SC MED: 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.
SC MED
Largest movements
- Cash +€81,296
up €81,296 (+203.3%), from €39,982 to €121,278
mainly Net result for the year (+€79,288) and Trade debts (+€3,297)
- Receivables within one year +€2,082
up €2,082 (+13.2%), from €15,745 to €17,827
of which Other amounts receivable: +€1,411
- Profit (loss) carried forward +€78,455
up €78,455 (+147.2%), from €53,288 to €131,743
- Trade debts +€3,297
new in 2025: €3,297
- Accrued charges and deferred income +€1,884
new in 2025: €1,884
- Gross operating margin +€32,571
up €32,571 (+47.2%), from €69,069 to €101,640
- Taxes +€6,430
up €6,430 (+45.4%), from €14,160 to €20,589
- Other operating charges +€1,282
up €1,282 (+2564.5%), from €50 to €1,332
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 | €58,647 | €142,085 | +€83,438 | +142.3% |
| Fixed assets | 21/28 | €1,881 | €1,921 | +€40 | +2.1% |
| Tangible fixed assets | 22/27 | €1,881 | €1,921 | +€40 | +2.1% |
| Plant, machinery and equipment | 23 | €1,881 | €1,921 | +€40 | +2.1% |
| Current assets | 29/58 | €56,766 | €140,164 | +€83,398 | +146.9% |
| Amounts receivable within one year | 40/41 | €15,745 | €17,827 | +€2,082 | +13.2% |
| Trade receivables | 40 | €15,745 | €16,417 | +€671 | +4.3% |
| Other amounts receivable | 41 | - | €1,411 | +€1,411 | |
| Cash at bank and in hand | 54/58 | €39,982 | €121,278 | +€81,296 | +203.3% |
| Deferred charges and accrued income | 490/1 | €1,039 | €1,059 | +€20 | +1.9% |
| Total equity and liabilities | 10/49 | €58,647 | €142,085 | +€83,438 | +142.3% |
| Equity | 10/15 | €54,288 | €132,743 | +€78,455 | +144.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,288 | €131,743 | +€78,455 | +147.2% |
| Amounts payable | 17/49 | €4,359 | €9,341 | +€4,983 | +114.3% |
| Amounts payable within one year | 42/48 | €4,359 | €7,457 | +€3,098 | +71.1% |
| Trade debts | 44 | - | €3,297 | +€3,297 | |
| Suppliers | 440/4 | - | €3,297 | +€3,297 | |
| Taxes, remuneration and social security | 45 | €160 | €160 | = | 0.0% |
| Taxes | 450/3 | €160 | €160 | = | 0.0% |
| Other amounts payable | 47/48 | €4,199 | €4,000 | -€199 | -4.7% |
| Accrued charges and deferred income | 492/3 | - | €1,884 | +€1,884 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €714 | €355 | -€359 | -50.3% |
| Other operating charges | 640/8 | €50 | €1,332 | +€1,282 | +2564.5% |
| Gross operating margin | 9900 | €69,069 | €101,640 | +€32,571 | +47.2% |
| Operating profit (loss) | 9901 | €68,305 | €99,953 | +€31,647 | +46.3% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €62 | €75 | +€13 | +21.1% |
| Recurring financial charges | 65 | €62 | €75 | +€13 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €68,248 | €99,877 | +€31,629 | +46.3% |
| Income taxes | 67/77 | €14,160 | €20,589 | +€6,430 | +45.4% |
| Profit (loss) for the period | 9904 | €54,088 | €79,288 | +€25,200 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,088 | €79,288 | +€25,200 | +46.6% |
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 12 October 2026 via checked.be.