MEDYANS: 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.
MEDYANS
Largest movements
- Cash +€72,184
up €72,184 (+63.8%), from €113,181 to €185,365
mainly Net result for the year (+€85,724) and Other debts (+€64,343)
- Intangible fixed assets -€23,000
down €23,000 (-16.7%), from €138,000 to €115,000
- Receivables within one year -€11,127
down €11,127 (-42.8%), from €26,022 to €14,895
of which Trade receivables: -€11,786
- Other debts +€64,343
up €64,343 (+3306.3%), from €1,946 to €66,289
- Reserves -€17,676
down €17,676 (-6.9%), from €256,176 to €238,500
- Tax, wage and social debts -€13,432
down €13,432 (-75.6%), from €17,758 to €4,326
- Taxes +€8,015
up €8,015 (+30.4%), from €26,326 to €34,341
- Depreciation +€1,710
up €1,710 (+4.9%), from €34,644 to €36,354
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 | €315,454 | €352,090 | +€36,636 | +11.6% |
| Fixed assets | 21/28 | €175,644 | €149,459 | -€26,185 | -14.9% |
| Intangible fixed assets | 21 | €138,000 | €115,000 | -€23,000 | -16.7% |
| Tangible fixed assets | 22/27 | €37,644 | €34,459 | -€3,185 | -8.5% |
| Furniture and vehicles | 24 | €37,644 | €34,459 | -€3,185 | -8.5% |
| Current assets | 29/58 | €139,810 | €202,631 | +€62,821 | +44.9% |
| Amounts receivable within one year | 40/41 | €26,022 | €14,895 | -€11,127 | -42.8% |
| Trade receivables | 40 | €26,022 | €14,236 | -€11,786 | -45.3% |
| Other amounts receivable | 41 | - | €659 | +€659 | |
| Cash at bank and in hand | 54/58 | €113,181 | €185,365 | +€72,184 | +63.8% |
| Deferred charges and accrued income | 490/1 | €608 | €2,372 | +€1,764 | +290.1% |
| Total equity and liabilities | 10/49 | €315,454 | €352,090 | +€36,636 | +11.6% |
| Equity | 10/15 | €294,215 | €277,263 | -€16,952 | -5.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €256,176 | €238,500 | -€17,676 | -6.9% |
| Distributable reserves | 133 | €256,176 | €238,500 | -€17,676 | -6.9% |
| Profit (loss) carried forward | 14 | €33,039 | €33,763 | +€724 | +2.2% |
| Amounts payable | 17/49 | €21,239 | €74,828 | +€53,588 | +252.3% |
| Amounts payable within one year | 42/48 | €21,239 | €74,828 | +€53,588 | +252.3% |
| Trade debts | 44 | €1,536 | €4,213 | +€2,677 | +174.3% |
| Suppliers | 440/4 | €1,536 | €4,213 | +€2,677 | +174.3% |
| Taxes, remuneration and social security | 45 | €17,758 | €4,326 | -€13,432 | -75.6% |
| Taxes | 450/3 | €17,758 | €4,326 | -€13,432 | -75.6% |
| Other amounts payable | 47/48 | €1,946 | €66,289 | +€64,343 | +3306.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,644 | €36,354 | +€1,710 | +4.9% |
| Other operating charges | 640/8 | €670 | €872 | +€202 | +30.2% |
| Gross operating margin | 9900 | €158,567 | €157,433 | -€1,134 | -0.7% |
| Operating profit (loss) | 9901 | €123,252 | €120,206 | -€3,046 | -2.5% |
| Financial income | 75/76B | €1,183 | €1 | -€1,182 | -99.9% |
| Recurring financial income | 75 | €1,183 | €1 | -€1,182 | -99.9% |
| Financial charges | 65/66B | €141 | €142 | +€1 | +1.0% |
| Recurring financial charges | 65 | €141 | €142 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €124,295 | €120,065 | -€4,230 | -3.4% |
| Income taxes | 67/77 | €26,326 | €34,341 | +€8,015 | +30.4% |
| Profit (loss) for the period | 9904 | €97,969 | €85,724 | -€12,245 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €97,969 | €85,724 | -€12,245 | -12.5% |
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 11 October 2026 via checked.be.