MEDIUS: 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.
MEDIUS
Largest movements
- Receivables within one year -€119,246
down €119,246 (-88.6%), from €134,616 to €15,370
of which Other amounts receivable: -€113,141
- Deferred charges and accrued income +€104,474
new in 2024: €104,474
- Tangible fixed assets -€12,009
down €12,009 (-7.2%), from €167,153 to €155,144
of which Land and buildings: -€10,032
- Intangible fixed assets -€4,404
down €4,404 (-100.0%), from €4,404 to €0
- Debts after one year +€62,525
up €62,525 (+41.1%), from €152,274 to €214,799
- Tax, wage and social debts -€57,197
down €57,197 (-87.0%), from €65,757 to €8,560
- Profit (loss) carried forward -€34,759
down €34,759 (-308.7%), from -€11,259 to -€46,018
- Other debts +€14,179
new in 2024: €14,179
- Advances received -€6,655
down €6,655 (-100.0%), from €6,655 to €0
- Gross operating margin -€12,218
down €12,218 (-42.1%), from €29,055 to €16,837
- Financial charges +€11,695
up €11,695 (+71.5%), from €16,357 to €28,052
- Financial income -€7,419
down €7,419 (-100.0%), from €7,419 to €0
- Taxes -€3,294
down €3,294 (-76.4%), from €4,312 to €1,017
- Other operating charges -€2,600
down €2,600 (-29.8%), from €8,713 to €6,114
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 | €306,173 | €277,094 | -€29,079 | -9.5% |
| Fixed assets | 21/28 | €171,557 | €155,144 | -€16,413 | -9.6% |
| Intangible fixed assets | 21 | €4,404 | €0 | -€4,404 | -100.0% |
| Tangible fixed assets | 22/27 | €167,153 | €155,144 | -€12,009 | -7.2% |
| Land and buildings | 22 | €163,208 | €153,176 | -€10,032 | -6.1% |
| Plant, machinery and equipment | 23 | €853 | €107 | -€746 | -87.5% |
| Furniture and vehicles | 24 | €3,092 | €1,861 | -€1,231 | -39.8% |
| Current assets | 29/58 | €134,616 | €121,950 | -€12,666 | -9.4% |
| Amounts receivable within one year | 40/41 | €134,616 | €15,370 | -€119,246 | -88.6% |
| Trade receivables | 40 | €21,475 | €15,370 | -€6,105 | -28.4% |
| Other amounts receivable | 41 | €113,141 | €0 | -€113,141 | -100.0% |
| Cash at bank and in hand | 54/58 | - | €2,106 | +€2,106 | |
| Deferred charges and accrued income | 490/1 | - | €104,474 | +€104,474 | |
| Total equity and liabilities | 10/49 | €306,173 | €277,094 | -€29,079 | -9.5% |
| Equity | 10/15 | €39,147 | €4,388 | -€34,759 | -88.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,806 | €31,806 | = | 0.0% |
| Distributable reserves | 133 | €31,806 | €31,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,259 | -€46,018 | -€34,759 | -308.7% |
| Amounts payable | 17/49 | €267,026 | €272,707 | +€5,680 | +2.1% |
| Amounts payable after more than one year | 17 | €152,274 | €214,799 | +€62,525 | +41.1% |
| Financial debts | 170/4 | €152,274 | €214,799 | +€62,525 | +41.1% |
| Amounts payable within one year | 42/48 | €114,753 | €56,922 | -€57,831 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €17,707 | €15,201 | -€2,506 | -14.2% |
| Financial debts | 43 | €8,099 | €2,798 | -€5,301 | -65.4% |
| Credit institutions | 430/8 | €8,099 | €2,798 | -€5,301 | -65.4% |
| Trade debts | 44 | €16,534 | €16,182 | -€352 | -2.1% |
| Suppliers | 440/4 | €16,534 | €16,182 | -€352 | -2.1% |
| Advances received on contracts in progress | 46 | €6,655 | €0 | -€6,655 | -100.0% |
| Taxes, remuneration and social security | 45 | €65,757 | €8,560 | -€57,197 | -87.0% |
| Taxes | 450/3 | €65,757 | €8,560 | -€57,197 | -87.0% |
| Other amounts payable | 47/48 | - | €14,179 | +€14,179 | |
| Accrued charges and deferred income | 492/3 | - | €986 | +€986 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,352 | €16,222 | -€2,130 | -11.6% |
| Other operating charges | 640/8 | €8,713 | €6,114 | -€2,600 | -29.8% |
| Non-recurring operating charges | 66A | - | €191 | +€191 | |
| Gross operating margin | 9900 | €29,055 | €16,837 | -€12,218 | -42.1% |
| Operating profit (loss) | 9901 | €1,989 | -€5,690 | -€7,679 | |
| Financial income | 75/76B | €7,419 | €0 | -€7,419 | -100.0% |
| Recurring financial income | 75 | €7,419 | €0 | -€7,419 | -100.0% |
| Financial charges | 65/66B | €16,357 | €28,052 | +€11,695 | +71.5% |
| Recurring financial charges | 65 | €16,357 | €28,052 | +€11,695 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,948 | -€33,742 | -€26,794 | -385.7% |
| Income taxes | 67/77 | €4,312 | €1,017 | -€3,294 | -76.4% |
| Profit (loss) for the period | 9904 | -€11,259 | -€34,759 | -€23,500 | -208.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,259 | -€34,759 | -€23,500 | -208.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.