Beclinic: 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.
Beclinic
Largest movements
- Receivables within one year +€710,192
up €710,192 (+83.3%), from €852,824 to €1.6m
of which Other amounts receivable: +€698,411
- Cash -€345,629
down €345,629 (-14.3%), from €2.4m to €2.1m
mainly Receivables within one year (-€710,192) and Other debts (-€287,873)
- Stocks and contracts +€248,016
new in 2025: €248,016
- Reserves +€634,776
up €634,776 (+23.6%), from €2.7m to €3.3m
of which Distributable reserves: +€634,776
- Advances received +€596,105
up €596,105 (+292%), from €203,977 to €800,082
- Other debts -€287,873
down €287,873 (-100%), from €287,873 to €0
- Tax, wage and social debts -€217,205
down €217,205 (-70.7%), from €307,264 to €90,060
of which Taxes: -€222,219
- Debts after one year -€120,205
down €120,205 (-24.0%), from €500,880 to €380,675
- Gross operating margin -€217,730
down €217,730 (-10.4%), from €2.1m to €1.9m
- Taxes -€129,405
down €129,405 (-36.9%), from €350,661 to €221,256
- Other operating charges +€115,985
up €115,985 (+254%), from €45,579 to €161,564
- Financial charges +€52,513
up €52,513 (+120%), from €43,803 to €96,316
- Financial income -€46,979
down €46,979 (-99.9%), from €47,023 to €44
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 | €4,324,619 | €4,888,131 | +€563,512 | +13.0% |
| Fixed assets | 21/28 | €968,976 | €931,921 | -€37,055 | -3.8% |
| Intangible fixed assets | 21 | €1,863 | €1,465 | -€399 | -21.4% |
| Tangible fixed assets | 22/27 | €967,113 | €930,456 | -€36,657 | -3.8% |
| Land and buildings | 22 | €813,909 | €769,302 | -€44,607 | -5.5% |
| Plant, machinery and equipment | 23 | €129,303 | €140,773 | +€11,470 | +8.9% |
| Furniture and vehicles | 24 | €23,901 | €20,381 | -€3,520 | -14.7% |
| Current assets | 29/58 | €3,355,643 | €3,956,210 | +€600,567 | +17.9% |
| Stocks and contracts in progress | 3 | - | €248,016 | +€248,016 | |
| Stocks | 30/36 | - | €248,016 | +€248,016 | |
| Amounts receivable within one year | 40/41 | €852,824 | €1,563,017 | +€710,192 | +83.3% |
| Trade receivables | 40 | €2,325 | €14,106 | +€11,781 | +507% |
| Other amounts receivable | 41 | €850,499 | €1,548,911 | +€698,411 | +82.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,420,398 | €2,074,770 | -€345,629 | -14.3% |
| Deferred charges and accrued income | 490/1 | €82,420 | €70,408 | -€12,012 | -14.6% |
| Total equity and liabilities | 10/49 | €4,324,619 | €4,888,131 | +€563,512 | +13.0% |
| Equity | 10/15 | €2,699,446 | €3,334,222 | +€634,776 | +23.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,693,246 | €3,328,022 | +€634,776 | +23.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,691,246 | €3,326,022 | +€634,776 | +23.6% |
| Amounts payable | 17/49 | €1,625,173 | €1,553,909 | -€71,264 | -4.4% |
| Amounts payable after more than one year | 17 | €500,880 | €380,675 | -€120,205 | -24.0% |
| Financial debts | 170/4 | €500,880 | €380,675 | -€120,205 | -24.0% |
| Amounts payable within one year | 42/48 | €1,062,303 | €1,110,550 | +€48,247 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €115,082 | €120,205 | +€5,124 | +4.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €148,107 | €100,203 | -€47,904 | -32.3% |
| Suppliers | 440/4 | €148,107 | €100,203 | -€47,904 | -32.3% |
| Advances received on contracts in progress | 46 | €203,977 | €800,082 | +€596,105 | +292% |
| Taxes, remuneration and social security | 45 | €307,264 | €90,060 | -€217,205 | -70.7% |
| Taxes | 450/3 | €244,798 | €22,579 | -€222,219 | -90.8% |
| Remuneration and social security | 454/9 | €62,467 | €67,481 | +€5,014 | +8.0% |
| Other amounts payable | 47/48 | €287,873 | €0 | -€287,873 | -100% |
| Accrued charges and deferred income | 492/3 | €61,990 | €62,684 | +€694 | +1.1% |
| Remuneration, social security and pensions | 62 | €650,259 | €664,916 | +€14,657 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,448 | €91,754 | +€7,307 | +8.7% |
| Other operating charges | 640/8 | €45,579 | €161,564 | +€115,985 | +254% |
| Gross operating margin | 9900 | €2,088,269 | €1,870,539 | -€217,730 | -10.4% |
| Operating profit (loss) | 9901 | €1,307,982 | €952,304 | -€355,678 | -27.2% |
| Financial income | 75/76B | €47,023 | €44 | -€46,979 | -99.9% |
| Recurring financial income | 75 | €47,023 | €44 | -€46,979 | -99.9% |
| Financial charges | 65/66B | €43,803 | €96,316 | +€52,513 | +120% |
| Recurring financial charges | 65 | €43,803 | €96,316 | +€52,513 | +120% |
| Profit (loss) for the period before taxes | 9903 | €1,311,202 | €856,032 | -€455,170 | -34.7% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €350,661 | €221,256 | -€129,405 | -36.9% |
| Profit (loss) for the period | 9904 | €960,541 | €634,776 | -€325,765 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €960,541 | €634,776 | -€325,765 | -33.9% |
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.