BKB 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.
BKB CLINIC
Largest movements
- Cash +€118,340
up €118,340 (+1,788%), from €6,619 to €124,959
mainly Accrued charges and deferred income (+€139,897) and Depreciation (+€78,525)
- Tangible fixed assets -€53,954
down €53,954 (-14.1%), from €383,462 to €329,507
of which Leasing and similar rights: -€51,186
- Stocks and contracts +€20,466
up €20,466 (+196%), from €10,429 to €30,895
- Deferred charges and accrued income +€11,931
up €11,931 (+1,682%), from €710 to €12,641
- Accrued charges and deferred income +€139,897
up €139,897 (+2,163%), from €6,468 to €146,365
- Profit (loss) carried forward -€53,042
down €53,042 (-189%), from -€28,067 to -€81,109
- Trade debts +€48,847
up €48,847 (+144%), from €33,998 to €82,845
- Debts after one year -€45,500
down €45,500 (-25.1%), from €181,121 to €135,621
- Tax, wage and social debts +€11,156
new in 2025: €11,156
of which Remuneration and social security: +€8,280
- Depreciation +€64,735
up €64,735 (+469%), from €13,790 to €78,525
- Gross operating margin +€64,455
up €64,455, from -€12,154 to €52,301
- Staff costs +€17,068
new in 2025: €17,068
- Financial charges +€7,007
up €7,007 (+334%), from €2,098 to €9,105
- Other operating charges +€540
up €540 (+512%), from €106 to €645
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 | €411,917 | €506,149 | +€94,232 | +22.9% |
| Formation expenses | 20 | €1,628 | - | -€1,628 | |
| Fixed assets | 21/28 | €392,532 | €336,762 | -€55,769 | -14.2% |
| Intangible fixed assets | 21 | €9,070 | €7,255 | -€1,815 | -20.0% |
| Tangible fixed assets | 22/27 | €383,462 | €329,507 | -€53,954 | -14.1% |
| Plant, machinery and equipment | 23 | €18,277 | €14,429 | -€3,848 | -21.1% |
| Furniture and vehicles | 24 | €27,432 | €17,797 | -€9,636 | -35.1% |
| Leasing and similar rights | 25 | €247,397 | €196,212 | -€51,186 | -20.7% |
| Other tangible fixed assets | 26 | €90,355 | €101,070 | +€10,715 | +11.9% |
| Current assets | 29/58 | €17,758 | €169,386 | +€151,628 | +854% |
| Stocks and contracts in progress | 3 | €10,429 | €30,895 | +€20,466 | +196% |
| Stocks | 30/36 | €10,429 | €30,895 | +€20,466 | +196% |
| Amounts receivable within one year | 40/41 | - | €891 | +€891 | |
| Trade receivables | 40 | - | €891 | +€891 | |
| Cash at bank and in hand | 54/58 | €6,619 | €124,959 | +€118,340 | +1,788% |
| Deferred charges and accrued income | 490/1 | €710 | €12,641 | +€11,931 | +1,682% |
| Total equity and liabilities | 10/49 | €411,917 | €506,149 | +€94,232 | +22.9% |
| Equity | 10/15 | -€26,567 | -€79,609 | -€53,042 | -200% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,067 | -€81,109 | -€53,042 | -189% |
| Amounts payable | 17/49 | €438,484 | €585,758 | +€147,274 | +33.6% |
| Amounts payable after more than one year | 17 | €181,121 | €135,621 | -€45,500 | -25.1% |
| Financial debts | 170/4 | €181,121 | €135,621 | -€45,500 | -25.1% |
| Amounts payable within one year | 42/48 | €250,895 | €303,772 | +€52,877 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €44,038 | €45,500 | +€1,461 | +3.3% |
| Trade debts | 44 | €33,998 | €82,845 | +€48,847 | +144% |
| Suppliers | 440/4 | €33,998 | €82,845 | +€48,847 | +144% |
| Taxes, remuneration and social security | 45 | - | €11,156 | +€11,156 | |
| Taxes | 450/3 | - | €2,875 | +€2,875 | |
| Remuneration and social security | 454/9 | - | €8,280 | +€8,280 | |
| Other amounts payable | 47/48 | €172,860 | €164,272 | -€8,587 | -5.0% |
| Accrued charges and deferred income | 492/3 | €6,468 | €146,365 | +€139,897 | +2,163% |
| Remuneration, social security and pensions | 62 | - | €17,068 | +€17,068 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,790 | €78,525 | +€64,735 | +469% |
| Other operating charges | 640/8 | €106 | €645 | +€540 | +512% |
| Gross operating margin | 9900 | -€12,154 | €52,301 | +€64,455 | |
| Operating profit (loss) | 9901 | -€26,050 | -€43,937 | -€17,887 | -68.7% |
| Financial income | 75/76B | €82 | - | -€82 | |
| Recurring financial income | 75 | €82 | - | -€82 | |
| Financial charges | 65/66B | €2,098 | €9,105 | +€7,007 | +334% |
| Recurring financial charges | 65 | €2,098 | €9,105 | +€7,007 | +334% |
| Profit (loss) for the period before taxes | 9903 | -€28,067 | -€53,042 | -€24,976 | -89.0% |
| Profit (loss) for the period | 9904 | -€28,067 | -€53,042 | -€24,976 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,067 | -€53,042 | -€24,976 | -89.0% |
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 13 October 2026 via checked.be.