MEDITERA: 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.
MEDITERA
Largest movements
- Cash -€8,036
down €8,036 (-56.8%), from €14,159 to €6,123
mainly Debts after one year (-€12,689) and Investment in fixed assets (net) (-€10,047)
- Receivables within one year +€5,169
up €5,169 (+5.7%), from €90,940 to €96,109
of which Other amounts receivable: +€11,289
- Tangible fixed assets -€5,102
down €5,102 (-11.1%), from €45,816 to €40,714
of which Furniture and vehicles: -€5,720
- Stocks and contracts +€3,198
up €3,198 (+135.7%), from €2,357 to €5,556
- Debts after one year -€12,689
down €12,689 (-22.4%), from €56,553 to €43,865
- Profit (loss) carried forward +€11,165
up €11,165 (+59.3%), from €18,839 to €30,004
- Current portion of long-term debt -€2,449
down €2,449 (-16.2%), from €15,138 to €12,689
- Tax, wage and social debts -€2,271
down €2,271 (-23.8%), from €9,526 to €7,255
of which Remuneration and social security: -€2,313
- Gross operating margin +€24,700
up €24,700 (+19.9%), from €124,172 to €148,872
- Staff costs +€8,378
up €8,378 (+8.3%), from €101,522 to €109,900
- Depreciation -€5,828
down €5,828 (-27.8%), from €20,977 to €15,149
- Other operating charges +€4,591
up €4,591 (+253.5%), from €1,811 to €6,402
- Taxes -€2,686
down €2,686 (-34.8%), from €7,718 to €5,031
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,644 | €148,887 | -€4,756 | -3.1% |
| Fixed assets | 21/28 | €45,816 | €40,714 | -€5,102 | -11.1% |
| Tangible fixed assets | 22/27 | €45,816 | €40,714 | -€5,102 | -11.1% |
| Plant, machinery and equipment | 23 | €15,864 | €12,486 | -€3,378 | -21.3% |
| Furniture and vehicles | 24 | €7,572 | €1,852 | -€5,720 | -75.5% |
| Leasing and similar rights | 25 | €254 | - | -€254 | |
| Other tangible fixed assets | 26 | €22,126 | €26,376 | +€4,250 | +19.2% |
| Current assets | 29/58 | €107,828 | €108,173 | +€345 | +0.3% |
| Stocks and contracts in progress | 3 | €2,357 | €5,556 | +€3,198 | +135.7% |
| Stocks | 30/36 | €2,357 | €5,556 | +€3,198 | +135.7% |
| Amounts receivable within one year | 40/41 | €90,940 | €96,109 | +€5,169 | +5.7% |
| Trade receivables | 40 | €10,672 | €4,552 | -€6,121 | -57.4% |
| Other amounts receivable | 41 | €80,268 | €91,557 | +€11,289 | +14.1% |
| Cash at bank and in hand | 54/58 | €14,159 | €6,123 | -€8,036 | -56.8% |
| Deferred charges and accrued income | 490/1 | €372 | €386 | +€14 | +3.7% |
| Total equity and liabilities | 10/49 | €153,644 | €148,887 | -€4,756 | -3.1% |
| Equity | 10/15 | €38,131 | €49,295 | +€11,165 | +29.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €692 | €692 | = | 0.0% |
| Non-distributable reserves | 130/1 | €692 | €692 | = | 0.0% |
| Reserves not available under the articles | 1311 | €692 | €692 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,839 | €30,004 | +€11,165 | +59.3% |
| Amounts payable | 17/49 | €115,513 | €99,592 | -€15,921 | -13.8% |
| Amounts payable after more than one year | 17 | €56,553 | €43,865 | -€12,689 | -22.4% |
| Financial debts | 170/4 | €56,553 | €43,865 | -€12,689 | -22.4% |
| Amounts payable within one year | 42/48 | €58,960 | €55,727 | -€3,233 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €15,138 | €12,689 | -€2,449 | -16.2% |
| Trade debts | 44 | €34,296 | €35,784 | +€1,488 | +4.3% |
| Suppliers | 440/4 | €34,296 | €35,784 | +€1,488 | +4.3% |
| Taxes, remuneration and social security | 45 | €9,526 | €7,255 | -€2,271 | -23.8% |
| Taxes | 450/3 | €7,213 | €7,255 | +€41 | +0.6% |
| Remuneration and social security | 454/9 | €2,313 | - | -€2,313 | |
| Remuneration, social security and pensions | 62 | €101,522 | €109,900 | +€8,378 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,977 | €15,149 | -€5,828 | -27.8% |
| Other operating charges | 640/8 | €1,811 | €6,402 | +€4,591 | +253.5% |
| Gross operating margin | 9900 | €124,172 | €148,872 | +€24,700 | +19.9% |
| Operating profit (loss) | 9901 | -€138 | €17,421 | +€17,559 | |
| Financial income | 75/76B | €6,139 | €4,763 | -€1,376 | -22.4% |
| Recurring financial income | 75 | €6,139 | €4,763 | -€1,376 | -22.4% |
| Financial charges | 65/66B | €5,630 | €5,988 | +€358 | +6.4% |
| Recurring financial charges | 65 | €5,630 | €5,988 | +€358 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €371 | €16,196 | +€15,826 | +4268.4% |
| Income taxes | 67/77 | €7,718 | €5,031 | -€2,686 | -34.8% |
| Profit (loss) for the period | 9904 | -€7,347 | €11,165 | +€18,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,347 | €11,165 | +€18,512 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.