MEDISTE: 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.
MEDISTE
Largest movements
- Deferred charges and accrued income +€20,761
up €20,761 (+92.2%), from €22,521 to €43,281
- Receivables within one year +€12,353
up €12,353 (+31.9%), from €38,724 to €51,077
of which Other amounts receivable: +€12,353
- Tangible fixed assets -€7,776
down €7,776 (-14.9%), from €52,255 to €44,479
of which Other tangible fixed assets: -€5,087
- Accrued charges and deferred income +€12,500
new in 2025: €12,500
- Trade debts +€9,671
up €9,671 (+115%), from €8,404 to €18,074
- Tax, wage and social debts +€3,614
up €3,614 (+36.7%), from €9,838 to €13,452
- Gross operating margin +€12,493
up €12,493 (+60.4%), from €20,672 to €33,165
- Taxes +€5,445
up €5,445 (+90.3%), from €6,030 to €11,475
- Depreciation +€4,304
up €4,304 (+124%), from €3,473 to €7,776
- Financial income +€4,166
up €4,166 (+138%), from €3,020 to €7,186
- Financial charges -€2,216
down €2,216 (-83.9%), from €2,643 to €426
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 | €265,642 | €290,870 | +€25,228 | +9.5% |
| Fixed assets | 21/28 | €52,383 | €44,606 | -€7,776 | -14.8% |
| Tangible fixed assets | 22/27 | €52,255 | €44,479 | -€7,776 | -14.9% |
| Land and buildings | 22 | €2,457 | €2,209 | -€248 | -10.1% |
| Furniture and vehicles | 24 | €3,778 | €1,336 | -€2,441 | -64.6% |
| Other tangible fixed assets | 26 | €46,021 | €40,934 | -€5,087 | -11.1% |
| Financial fixed assets | 28 | €127 | €127 | = | 0.0% |
| Current assets | 29/58 | €213,260 | €246,264 | +€33,004 | +15.5% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,724 | €51,077 | +€12,353 | +31.9% |
| Trade receivables | 40 | €1,986 | €1,986 | = | 0.0% |
| Other amounts receivable | 41 | €36,738 | €49,091 | +€12,353 | +33.6% |
| Current investments | 50/53 | €38,412 | €38,412 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,604 | €28,494 | -€110 | -0.4% |
| Deferred charges and accrued income | 490/1 | €22,521 | €43,281 | +€20,761 | +92.2% |
| Total equity and liabilities | 10/49 | €265,642 | €290,870 | +€25,228 | +9.5% |
| Equity | 10/15 | €207,727 | €207,171 | -€556 | -0.3% |
| Contributions | 10/11 | €23,542 | €23,542 | = | 0.0% |
| Capital | 10 | - | €23,542 | +€23,542 | |
| Issued capital | 100 | - | €23,542 | +€23,542 | |
| Reserves | 13 | €112,223 | €111,667 | -€556 | -0.5% |
| Distributable reserves | 133 | €112,223 | €111,667 | -€556 | -0.5% |
| Profit (loss) carried forward | 14 | €71,962 | €71,962 | = | 0.0% |
| Amounts payable | 17/49 | €57,915 | €83,699 | +€25,784 | +44.5% |
| Amounts payable within one year | 42/48 | €57,915 | €71,199 | +€13,284 | +22.9% |
| Trade debts | 44 | €8,404 | €18,074 | +€9,671 | +115% |
| Suppliers | 440/4 | €8,404 | €18,074 | +€9,671 | +115% |
| Taxes, remuneration and social security | 45 | €9,838 | €13,452 | +€3,614 | +36.7% |
| Taxes | 450/3 | €9,838 | €13,452 | +€3,614 | +36.7% |
| Other amounts payable | 47/48 | €39,673 | €39,673 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €12,500 | +€12,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,473 | €7,776 | +€4,304 | +124% |
| Other operating charges | 640/8 | €584 | €135 | -€449 | -76.9% |
| Non-recurring operating charges | 66A | - | €42 | +€42 | |
| Gross operating margin | 9900 | €20,672 | €33,165 | +€12,493 | +60.4% |
| Operating profit (loss) | 9901 | €16,616 | €25,211 | +€8,596 | +51.7% |
| Financial income | 75/76B | €3,020 | €7,186 | +€4,166 | +138% |
| Recurring financial income | 75 | €3,020 | €7,186 | +€4,166 | +138% |
| Financial charges | 65/66B | €2,643 | €426 | -€2,216 | -83.9% |
| Recurring financial charges | 65 | €2,643 | €426 | -€2,216 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €16,993 | €31,971 | +€14,978 | +88.1% |
| Income taxes | 67/77 | €6,030 | €11,475 | +€5,445 | +90.3% |
| Profit (loss) for the period | 9904 | €10,963 | €20,496 | +€9,534 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,963 | €20,496 | +€9,534 | +87.0% |
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.