SDP Medicals: 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.
SDP Medicals
Largest movements
- Receivables within one year +€11,749
up €11,749 (+46.0%), from €25,565 to €37,313
of which Other amounts receivable: +€6,851
- Tangible fixed assets -€6,367
down €6,367 (-76.3%), from €8,340 to €1,972
of which Furniture and vehicles: -€6,337
- Cash +€970
up €970 (+2.5%), from €38,308 to €39,278
mainly Other debts (+€43,529) and Depreciation (+€7,566)
- Other debts +€43,529
new in 2025: €43,529
- Profit (loss) carried forward -€37,835
down €37,835 (-94.0%), from €40,255 to €2,420
- Current portion of long-term debt -€1,482
down €1,482 (-22.9%), from €6,482 to €5,000
- Trade debts +€1,219
up €1,219 (+28.4%), from €4,286 to €5,505
- Accrued charges and deferred income +€955
new in 2025: €955
- Depreciation -€3,366
down €3,366 (-30.8%), from €10,932 to €7,566
- Gross operating margin +€2,814
up €2,814 (+15.2%), from €18,520 to €21,334
- Other operating charges +€1,400
up €1,400 (+43.5%), from €3,215 to €4,615
- Taxes +€826
up €826 (+27.8%), from €2,975 to €3,801
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 | €73,023 | €79,410 | +€6,387 | +8.7% |
| Fixed assets | 21/28 | €8,340 | €1,972 | -€6,367 | -76.3% |
| Tangible fixed assets | 22/27 | €8,340 | €1,972 | -€6,367 | -76.3% |
| Furniture and vehicles | 24 | €8,310 | €1,972 | -€6,337 | -76.3% |
| Other tangible fixed assets | 26 | €30 | - | -€30 | |
| Current assets | 29/58 | €64,683 | €77,437 | +€12,754 | +19.7% |
| Amounts receivable within one year | 40/41 | €25,565 | €37,313 | +€11,749 | +46.0% |
| Trade receivables | 40 | €11,003 | €15,901 | +€4,898 | +44.5% |
| Other amounts receivable | 41 | €14,562 | €21,412 | +€6,851 | +47.0% |
| Cash at bank and in hand | 54/58 | €38,308 | €39,278 | +€970 | +2.5% |
| Deferred charges and accrued income | 490/1 | €811 | €846 | +€36 | +4.4% |
| Total equity and liabilities | 10/49 | €73,023 | €79,410 | +€6,387 | +8.7% |
| Equity | 10/15 | €62,255 | €24,420 | -€37,835 | -60.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,255 | €2,420 | -€37,835 | -94.0% |
| Amounts payable | 17/49 | €10,768 | €54,990 | +€44,222 | +411% |
| Amounts payable within one year | 42/48 | €10,768 | €54,035 | +€43,267 | +402% |
| Current portion of amounts payable after more than one year | 42 | €6,482 | €5,000 | -€1,482 | -22.9% |
| Trade debts | 44 | €4,286 | €5,505 | +€1,219 | +28.4% |
| Suppliers | 440/4 | €4,286 | €5,505 | +€1,219 | +28.4% |
| Other amounts payable | 47/48 | - | €43,529 | +€43,529 | |
| Accrued charges and deferred income | 492/3 | - | €955 | +€955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,932 | €7,566 | -€3,366 | -30.8% |
| Other operating charges | 640/8 | €3,215 | €4,615 | +€1,400 | +43.5% |
| Gross operating margin | 9900 | €18,520 | €21,334 | +€2,814 | +15.2% |
| Operating profit (loss) | 9901 | €4,373 | €9,153 | +€4,780 | +109% |
| Financial income | 75/76B | €811 | €916 | +€105 | +12.9% |
| Recurring financial income | 75 | €811 | €916 | +€105 | +12.9% |
| Financial charges | 65/66B | €787 | €573 | -€213 | -27.1% |
| Recurring financial charges | 65 | €787 | €573 | -€213 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €4,397 | €9,495 | +€5,098 | +116% |
| Income taxes | 67/77 | €2,975 | €3,801 | +€826 | +27.8% |
| Profit (loss) for the period | 9904 | €1,423 | €5,694 | +€4,272 | +300% |
| Profit (loss) for the period to be appropriated | 9905 | €1,423 | €5,694 | +€4,272 | +300% |
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 30 October 2026 via checked.be.