,399 | -100% |
| Other amounts receivable | 41 | €2,739 | €2,799 | +€60 | +2.2% |
| Cash at bank and in hand | 54/58 | €173,805 | €187,610 | +€13,805 | +7.9% |
| Deferred charges and accrued income | 490/1 | €49,454 | €51,709 | +€2,255 | +4.6% |
| Total equity and liabilities | 10/49 | €1,067,218 | €1,069,639 | +€2,421 | +0.2% |
| Equity | 10/15 | €970,288 | €999,995 | +€29,707 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €951,688 | €981,395 | +€29,707 | +3.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €949,828 | €979,535 | +€29,707 | +3.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €96,930 | €69,644 | -€27,286 | -28.2% |
| Amounts payable within one year | 42/48 | €96,930 | €69,644 | -€27,286 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,396 | €1,124 | -€272 | -19.5% |
| Suppliers | 440/4 | €1,396 | €1,124 | -€272 | -19.5% |
| Taxes, remuneration and social security | 45 | €17,034 | €16,020 | -€1,014 | -6.0% |
| Taxes | 450/3 | €13,716 | €15,812 | +€2,096 | +15.3% |
| Remuneration and social security | 454/9 | €3,318 | €208 | -€3,110 | -93.7% |
| Other amounts payable | 47/48 | €78,500 | €52,500 | -€26,000 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €315 | +€134 | +74.5% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €114,627 | €112,144 | -€2,483 | -2.2% |
| Operating profit (loss) | 9901 | €113,479 | €110,831 | -€2,648 | -2.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €136 | €102 | -€34 | -24.8% |
| Recurring financial charges | 65 | €136 | €102 | -€34 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €113,344 | €110,729 | -€2,614 | -2.3% |
| Income taxes | 67/77 | €31,734 | €31,022 | -€712 | -2.2% |
| Profit (loss) for the period | 9904 | €81,609 | €79,707 | -€1,902 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,609 | €79,707 | -€1,902 | -2.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.