b.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.
b.clinic
Largest movements
- Cash -€40,299
down €40,299 (-72.0%), from €55,983 to €15,684
mainly Net result for the year (-€41,628) and Trade debts (-€9,762)
- Receivables within one year +€5,124
up €5,124 (+5.1%), from €99,510 to €104,634
of which Other amounts receivable: +€11,727
- Profit (loss) carried forward -€41,628
down €41,628 (-7.9%), from -€528,155 to -€569,783
- Debts after one year +€18,000
up €18,000 (+2.8%), from €636,000 to €654,000
- Trade debts -€9,762
down €9,762 (-59.9%), from €16,293 to €6,531
- Tax, wage and social debts -€1,828
down €1,828 (-19.5%), from €9,379 to €7,551
- Gross operating margin -€50,205
down €50,205 (-42.7%), from €117,627 to €67,422
- Staff costs +€3,811
up €3,811 (+4.4%), from €85,765 to €89,575
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 | €155,493 | €120,317 | -€35,175 | -22.6% |
| Current assets | 29/58 | €155,493 | €120,317 | -€35,175 | -22.6% |
| Amounts receivable within one year | 40/41 | €99,510 | €104,634 | +€5,124 | +5.1% |
| Trade receivables | 40 | €82,711 | €76,108 | -€6,603 | -8.0% |
| Other amounts receivable | 41 | €16,799 | €28,525 | +€11,727 | +69.8% |
| Cash at bank and in hand | 54/58 | €55,983 | €15,684 | -€40,299 | -72.0% |
| Total equity and liabilities | 10/49 | €155,493 | €120,317 | -€35,175 | -22.6% |
| Equity | 10/15 | -€509,555 | -€551,183 | -€41,628 | -8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€528,155 | -€569,783 | -€41,628 | -7.9% |
| Amounts payable | 17/49 | €665,048 | €671,500 | +€6,452 | +1.0% |
| Amounts payable after more than one year | 17 | €636,000 | €654,000 | +€18,000 | +2.8% |
| Other amounts payable | 178/9 | €636,000 | €654,000 | +€18,000 | +2.8% |
| Amounts payable within one year | 42/48 | €26,126 | €14,536 | -€11,590 | -44.4% |
| Trade debts | 44 | €16,293 | €6,531 | -€9,762 | -59.9% |
| Suppliers | 440/4 | €16,293 | €6,531 | -€9,762 | -59.9% |
| Taxes, remuneration and social security | 45 | €9,379 | €7,551 | -€1,828 | -19.5% |
| Remuneration and social security | 454/9 | €9,379 | €7,551 | -€1,828 | -19.5% |
| Other amounts payable | 47/48 | €454 | €454 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,922 | €2,965 | +€42 | +1.4% |
| Remuneration, social security and pensions | 62 | €85,765 | €89,575 | +€3,811 | +4.4% |
| Other operating charges | 640/8 | €674 | €693 | +€19 | +2.8% |
| Gross operating margin | 9900 | €117,627 | €67,422 | -€50,205 | -42.7% |
| Operating profit (loss) | 9901 | €31,188 | -€22,846 | -€54,035 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €19,242 | €18,781 | -€461 | -2.4% |
| Recurring financial charges | 65 | €19,242 | €18,781 | -€461 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €11,954 | -€41,628 | -€53,582 | |
| Profit (loss) for the period | 9904 | €11,954 | -€41,628 | -€53,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,954 | -€41,628 | -€53,582 |
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 28 October 2026 via checked.be.