MEDISTRAT: 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.
MEDISTRAT
Largest movements
- Receivables within one year -€49,811
down €49,811 (-20.7%), from €240,413 to €190,602
of which Trade receivables: -€49,591
- Cash +€44,127
up €44,127 (+41.6%), from €106,051 to €150,178
mainly Other debts (+€120,597) and Receivables within one year (+€49,811)
- Tangible fixed assets +€12,212
up €12,212 (+288%), from €4,245 to €16,457
of which Furniture and vehicles: +€6,195
- Reserves -€131,011
down €131,011 (-68.6%), from €190,860 to €59,849
of which Distributable reserves: -€131,011
- Other debts +€120,597
up €120,597 (+241%), from €50,000 to €170,597
- Trade debts +€7,472
up €7,472 (+64.3%), from €11,619 to €19,091
- Tax, wage and social debts +€7,031
up €7,031 (+15.9%), from €44,264 to €51,295
of which Taxes: +€6,487
- Taxes +€12,853
up €12,853 (+299%), from €4,297 to €17,149
- Staff costs +€5,667
up €5,667 (+8.6%), from €66,229 to €71,896
- Gross operating margin +€5,232
up €5,232 (+4.0%), from €131,982 to €137,214
- Other operating charges -€2,836
down €2,836 (-73.1%), from €3,879 to €1,042
- Depreciation +€2,588
up €2,588 (+77.1%), from €3,355 to €5,943
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 | €376,074 | €379,577 | +€3,503 | +0.9% |
| Fixed assets | 21/28 | €28,635 | €37,753 | +€9,118 | +31.8% |
| Intangible fixed assets | 21 | €24,210 | €21,117 | -€3,093 | -12.8% |
| Tangible fixed assets | 22/27 | €4,245 | €16,457 | +€12,212 | +288% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,602 | €3,389 | +€1,787 | +112% |
| Furniture and vehicles | 24 | €2,643 | €8,838 | +€6,195 | +234% |
| Other tangible fixed assets | 26 | - | €4,230 | +€4,230 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €347,439 | €341,823 | -€5,616 | -1.6% |
| Amounts receivable within one year | 40/41 | €240,413 | €190,602 | -€49,811 | -20.7% |
| Trade receivables | 40 | €239,740 | €190,148 | -€49,591 | -20.7% |
| Other amounts receivable | 41 | €673 | €454 | -€220 | -32.6% |
| Cash at bank and in hand | 54/58 | €106,051 | €150,178 | +€44,127 | +41.6% |
| Deferred charges and accrued income | 490/1 | €975 | €1,043 | +€68 | +7.0% |
| Total equity and liabilities | 10/49 | €376,074 | €379,577 | +€3,503 | +0.9% |
| Equity | 10/15 | €252,860 | €121,849 | -€131,011 | -51.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €190,860 | €59,849 | -€131,011 | -68.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €53,649 | €53,649 | = | 0.0% |
| Distributable reserves | 133 | €131,011 | €0 | -€131,011 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €123,214 | €257,727 | +€134,514 | +109% |
| Amounts payable within one year | 42/48 | €105,884 | €241,066 | +€135,182 | +128% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €83 | +€83 | |
| Credit institutions | 430/8 | - | €83 | +€83 | |
| Trade debts | 44 | €11,619 | €19,091 | +€7,472 | +64.3% |
| Suppliers | 440/4 | €11,619 | €19,091 | +€7,472 | +64.3% |
| Taxes, remuneration and social security | 45 | €44,264 | €51,295 | +€7,031 | +15.9% |
| Taxes | 450/3 | €36,102 | €42,590 | +€6,487 | +18.0% |
| Remuneration and social security | 454/9 | €8,162 | €8,705 | +€543 | +6.7% |
| Other amounts payable | 47/48 | €50,000 | €170,597 | +€120,597 | +241% |
| Accrued charges and deferred income | 492/3 | €17,330 | €16,662 | -€668 | -3.9% |
| Non-recurring operating income | 76A | €17,573 | €0 | -€17,573 | -100% |
| Remuneration, social security and pensions | 62 | €66,229 | €71,896 | +€5,667 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,355 | €5,943 | +€2,588 | +77.1% |
| Other operating charges | 640/8 | €3,879 | €1,042 | -€2,836 | -73.1% |
| Gross operating margin | 9900 | €131,982 | €137,214 | +€5,232 | +4.0% |
| Operating profit (loss) | 9901 | €58,520 | €58,334 | -€186 | -0.3% |
| Financial income | 75/76B | €264 | €512 | +€249 | +94.4% |
| Recurring financial income | 75 | €264 | €512 | +€249 | +94.4% |
| Financial charges | 65/66B | €900 | €2,111 | +€1,211 | +135% |
| Recurring financial charges | 65 | €900 | €2,111 | +€1,211 | +135% |
| Profit (loss) for the period before taxes | 9903 | €57,883 | €56,735 | -€1,148 | -2.0% |
| Income taxes | 67/77 | €4,297 | €17,149 | +€12,853 | +299% |
| Profit (loss) for the period | 9904 | €53,586 | €39,586 | -€14,000 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,586 | €39,586 | -€14,000 | -26.1% |
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 26 October 2026 via checked.be.