MM PARAMEDICAL: 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.
MM PARAMEDICAL
Largest movements
- Cash +€39,964
up €39,964 (+136%), from €29,428 to €69,392
mainly Net result for the year (+€45,758) and Tax, wage and social debts (+€16,984)
- Tangible fixed assets +€2,214
up €2,214 (+46.3%), from €4,779 to €6,992
of which Plant, machinery and equipment: +€2,243
- Reserves +€30,139
up €30,139 (+79.6%), from €37,886 to €68,024
- Tax, wage and social debts +€16,984
up €16,984 (+6,796%), from €250 to €17,233
- Other debts -€5,364
no longer reported in 2025 (was €5,364)
- Gross operating margin +€9,645
up €9,645 (+17.2%), from €55,949 to €65,594
- Taxes +€2,042
up €2,042 (+19.4%), from €10,505 to €12,548
- Financial charges +€1,512
up €1,512 (+75.3%), from €2,008 to €3,520
of which Non-recurring financial charges: +€1,240
- Depreciation -€689
down €689 (-20.0%), from €3,450 to €2,761
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.
Derived cash bridge
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 | €47,007 | €88,506 | +€41,498 | +88.3% |
| Fixed assets | 21/28 | €4,779 | €6,992 | +€2,214 | +46.3% |
| Tangible fixed assets | 22/27 | €4,779 | €6,992 | +€2,214 | +46.3% |
| Plant, machinery and equipment | 23 | - | €2,243 | +€2,243 | |
| Furniture and vehicles | 24 | €4,779 | €4,749 | -€30 | -0.6% |
| Current assets | 29/58 | €42,229 | €81,513 | +€39,285 | +93.0% |
| Amounts receivable within one year | 40/41 | €12,786 | €11,995 | -€791 | -6.2% |
| Trade receivables | 40 | €791 | - | -€791 | |
| Other amounts receivable | 41 | €11,995 | €11,995 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,428 | €69,392 | +€39,964 | +136% |
| Deferred charges and accrued income | 490/1 | €15 | €127 | +€112 | +745% |
| Total equity and liabilities | 10/49 | €47,007 | €88,506 | +€41,498 | +88.3% |
| Equity | 10/15 | €40,886 | €71,024 | +€30,139 | +73.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,886 | €68,024 | +€30,139 | +79.6% |
| Distributable reserves | 133 | €37,886 | €68,024 | +€30,139 | +79.6% |
| Amounts payable | 17/49 | €6,121 | €17,481 | +€11,360 | +186% |
| Amounts payable within one year | 42/48 | €6,121 | €17,481 | +€11,360 | +186% |
| Trade debts | 44 | €507 | €248 | -€260 | -51.1% |
| Suppliers | 440/4 | €507 | €248 | -€260 | -51.1% |
| Taxes, remuneration and social security | 45 | €250 | €17,233 | +€16,984 | +6,796% |
| Taxes | 450/3 | €250 | €17,233 | +€16,984 | +6,796% |
| Other amounts payable | 47/48 | €5,364 | - | -€5,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,450 | €2,761 | -€689 | -20.0% |
| Other operating charges | 640/8 | €1,268 | €1,009 | -€259 | -20.4% |
| Gross operating margin | 9900 | €55,949 | €65,594 | +€9,645 | +17.2% |
| Operating profit (loss) | 9901 | €51,232 | €61,825 | +€10,593 | +20.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +4,300% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +4,300% |
| Financial charges | 65/66B | €2,008 | €3,520 | +€1,512 | +75.3% |
| Recurring financial charges | 65 | €2,008 | €2,280 | +€272 | +13.5% |
| Non-recurring financial charges | 66B | - | €1,240 | +€1,240 | |
| Profit (loss) for the period before taxes | 9903 | €49,224 | €58,306 | +€9,082 | +18.5% |
| Income taxes | 67/77 | €10,505 | €12,548 | +€2,042 | +19.4% |
| Profit (loss) for the period | 9904 | €38,719 | €45,758 | +€7,040 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,719 | €45,758 | +€7,040 | +18.2% |
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 19 October 2026 via checked.be.