MediSur: 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.
MediSur
Largest movements
- Deferred charges and accrued income +€25,832
up €25,832 (+82.2%), from €31,416 to €57,248
- Cash +€15,393
up €15,393 (+55.6%), from €27,687 to €43,080
mainly Net result for the year (+€53,541) and Depreciation (+€3,552)
- Receivables within one year +€2,919
up €2,919 (+41.2%), from €7,089 to €10,008
- Tangible fixed assets -€2,409
down €2,409 (-39.4%), from €6,120 to €3,711
- Reserves +€53,541
up €53,541 (+115.5%), from €46,339 to €99,880
- Tax, wage and social debts -€10,324
down €10,324 (-74.3%), from €13,887 to €3,563
- Debts after one year -€2,100
down €2,100 (-36.4%), from €5,775 to €3,675
- Gross operating margin +€5,831
up €5,831 (+7.9%), from €73,934 to €79,764
- Depreciation -€3,667
down €3,667 (-50.8%), from €7,219 to €3,552
- Taxes +€2,452
up €2,452 (+12.6%), from €19,497 to €21,949
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 | €72,312 | €114,047 | +€41,735 | +57.7% |
| Fixed assets | 21/28 | €6,120 | €3,711 | -€2,409 | -39.4% |
| Tangible fixed assets | 22/27 | €6,120 | €3,711 | -€2,409 | -39.4% |
| Furniture and vehicles | 24 | €6,120 | €3,711 | -€2,409 | -39.4% |
| Current assets | 29/58 | €66,192 | €110,336 | +€44,144 | +66.7% |
| Amounts receivable within one year | 40/41 | €7,089 | €10,008 | +€2,919 | +41.2% |
| Other amounts receivable | 41 | €7,089 | €10,008 | +€2,919 | +41.2% |
| Cash at bank and in hand | 54/58 | €27,687 | €43,080 | +€15,393 | +55.6% |
| Deferred charges and accrued income | 490/1 | €31,416 | €57,248 | +€25,832 | +82.2% |
| Total equity and liabilities | 10/49 | €72,312 | €114,047 | +€41,735 | +57.7% |
| Equity | 10/15 | €48,339 | €101,880 | +€53,541 | +110.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,339 | €99,880 | +€53,541 | +115.5% |
| Distributable reserves | 133 | €46,339 | €99,880 | +€53,541 | +115.5% |
| Amounts payable | 17/49 | €23,973 | €12,167 | -€11,806 | -49.2% |
| Amounts payable after more than one year | 17 | €5,775 | €3,675 | -€2,100 | -36.4% |
| Other amounts payable | 178/9 | €5,775 | €3,675 | -€2,100 | -36.4% |
| Amounts payable within one year | 42/48 | €18,198 | €8,492 | -€9,706 | -53.3% |
| Current portion of amounts payable after more than one year | 42 | €2,100 | €2,100 | = | 0.0% |
| Trade debts | 44 | - | €381 | +€381 | |
| Suppliers | 440/4 | - | €381 | +€381 | |
| Taxes, remuneration and social security | 45 | €13,887 | €3,563 | -€10,324 | -74.3% |
| Taxes | 450/3 | €13,887 | €3,563 | -€10,324 | -74.3% |
| Other amounts payable | 47/48 | €2,211 | €2,449 | +€237 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,219 | €3,552 | -€3,667 | -50.8% |
| Other operating charges | 640/8 | €352 | €534 | +€182 | +51.5% |
| Gross operating margin | 9900 | €73,934 | €79,764 | +€5,831 | +7.9% |
| Operating profit (loss) | 9901 | €66,362 | €75,678 | +€9,316 | +14.0% |
| Financial income | 75/76B | €61 | €241 | +€179 | +292.6% |
| Recurring financial income | 75 | €61 | €241 | +€179 | +292.6% |
| Financial charges | 65/66B | €588 | €429 | -€159 | -27.0% |
| Recurring financial charges | 65 | €588 | €429 | -€159 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €65,835 | €75,490 | +€9,654 | +14.7% |
| Income taxes | 67/77 | €19,497 | €21,949 | +€2,452 | +12.6% |
| Profit (loss) for the period | 9904 | €46,339 | €53,541 | +€7,202 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,339 | €53,541 | +€7,202 | +15.5% |
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 29 September 2026 via checked.be.