Bo-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.
Bo-clinic
Largest movements
- Tangible fixed assets +€47,761
up €47,761 (+5.1%), from €945,478 to €993,238
of which Furniture and vehicles: +€89,463
- Cash +€36,622
up €36,622 (+143%), from €25,622 to €62,244
mainly Depreciation (+€59,578) and Receivables within one year (+€36,157)
- Receivables within one year -€36,157
down €36,157 (-44.3%), from €81,600 to €45,443
of which Trade receivables: -€19,157
- Current portion of long-term debt +€29,774
up €29,774 (+99.2%), from €30,000 to €59,774
- Debts after one year +€27,382
up €27,382 (+3.5%), from €774,135 to €801,518
- Gross operating margin -€17,327
down €17,327 (-21.8%), from €79,481 to €62,154
- Depreciation +€10,653
up €10,653 (+21.8%), from €48,925 to €59,578
- Taxes -€8,020
down €8,020, from €7,996 to -€25
- Financial charges +€1,483
up €1,483 (+77.9%), from €1,905 to €3,388
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 | €1,057,816 | €1,106,387 | +€48,570 | +4.6% |
| Fixed assets | 21/28 | €946,596 | €993,815 | +€47,219 | +5.0% |
| Intangible fixed assets | 21 | €868 | €327 | -€542 | -62.4% |
| Tangible fixed assets | 22/27 | €945,478 | €993,238 | +€47,761 | +5.1% |
| Land and buildings | 22 | €884,663 | €847,327 | -€37,336 | -4.2% |
| Plant, machinery and equipment | 23 | €44,663 | €40,296 | -€4,366 | -9.8% |
| Furniture and vehicles | 24 | €16,152 | €105,615 | +€89,463 | +554% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €111,221 | €112,572 | +€1,351 | +1.2% |
| Amounts receivable within one year | 40/41 | €81,600 | €45,443 | -€36,157 | -44.3% |
| Trade receivables | 40 | €64,600 | €45,443 | -€19,157 | -29.7% |
| Other amounts receivable | 41 | €17,000 | - | -€17,000 | |
| Cash at bank and in hand | 54/58 | €25,622 | €62,244 | +€36,622 | +143% |
| Deferred charges and accrued income | 490/1 | €3,999 | €4,885 | +€886 | +22.2% |
| Total equity and liabilities | 10/49 | €1,057,816 | €1,106,387 | +€48,570 | +4.6% |
| Equity | 10/15 | €223,103 | €221,212 | -€1,891 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,860 | €81,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €80,000 | €81,860 | +€1,860 | +2.3% |
| Profit (loss) carried forward | 14 | €122,643 | €120,752 | -€1,891 | -1.5% |
| Amounts payable | 17/49 | €834,713 | €885,174 | +€50,461 | +6.0% |
| Amounts payable after more than one year | 17 | €774,135 | €801,518 | +€27,382 | +3.5% |
| Financial debts | 170/4 | €774,135 | €801,518 | +€27,382 | +3.5% |
| Amounts payable within one year | 42/48 | €60,578 | €83,656 | +€23,079 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €59,774 | +€29,774 | +99.2% |
| Trade debts | 44 | €26,497 | €17,630 | -€8,867 | -33.5% |
| Suppliers | 440/4 | €26,497 | €17,630 | -€8,867 | -33.5% |
| Taxes, remuneration and social security | 45 | €2,017 | €6,034 | +€4,017 | +199% |
| Taxes | 450/3 | €2,017 | €6,034 | +€4,017 | +199% |
| Other amounts payable | 47/48 | €2,064 | €218 | -€1,845 | -89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,925 | €59,578 | +€10,653 | +21.8% |
| Other operating charges | 640/8 | €744 | €1,104 | +€360 | +48.3% |
| Gross operating margin | 9900 | €79,481 | €62,154 | -€17,327 | -21.8% |
| Operating profit (loss) | 9901 | €29,812 | €1,472 | -€28,339 | -95.1% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.5% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.5% |
| Financial charges | 65/66B | €1,905 | €3,388 | +€1,483 | +77.9% |
| Recurring financial charges | 65 | €1,905 | €3,388 | +€1,483 | +77.9% |
| Profit (loss) for the period before taxes | 9903 | €27,914 | -€1,916 | -€29,830 | |
| Income taxes | 67/77 | €7,996 | -€25 | -€8,020 | |
| Profit (loss) for the period | 9904 | €19,919 | -€1,891 | -€21,810 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,919 | -€1,891 | -€21,810 |
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 24 October 2026 via checked.be.