Best Clinical Practice: 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.
Best Clinical Practice
Largest movements
- Financial fixed assets -€691,174
down €691,174 (-79.9%), from €865,176 to €174,002
- Current investments -€245,587
down €245,587 (-80.7%), from €304,366 to €58,779
- Tangible fixed assets +€196,396
up €196,396 (+275%), from €71,313 to €267,710
of which Assets under construction and advance payments: +€175,105
- Receivables within one year +€43,601
up €43,601 (+74.9%), from €58,219 to €101,820
of which Other amounts receivable: +€50,722
- Cash -€20,840
down €20,840 (-39.9%), from €52,177 to €31,337
mainly Net result for the year (-€665,703) and Debts after one year (-€44,622)
- Profit (loss) carried forward -€665,703
down €665,703, from €13,929 to -€651,774
- Debts after one year -€44,622
down €44,622 (-9.9%), from €450,875 to €406,253
- Tax, wage and social debts -€19,008
down €19,008 (-37.1%), from €51,188 to €32,181
- Current portion of long-term debt +€15,218
up €15,218 (+13.2%), from €115,227 to €130,444
- Financial charges +€693,340
up €693,340 (+2,965%), from €23,388 to €716,728
of which Non-recurring financial charges: +€691,174
- Write-downs +€185,117
new in 2025: €185,117
- Taxes -€53,101
down €53,101 (-91.6%), from €57,952 to €4,851
- Gross operating margin +€26,914
up €26,914 (+12.8%), from €210,443 to €237,357
- Financial income +€19,711
up €19,711 (+356%), from €5,529 to €25,240
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 | €1,352,009 | €635,239 | -€716,769 | -53.0% |
| Fixed assets | 21/28 | €936,489 | €441,712 | -€494,778 | -52.8% |
| Tangible fixed assets | 22/27 | €71,313 | €267,710 | +€196,396 | +275% |
| Land and buildings | 22 | €70,524 | €78,808 | +€8,284 | +11.7% |
| Plant, machinery and equipment | 23 | €789 | €1,941 | +€1,151 | +146% |
| Furniture and vehicles | 24 | - | €11,856 | +€11,856 | |
| Assets under construction and advance payments | 27 | - | €175,105 | +€175,105 | |
| Financial fixed assets | 28 | €865,176 | €174,002 | -€691,174 | -79.9% |
| Current assets | 29/58 | €415,519 | €193,527 | -€221,992 | -53.4% |
| Amounts receivable within one year | 40/41 | €58,219 | €101,820 | +€43,601 | +74.9% |
| Trade receivables | 40 | €58,219 | €51,098 | -€7,122 | -12.2% |
| Other amounts receivable | 41 | - | €50,722 | +€50,722 | |
| Current investments | 50/53 | €304,366 | €58,779 | -€245,587 | -80.7% |
| Cash at bank and in hand | 54/58 | €52,177 | €31,337 | -€20,840 | -39.9% |
| Deferred charges and accrued income | 490/1 | €757 | €1,591 | +€834 | +110% |
| Total equity and liabilities | 10/49 | €1,352,009 | €635,239 | -€716,769 | -53.0% |
| Equity | 10/15 | €676,347 | €10,644 | -€665,703 | -98.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €650,018 | €650,018 | = | 0.0% |
| Distributable reserves | 133 | €650,018 | €650,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,929 | -€651,774 | -€665,703 | |
| Amounts payable | 17/49 | €675,662 | €624,595 | -€51,067 | -7.6% |
| Amounts payable after more than one year | 17 | €450,875 | €406,253 | -€44,622 | -9.9% |
| Financial debts | 170/4 | €450,875 | €406,253 | -€44,622 | -9.9% |
| Amounts payable within one year | 42/48 | €222,102 | €215,771 | -€6,331 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €115,227 | €130,444 | +€15,218 | +13.2% |
| Financial debts | 43 | - | €200 | +€200 | |
| Credit institutions | 430/8 | - | €200 | +€200 | |
| Trade debts | 44 | €1,611 | €3,254 | +€1,642 | +102% |
| Suppliers | 440/4 | €1,611 | €3,254 | +€1,642 | +102% |
| Taxes, remuneration and social security | 45 | €51,188 | €32,181 | -€19,008 | -37.1% |
| Taxes | 450/3 | €51,188 | €32,181 | -€19,008 | -37.1% |
| Other amounts payable | 47/48 | €54,076 | €49,692 | -€4,384 | -8.1% |
| Accrued charges and deferred income | 492/3 | €2,684 | €2,571 | -€113 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,664 | €13,817 | +€1,152 | +9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €185,117 | +€185,117 | |
| Other operating charges | 640/8 | €2,800 | €7,788 | +€4,987 | +178% |
| Gross operating margin | 9900 | €210,443 | €237,357 | +€26,914 | +12.8% |
| Operating profit (loss) | 9901 | €194,979 | €30,636 | -€164,343 | -84.3% |
| Financial income | 75/76B | €5,529 | €25,240 | +€19,711 | +356% |
| Recurring financial income | 75 | €5,529 | €25,240 | +€19,711 | +356% |
| Financial charges | 65/66B | €23,388 | €716,728 | +€693,340 | +2,965% |
| Recurring financial charges | 65 | €23,388 | €25,554 | +€2,166 | +9.3% |
| Non-recurring financial charges | 66B | - | €691,174 | +€691,174 | |
| Profit (loss) for the period before taxes | 9903 | €177,121 | -€660,851 | -€837,972 | |
| Income taxes | 67/77 | €57,952 | €4,851 | -€53,101 | -91.6% |
| Profit (loss) for the period | 9904 | €119,169 | -€665,703 | -€784,872 | |
| Profit (loss) for the period to be appropriated | 9905 | €119,169 | -€665,703 | -€784,872 |
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.