2B CLINIC: 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.
2B CLINIC
Largest movements
- Receivables within one year +€13,027
up €13,027 (+27.2%), from €47,884 to €60,910
of which Trade receivables: +€12,309
- Tangible fixed assets +€8,798
up €8,798 (+126%), from €6,985 to €15,783
of which Furniture and vehicles: +€9,343
- Cash -€3,532
down €3,532 (-40.8%), from €8,657 to €5,125
mainly Net result for the year (-€45,068) and Receivables within one year (-€13,027)
- Trade debts +€52,937
up €52,937 (+25.5%), from €207,773 to €260,710
- Profit (loss) carried forward -€45,068
down €45,068 (-21.3%), from -€211,320 to -€256,388
- Accrued charges and deferred income +€6,000
up €6,000 (+200%), from €3,000 to €9,000
- Tax, wage and social debts +€3,754
up €3,754 (+330%), from €1,139 to €4,893
of which Remuneration and social security: +€3,692
- Staff costs +€22,626
up €22,626 (+168%), from €13,478 to €36,104
- Gross operating margin -€16,482
down €16,482 (-74.2%), from €22,217 to €5,735
- Other operating charges +€11,280
up €11,280 (+972%), from €1,161 to €12,441
- Depreciation +€1,002
up €1,002 (+176%), from €570 to €1,571
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 | €66,471 | €84,093 | +€17,622 | +26.5% |
| Fixed assets | 21/28 | €7,701 | €16,500 | +€8,798 | +114% |
| Tangible fixed assets | 22/27 | €6,985 | €15,783 | +€8,798 | +126% |
| Plant, machinery and equipment | 23 | €5,378 | €4,833 | -€545 | -10.1% |
| Furniture and vehicles | 24 | €1,607 | €10,949 | +€9,343 | +582% |
| Financial fixed assets | 28 | €717 | €717 | = | 0.0% |
| Current assets | 29/58 | €58,769 | €67,593 | +€8,824 | +15.0% |
| Amounts receivable within one year | 40/41 | €47,884 | €60,910 | +€13,027 | +27.2% |
| Trade receivables | 40 | €47,818 | €60,127 | +€12,309 | +25.7% |
| Other amounts receivable | 41 | €66 | €783 | +€718 | +1,095% |
| Cash at bank and in hand | 54/58 | €8,657 | €5,125 | -€3,532 | -40.8% |
| Deferred charges and accrued income | 490/1 | €2,228 | €1,558 | -€670 | -30.1% |
| Total equity and liabilities | 10/49 | €66,471 | €84,093 | +€17,622 | +26.5% |
| Equity | 10/15 | -€192,906 | -€237,974 | -€45,068 | -23.4% |
| Contributions | 10/11 | €18,400 | €18,400 | = | 0.0% |
| Reserves | 13 | €14 | €14 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14 | €14 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14 | €14 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211,320 | -€256,388 | -€45,068 | -21.3% |
| Amounts payable | 17/49 | €259,377 | €322,067 | +€62,691 | +24.2% |
| Amounts payable within one year | 42/48 | €256,377 | €313,067 | +€56,691 | +22.1% |
| Trade debts | 44 | €207,773 | €260,710 | +€52,937 | +25.5% |
| Suppliers | 440/4 | €207,773 | €260,710 | +€52,937 | +25.5% |
| Taxes, remuneration and social security | 45 | €1,139 | €4,893 | +€3,754 | +330% |
| Taxes | 450/3 | €138 | €200 | +€62 | +44.9% |
| Remuneration and social security | 454/9 | €1,001 | €4,693 | +€3,692 | +369% |
| Other amounts payable | 47/48 | €47,465 | €47,465 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | €9,000 | +€6,000 | +200% |
| Remuneration, social security and pensions | 62 | €13,478 | €36,104 | +€22,626 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €570 | €1,571 | +€1,002 | +176% |
| Other operating charges | 640/8 | €1,161 | €12,441 | +€11,280 | +972% |
| Gross operating margin | 9900 | €22,217 | €5,735 | -€16,482 | -74.2% |
| Operating profit (loss) | 9901 | €7,008 | -€44,381 | -€51,389 | |
| Financial income | 75/76B | €15 | €60 | +€46 | +316% |
| Recurring financial income | 75 | €15 | €60 | +€46 | +316% |
| Financial charges | 65/66B | €761 | €748 | -€13 | -1.7% |
| Recurring financial charges | 65 | €761 | €748 | -€13 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €6,262 | -€45,068 | -€51,331 | |
| Profit (loss) for the period | 9904 | €6,262 | -€45,068 | -€51,331 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,262 | -€45,068 | -€51,331 |
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 16 October 2026 via checked.be.