BUEDS CLINICAL SERVICES: 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.
BUEDS CLINICAL SERVICES
Largest movements
- Receivables within one year -€28,494
down €28,494 (-89.9%), from €31,706 to €3,212
of which Trade receivables: -€19,791
- Cash -€14,214
down €14,214 (-11.6%), from €123,059 to €108,846
mainly Contributions, distributions and other (-€37,264) and Trade debts (-€26,966)
- Trade debts -€26,966
down €26,966 (-99.6%), from €27,088 to €122
- Tax, wage and social debts -€10,930
no longer reported in 2025 (was €10,930)
of which Taxes: -€10,919
- Gross operating margin -€15,902
down €15,902 (-25.0%), from €63,700 to €47,797
- Taxes -€3,985
down €3,985 (-22.3%), from €17,885 to €13,900
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 | €358,989 | €315,569 | -€43,420 | -12.1% |
| Fixed assets | 21/28 | €2,484 | €1,495 | -€989 | -39.8% |
| Tangible fixed assets | 22/27 | €2,484 | €1,495 | -€989 | -39.8% |
| Furniture and vehicles | 24 | €2,484 | €1,495 | -€989 | -39.8% |
| Current assets | 29/58 | €356,504 | €314,074 | -€42,431 | -11.9% |
| Amounts receivable within one year | 40/41 | €31,706 | €3,212 | -€28,494 | -89.9% |
| Trade receivables | 40 | €20,265 | €474 | -€19,791 | -97.7% |
| Other amounts receivable | 41 | €11,441 | €2,737 | -€8,703 | -76.1% |
| Current investments | 50/53 | €200,849 | €201,915 | +€1,066 | +0.5% |
| Cash at bank and in hand | 54/58 | €123,059 | €108,846 | -€14,214 | -11.6% |
| Deferred charges and accrued income | 490/1 | €890 | €101 | -€788 | -88.6% |
| Total equity and liabilities | 10/49 | €358,989 | €315,569 | -€43,420 | -12.1% |
| Equity | 10/15 | €318,894 | €315,447 | -€3,447 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €312,694 | €309,247 | -€3,447 | -1.1% |
| Distributable reserves | 133 | €312,694 | €309,247 | -€3,447 | -1.1% |
| Amounts payable | 17/49 | €40,095 | €122 | -€39,973 | -99.7% |
| Amounts payable within one year | 42/48 | €40,095 | €122 | -€39,973 | -99.7% |
| Financial debts | 43 | €1,305 | - | -€1,305 | |
| Credit institutions | 430/8 | €1,305 | - | -€1,305 | |
| Trade debts | 44 | €27,088 | €122 | -€26,966 | -99.6% |
| Suppliers | 440/4 | €27,088 | €122 | -€26,966 | -99.6% |
| Taxes, remuneration and social security | 45 | €10,930 | - | -€10,930 | |
| Taxes | 450/3 | €10,919 | - | -€10,919 | |
| Remuneration and social security | 454/9 | €12 | - | -€12 | |
| Other amounts payable | 47/48 | €772 | - | -€772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €989 | €989 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €63,700 | €47,797 | -€15,902 | -25.0% |
| Operating profit (loss) | 9901 | €62,205 | €46,289 | -€15,917 | -25.6% |
| Financial income | 75/76B | €1,213 | €1,524 | +€310 | +25.6% |
| Recurring financial income | 75 | €1,213 | €1,524 | +€310 | +25.6% |
| Financial charges | 65/66B | €97 | €96 | -€1 | -1.3% |
| Recurring financial charges | 65 | €97 | €96 | -€1 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €63,322 | €47,717 | -€15,605 | -24.6% |
| Income taxes | 67/77 | €17,885 | €13,900 | -€3,985 | -22.3% |
| Profit (loss) for the period | 9904 | €45,437 | €33,817 | -€11,620 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,437 | €33,817 | -€11,620 | -25.6% |
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 1 November 2026 via checked.be.