B&S 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&S CLINIC
Largest movements
- Receivables within one year -€20,302
down €20,302 (-99.8%), from €20,350 to €48
of which Trade receivables: -€20,350
- Tangible fixed assets +€6,779
up €6,779 (+181%), from €3,743 to €10,522
of which Furniture and vehicles: +€7,440
- Cash +€2,431
up €2,431 (+30.4%), from €7,991 to €10,422
mainly Receivables within one year (+€20,302) and Other debts (+€11,086)
- Financial fixed assets +€400
up €400 (+12.7%), from €3,159 to €3,559
- Trade debts -€19,679
down €19,679 (-86.0%), from €22,891 to €3,211
- Other debts +€11,086
up €11,086 (+220%), from €5,031 to €16,117
- Tax, wage and social debts -€6,279
down €6,279 (-33.7%), from €18,645 to €12,366
of which Remuneration and social security: -€4,428
- Debts after one year +€5,028
new in 2025: €5,028
- Profit (loss) carried forward -€3,406
down €3,406 (-20.9%), from -€16,323 to -€19,728
- Gross operating margin +€11,137
up €11,137 (+37.1%), from €30,011 to €41,148
- Financial charges -€1,164
down €1,164 (-71.9%), from €1,620 to €456
- Staff costs -€510
down €510 (-1.2%), from €43,387 to €42,877
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 | €35,244 | €24,552 | -€10,692 | -30.3% |
| Fixed assets | 21/28 | €6,902 | €14,082 | +€7,179 | +104% |
| Tangible fixed assets | 22/27 | €3,743 | €10,522 | +€6,779 | +181% |
| Plant, machinery and equipment | 23 | €2,423 | €1,762 | -€661 | -27.3% |
| Furniture and vehicles | 24 | €1,321 | €8,761 | +€7,440 | +563% |
| Financial fixed assets | 28 | €3,159 | €3,559 | +€400 | +12.7% |
| Current assets | 29/58 | €28,341 | €10,470 | -€17,871 | -63.1% |
| Amounts receivable within one year | 40/41 | €20,350 | €48 | -€20,302 | -99.8% |
| Trade receivables | 40 | €20,350 | - | -€20,350 | |
| Other amounts receivable | 41 | - | €48 | +€48 | |
| Cash at bank and in hand | 54/58 | €7,991 | €10,422 | +€2,431 | +30.4% |
| Total equity and liabilities | 10/49 | €35,244 | €24,552 | -€10,692 | -30.3% |
| Equity | 10/15 | -€11,323 | -€14,728 | -€3,406 | -30.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€16,323 | -€19,728 | -€3,406 | -20.9% |
| Amounts payable | 17/49 | €46,566 | €39,280 | -€7,286 | -15.6% |
| Amounts payable after more than one year | 17 | - | €5,028 | +€5,028 | |
| Financial debts | 170/4 | - | €5,028 | +€5,028 | |
| Amounts payable within one year | 42/48 | €46,566 | €34,252 | -€12,315 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,558 | +€2,558 | |
| Trade debts | 44 | €22,891 | €3,211 | -€19,679 | -86.0% |
| Suppliers | 440/4 | €22,891 | €3,211 | -€19,679 | -86.0% |
| Taxes, remuneration and social security | 45 | €18,645 | €12,366 | -€6,279 | -33.7% |
| Taxes | 450/3 | €9,064 | €7,213 | -€1,851 | -20.4% |
| Remuneration and social security | 454/9 | €9,580 | €5,152 | -€4,428 | -46.2% |
| Other amounts payable | 47/48 | €5,031 | €16,117 | +€11,086 | +220% |
| Remuneration, social security and pensions | 62 | €43,387 | €42,877 | -€510 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,084 | €1,221 | +€137 | +12.6% |
| Other operating charges | 640/8 | €243 | - | -€243 | |
| Gross operating margin | 9900 | €30,011 | €41,148 | +€11,137 | +37.1% |
| Operating profit (loss) | 9901 | -€14,703 | -€2,950 | +€11,754 | +79.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,620 | €456 | -€1,164 | -71.9% |
| Recurring financial charges | 65 | €1,620 | €456 | -€1,164 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,323 | -€3,406 | +€12,917 | +79.1% |
| Profit (loss) for the period | 9904 | -€16,323 | -€3,406 | +€12,917 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,323 | -€3,406 | +€12,917 | +79.1% |
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 15 October 2026 via checked.be.