aclinic: 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.
aclinic
Largest movements
- Receivables within one year -€233,294
down €233,294 (-51.3%), from €454,482 to €221,188
of which Other amounts receivable: -€118,531
- Cash +€221,617
up €221,617 (+186%), from €119,124 to €340,741
mainly Debts after one year (+€826,240) and Net result for the year (+€324,489)
- Tangible fixed assets +€133,477
up €133,477 (+3.3%), from €4.1m to €4.2m
of which Leasing and similar rights: +€994,812
- Debts after one year +€826,240
up €826,240 (+32.4%), from €2.6m to €3.4m
- Trade debts -€556,830
down €556,830 (-78.6%), from €708,825 to €151,995
- Current portion of long-term debt -€545,105
down €545,105 (-72.5%), from €751,961 to €206,855
- Profit (loss) carried forward +€324,489
up €324,489 (+97.4%), from €333,141 to €657,630
- Tax, wage and social debts +€75,755
up €75,755 (+1,264%), from €5,993 to €81,748
- Gross operating margin -€1.4m
down €1.4m (-38.6%), from €3.7m to €2.3m
- Depreciation +€194,267
up €194,267 (+397%), from €48,975 to €243,242
- Taxes +€73,470
up €73,470 (+16,872%), from €435 to €73,906
- Staff costs +€52,600
up €52,600 (+26.7%), from €196,942 to €249,542
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 | €4,698,412 | €4,857,424 | +€159,012 | +3.4% |
| Fixed assets | 21/28 | €4,075,212 | €4,208,689 | +€133,477 | +3.3% |
| Tangible fixed assets | 22/27 | €4,075,212 | €4,208,689 | +€133,477 | +3.3% |
| Land and buildings | 22 | €979,647 | €129,231 | -€850,416 | -86.8% |
| Plant, machinery and equipment | 23 | €43,149 | €49,599 | +€6,450 | +14.9% |
| Furniture and vehicles | 24 | €21,237 | €3,868 | -€17,369 | -81.8% |
| Leasing and similar rights | 25 | €3,031,179 | €4,025,991 | +€994,812 | +32.8% |
| Current assets | 29/58 | €623,200 | €648,735 | +€25,535 | +4.1% |
| Stocks and contracts in progress | 3 | €575 | €985 | +€410 | +71.3% |
| Stocks | 30/36 | €575 | €985 | +€410 | +71.3% |
| Amounts receivable within one year | 40/41 | €454,482 | €221,188 | -€233,294 | -51.3% |
| Trade receivables | 40 | €335,926 | €221,164 | -€114,763 | -34.2% |
| Other amounts receivable | 41 | €118,555 | €24 | -€118,531 | -100.0% |
| Cash at bank and in hand | 54/58 | €119,124 | €340,741 | +€221,617 | +186% |
| Deferred charges and accrued income | 490/1 | €49,019 | €85,821 | +€36,802 | +75.1% |
| Total equity and liabilities | 10/49 | €4,698,412 | €4,857,424 | +€159,012 | +3.4% |
| Equity | 10/15 | €334,241 | €658,730 | +€324,489 | +97.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333,141 | €657,630 | +€324,489 | +97.4% |
| Amounts payable | 17/49 | €4,364,170 | €4,198,694 | -€165,476 | -3.8% |
| Amounts payable after more than one year | 17 | €2,553,102 | €3,379,341 | +€826,240 | +32.4% |
| Financial debts | 170/4 | €2,553,102 | €3,379,341 | +€826,240 | +32.4% |
| Amounts payable within one year | 42/48 | €1,811,069 | €819,353 | -€991,716 | -54.8% |
| Current portion of amounts payable after more than one year | 42 | €751,961 | €206,855 | -€545,105 | -72.5% |
| Trade debts | 44 | €708,825 | €151,995 | -€556,830 | -78.6% |
| Suppliers | 440/4 | €708,825 | €151,995 | -€556,830 | -78.6% |
| Taxes, remuneration and social security | 45 | €5,993 | €81,748 | +€75,755 | +1,264% |
| Taxes | 450/3 | €5,993 | €81,748 | +€75,755 | +1,264% |
| Other amounts payable | 47/48 | €344,290 | €378,755 | +€34,465 | +10.0% |
| Non-recurring operating income | 76A | €3,096,050 | €1,268,488 | -€1.8m | -59.0% |
| Remuneration, social security and pensions | 62 | €196,942 | €249,542 | +€52,600 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,975 | €243,242 | +€194,267 | +397% |
| Other operating charges | 640/8 | €301 | - | -€301 | |
| Non-recurring operating charges | 66A | €3,067,409 | €1,224,979 | -€1.8m | -60.1% |
| Gross operating margin | 9900 | €3,689,256 | €2,266,389 | -€1.4m | -38.6% |
| Operating profit (loss) | 9901 | €375,629 | €548,626 | +€172,997 | +46.1% |
| Financial income | 75/76B | €0 | €78 | +€78 | +77,790% |
| Recurring financial income | 75 | €0 | €78 | +€78 | +77,790% |
| Financial charges | 65/66B | €129,683 | €150,310 | +€20,627 | +15.9% |
| Recurring financial charges | 65 | €129,683 | €150,310 | +€20,627 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €245,946 | €398,395 | +€152,448 | +62.0% |
| Income taxes | 67/77 | €435 | €73,906 | +€73,470 | +16,872% |
| Profit (loss) for the period | 9904 | €245,511 | €324,489 | +€78,978 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €245,511 | €324,489 | +€78,978 | +32.2% |
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.