MEDPOINT: 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.
MEDPOINT
Largest movements
- Cash -€315,903
down €315,903 (-78.6%), from €402,138 to €86,234
mainly Investment in fixed assets (net) (-€549,026) and Receivables within one year (-€1,834)
- Financial fixed assets +€290,350
up €290,350 (+55.5%), from €522,759 to €813,109
- Tangible fixed assets +€221,666
up €221,666 (+2,940%), from €7,539 to €229,205
of which Land and buildings: +€219,702
- Intangible fixed assets +€23,015
up €23,015 (+155%), from €14,838 to €37,853
- Debts after one year +€150,000
new in 2024: €150,000
- Other debts +€43,688
up €43,688 (+529%), from €8,252 to €51,939
- Tax, wage and social debts +€15,031
up €15,031 (+159%), from €9,468 to €24,499
of which Remuneration and social security: +€9,704
- Gross operating margin +€140,279
up €140,279 (+818%), from €17,150 to €157,429
- Staff costs +€94,482
up €94,482 (+227%), from €41,678 to €136,160
- Depreciation +€4,845
up €4,845 (+35.5%), from €13,651 to €18,496
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.
Derived cash bridge
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 | €1,076,101 | €1,291,648 | +€215,547 | +20.0% |
| Formation expenses | 20 | €17,290 | €12,791 | -€4,500 | -26.0% |
| Fixed assets | 21/28 | €545,136 | €1,080,166 | +€535,030 | +98.1% |
| Intangible fixed assets | 21 | €14,838 | €37,853 | +€23,015 | +155% |
| Tangible fixed assets | 22/27 | €7,539 | €229,205 | +€221,666 | +2,940% |
| Land and buildings | 22 | - | €219,702 | +€219,702 | |
| Plant, machinery and equipment | 23 | - | €1,822 | +€1,822 | |
| Furniture and vehicles | 24 | €7,539 | €7,681 | +€142 | +1.9% |
| Financial fixed assets | 28 | €522,759 | €813,109 | +€290,350 | +55.5% |
| Current assets | 29/58 | €513,675 | €198,691 | -€314,984 | -61.3% |
| Amounts receivable within one year | 40/41 | €106,612 | €108,446 | +€1,834 | +1.7% |
| Trade receivables | 40 | €38,501 | €86,378 | +€47,877 | +124% |
| Other amounts receivable | 41 | €68,111 | €22,068 | -€46,043 | -67.6% |
| Cash at bank and in hand | 54/58 | €402,138 | €86,234 | -€315,903 | -78.6% |
| Deferred charges and accrued income | 490/1 | €4,925 | €4,011 | -€914 | -18.6% |
| Total equity and liabilities | 10/49 | €1,076,101 | €1,291,648 | +€215,547 | +20.0% |
| Equity | 10/15 | €1,031,583 | €1,032,691 | +€1,108 | +0.1% |
| Contributions | 10/11 | €1,131,600 | €1,131,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,017 | -€98,909 | +€1,108 | +1.1% |
| Amounts payable | 17/49 | €44,518 | €258,957 | +€214,439 | +482% |
| Amounts payable after more than one year | 17 | - | €150,000 | +€150,000 | |
| Financial debts | 170/4 | - | €150,000 | +€150,000 | |
| Amounts payable within one year | 42/48 | €44,518 | €107,957 | +€63,439 | +142% |
| Trade debts | 44 | €26,799 | €31,518 | +€4,720 | +17.6% |
| Suppliers | 440/4 | €26,799 | €31,518 | +€4,720 | +17.6% |
| Taxes, remuneration and social security | 45 | €9,468 | €24,499 | +€15,031 | +159% |
| Taxes | 450/3 | €93 | €5,420 | +€5,327 | +5,754% |
| Remuneration and social security | 454/9 | €9,375 | €19,079 | +€9,704 | +104% |
| Other amounts payable | 47/48 | €8,252 | €51,939 | +€43,688 | +529% |
| Accrued charges and deferred income | 492/3 | €0 | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €41,678 | €136,160 | +€94,482 | +227% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,651 | €18,496 | +€4,845 | +35.5% |
| Other operating charges | 640/8 | €855 | €450 | -€405 | -47.4% |
| Gross operating margin | 9900 | €17,150 | €157,429 | +€140,279 | +818% |
| Operating profit (loss) | 9901 | -€39,034 | €2,323 | +€41,358 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €250 | €1,228 | +€978 | +391% |
| Recurring financial charges | 65 | €250 | €1,228 | +€978 | +391% |
| Profit (loss) for the period before taxes | 9903 | -€39,284 | €1,108 | +€40,392 | |
| Income taxes | 67/77 | -€86 | €0 | +€86 | |
| Profit (loss) for the period | 9904 | -€39,198 | €1,108 | +€40,306 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,198 | €1,108 | +€40,306 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.