PMS MEDICAL: what changed
PMS MEDICAL
Largest movements
- Cash +€7,045
up €7,045 (+957%), from €736 to €7,781
mainly Other debts (+€108,436) and Net result for the year (+€8,140)
- Other debts +€108,436
up €108,436 (+64.5%), from €168,237 to €276,672
- Reserves -€106,002
down €106,002 (-56.0%), from €189,176 to €83,174
of which Distributable reserves: -€106,002
- Tax, wage and social debts +€5,180
up €5,180 (+116%), from €4,460 to €9,640
- Current portion of long-term debt -€4,718
down €4,718 (-100%), from €4,718 to €0
- Financial charges +€3,790
up €3,790 (+28.7%), from €13,211 to €17,001
- Taxes -€1,347
down €1,347 (-24.4%), from €5,516 to €4,168
- Gross operating margin -€1,218
down €1,218 (-3.9%), from €30,992 to €29,774
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €430,132 | €434,692 | +€4,560 | +1.1% |
| Fixed assets | 21/28 | €389,002 | €389,002 | = | 0.0% |
| Financial fixed assets | 28 | €389,002 | €389,002 | = | 0.0% |
| Current assets | 29/58 | €41,129 | €45,690 | +€4,560 | +11.1% |
| Amounts receivable within one year | 40/41 | €40,393 | €37,908 | -€2,484 | -6.2% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Other amounts receivable | 41 | €29,503 | €27,018 | -€2,484 | -8.4% |
| Cash at bank and in hand | 54/58 | €736 | €7,781 | +€7,045 | +957% |
| Total equity and liabilities | 10/49 | €430,132 | €434,692 | +€4,560 | +1.1% |
| Equity | 10/15 | €251,176 | €145,174 | -€106,002 | -42.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €189,176 | €83,174 | -€106,002 | -56.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €182,976 | €76,974 | -€106,002 | -57.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €178,956 | €289,518 | +€110,563 | +61.8% |
| Amounts payable within one year | 42/48 | €178,172 | €287,094 | +€108,923 | +61.1% |
| Current portion of amounts payable after more than one year | 42 | €4,718 | €0 | -€4,718 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €756 | €782 | +€25 | +3.3% |
| Suppliers | 440/4 | €756 | €782 | +€25 | +3.3% |
| Taxes, remuneration and social security | 45 | €4,460 | €9,640 | +€5,180 | +116% |
| Taxes | 450/3 | €4,460 | €9,640 | +€5,180 | +116% |
| Other amounts payable | 47/48 | €168,237 | €276,672 | +€108,436 | +64.5% |
| Accrued charges and deferred income | 492/3 | €784 | €2,424 | +€1,640 | +209% |
| Other operating charges | 640/8 | €446 | €465 | +€18 | +4.1% |
| Gross operating margin | 9900 | €30,992 | €29,774 | -€1,218 | -3.9% |
| Operating profit (loss) | 9901 | €30,545 | €29,310 | -€1,236 | -4.0% |
| Financial charges | 65/66B | €13,211 | €17,001 | +€3,790 | +28.7% |
| Recurring financial charges | 65 | €13,211 | €17,001 | +€3,790 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €17,335 | €12,309 | -€5,026 | -29.0% |
| Income taxes | 67/77 | €5,516 | €4,168 | -€1,347 | -24.4% |
| Profit (loss) for the period | 9904 | €11,819 | €8,140 | -€3,679 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,819 | €8,140 | -€3,679 | -31.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.