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MESODOC: 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.

What changed

MESODOC

BE 0446.137.246
NACE 86.210, General medical practice
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€249
2023 · €15,539-€15,788
Equity
€192,030
2023 · €192,279-€249
Cash
€19,921
2023 · €5,168+€14,753
Balance sheet total
€218,102
2023 · €246,119-€28,017

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€42,501

    down €42,501 (-17.7%), from €240,681 to €198,181

    of which Other amounts receivable: -€41,025

  • Cash +€14,753

    up €14,753 (+285.4%), from €5,168 to €19,921

    mainly Receivables within one year (+€42,501) and Deferred charges and accrued income (+€269)

Equity and liabilities
  • Trade debts -€12,446

    down €12,446 (-56.8%), from €21,917 to €9,471

  • Tax, wage and social debts -€7,672

    down €7,672 (-31.6%), from €24,274 to €16,601

    of which Taxes: -€7,245

  • Short-term financial debts -€7,649

    no longer reported in 2024 (was €7,649)

Income statement
  • Taxes +€10,438

    up €10,438 (+195.0%), from €5,353 to €15,791

  • Gross operating margin -€5,315

    down €5,315 (-20.6%), from €25,739 to €20,424

  • Financial income -€4,726

    down €4,726 (-44.3%), from €10,666 to €5,940

  • Other operating charges -€3,286

    down €3,286 (-28.3%), from €11,629 to €8,343

  • Financial charges -€1,405

    down €1,405 (-36.2%), from €3,883 to €2,479

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €15,539
Gross operating margin -€5,315
Other operating charges +€3,286
Financial income -€4,726
Financial charges +€1,405
Taxes -€10,438
Result 2024 -€249

Cash bridge derived

cash 2023 to 2024

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.

From operations +€22,402
Investment €0
Financing -€7,649
Cash 2023 €5,168
Net result for the year -€249
Receivables within one year +€42,501
Deferred charges and accrued income +€269
Trade debts -€12,446
Tax, wage and social debts -€7,672
Short-term financial debts -€7,649
Cash 2024 €19,921
Every line side by side 34 lines
Line Code 2023 2024 Change %
Total assets 20/58 €246,119 €218,102 -€28,017 -11.4%
Current assets 29/58 €246,119 €218,102 -€28,017 -11.4%
Amounts receivable within one year 40/41 €240,681 €198,181 -€42,501 -17.7%
Trade receivables 40 €12,597 €11,121 -€1,476 -11.7%
Other amounts receivable 41 €228,085 €187,060 -€41,025 -18.0%
Cash at bank and in hand 54/58 €5,168 €19,921 +€14,753 +285.4%
Deferred charges and accrued income 490/1 €269 - -€269
Total equity and liabilities 10/49 €246,119 €218,102 -€28,017 -11.4%
Equity 10/15 €192,279 €192,030 -€249 -0.1%
Contributions 10/11 €6,205 €6,205 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 €184,214 €183,964 -€249 -0.1%
Amounts payable 17/49 €53,840 €26,072 -€27,768 -51.6%
Amounts payable within one year 42/48 €53,840 €26,072 -€27,768 -51.6%
Financial debts 43 €7,649 - -€7,649
Credit institutions 430/8 €7,649 - -€7,649
Trade debts 44 €21,917 €9,471 -€12,446 -56.8%
Suppliers 440/4 €21,917 €9,471 -€12,446 -56.8%
Taxes, remuneration and social security 45 €24,274 €16,601 -€7,672 -31.6%
Taxes 450/3 €23,847 €16,601 -€7,245 -30.4%
Remuneration and social security 454/9 €427 - -€427
Other operating charges 640/8 €11,629 €8,343 -€3,286 -28.3%
Gross operating margin 9900 €25,739 €20,424 -€5,315 -20.6%
Operating profit (loss) 9901 €14,109 €12,081 -€2,029 -14.4%
Financial income 75/76B €10,666 €5,940 -€4,726 -44.3%
Recurring financial income 75 €10,666 €5,940 -€4,726 -44.3%
Financial charges 65/66B €3,883 €2,479 -€1,405 -36.2%
Recurring financial charges 65 €3,883 €2,479 -€1,405 -36.2%
Profit (loss) for the period before taxes 9903 €20,892 €15,542 -€5,350 -25.6%
Income taxes 67/77 €5,353 €15,791 +€10,438 +195.0%
Profit (loss) for the period 9904 €15,539 -€249 -€15,788
Profit (loss) for the period to be appropriated 9905 €15,539 -€249 -€15,788

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 28 September 2026 via checked.be.