4A CLINICS: 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.
4A CLINICS
Largest movements
- Cash +€79,439
up €79,439 (+86.5%), from €91,804 to €171,243
mainly Net result for the year (+€93,771) and Depreciation (+€2,376)
- Tangible fixed assets +€9,427
up €9,427 (+929%), from €1,015 to €10,442
of which Plant, machinery and equipment: +€9,889
- Receivables within one year +€5,160
up €5,160 (+35.8%), from €14,422 to €19,582
of which Trade receivables: +€4,419
- Reserves +€93,771
up €93,771 (+142%), from €65,887 to €159,658
- Gross operating margin +€57,038
up €57,038 (+79.4%), from €71,808 to €128,846
- Taxes +€14,517
up €14,517 (+120%), from €12,053 to €26,570
- Depreciation +€1,991
up €1,991 (+517%), from €385 to €2,376
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 | €107,322 | €202,525 | +€95,203 | +88.7% |
| Fixed assets | 21/28 | €1,015 | €10,442 | +€9,427 | +929% |
| Tangible fixed assets | 22/27 | €1,015 | €10,442 | +€9,427 | +929% |
| Plant, machinery and equipment | 23 | - | €9,889 | +€9,889 | |
| Furniture and vehicles | 24 | €1,015 | €553 | -€462 | -45.5% |
| Current assets | 29/58 | €106,307 | €192,083 | +€85,776 | +80.7% |
| Amounts receivable within one year | 40/41 | €14,422 | €19,582 | +€5,160 | +35.8% |
| Trade receivables | 40 | €14,422 | €18,840 | +€4,419 | +30.6% |
| Other amounts receivable | 41 | - | €742 | +€742 | |
| Cash at bank and in hand | 54/58 | €91,804 | €171,243 | +€79,439 | +86.5% |
| Deferred charges and accrued income | 490/1 | €82 | €1,259 | +€1,177 | +1,438% |
| Total equity and liabilities | 10/49 | €107,322 | €202,525 | +€95,203 | +88.7% |
| Equity | 10/15 | €65,887 | €161,658 | +€95,771 | +145% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €65,887 | €159,658 | +€93,771 | +142% |
| Distributable reserves | 133 | €65,887 | €159,658 | +€93,771 | +142% |
| Amounts payable | 17/49 | €41,435 | €40,867 | -€568 | -1.4% |
| Amounts payable within one year | 42/48 | €41,435 | €40,867 | -€568 | -1.4% |
| Trade debts | 44 | €640 | - | -€640 | |
| Suppliers | 440/4 | €640 | - | -€640 | |
| Taxes, remuneration and social security | 45 | €13,212 | €11,542 | -€1,671 | -12.6% |
| Taxes | 450/3 | €13,212 | €11,542 | -€1,671 | -12.6% |
| Other amounts payable | 47/48 | €27,583 | €29,326 | +€1,743 | +6.3% |
| Remuneration, social security and pensions | 62 | €5,283 | €5,587 | +€304 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €2,376 | +€1,991 | +517% |
| Other operating charges | 640/8 | €369 | €301 | -€68 | -18.5% |
| Non-recurring operating charges | 66A | €4,866 | €232 | -€4,634 | -95.2% |
| Gross operating margin | 9900 | €71,808 | €128,846 | +€57,038 | +79.4% |
| Operating profit (loss) | 9901 | €60,905 | €120,350 | +€59,445 | +97.6% |
| Financial income | 75/76B | €0 | €94 | +€94 | +942,100% |
| Recurring financial income | 75 | €0 | €94 | +€94 | +942,100% |
| Financial charges | 65/66B | €103 | €104 | +€0 | +0.4% |
| Recurring financial charges | 65 | €103 | €104 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €60,802 | €120,341 | +€59,538 | +97.9% |
| Income taxes | 67/77 | €12,053 | €26,570 | +€14,517 | +120% |
| Profit (loss) for the period | 9904 | €48,750 | €93,771 | +€45,021 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,750 | €93,771 | +€45,021 | +92.4% |
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 17 October 2026 via checked.be.