CLB EDPB: 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.
What changed
CLB EDPB
NACE 86.210, General medical practice
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€148,684
2024 · €457,195-€308,511
Equity
€3.4m
2024 · €3.3m+€148,684
Cash
€498,848
2024 · €2.5m-€2.0m
Balance sheet total
€6.5m
2024 · €6.5m+€11,183
Largest movements
Assets
- Cash -€2.0m
down €2.0m (-80.0%), from €2.5m to €498,848
mainly Investment in fixed assets (net) (-€1.7m) and Receivables within one year (-€1.0m)
- Receivables within one year +€1.0m
up €1.0m (+56.1%), from €1.8m to €2.8m
of which Trade receivables: +€1.0m
- Tangible fixed assets +€964,349
up €964,349 (+44.6%), from €2.2m to €3.1m
of which Other tangible fixed assets: +€1.0m
Equity and liabilities
- Profit (loss) carried forward +€148,684
up €148,684 (+7.0%), from €2.1m to €2.3m
- Trade debts -€123,411
down €123,411 (-17.0%), from €726,407 to €602,996
- Tax, wage and social debts +€115,355
up €115,355 (+9.8%), from €1.2m to €1.3m
of which Remuneration and social security: +€72,520
- Accrued charges and deferred income -€68,246
down €68,246 (-5.6%), from €1.2m to €1.2m
Income statement
- Turnover +€877,101
up €877,101 (+7.7%), from €11.3m to €12.2m
- Services and other goods +€549,944
up €549,944 (+12.1%), from €4.5m to €5.1m
- Staff costs +€493,466
up €493,466 (+8.1%), from €6.1m to €6.6m
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.
Result 2024
€457,195
Turnover
+€877,101
Other operating income
-€60,085
Goods and materials
+€13,517
Services and other goods
-€549,944
Staff costs
-€493,466
Depreciation
-€58,874
Other operating charges
-€4,884
Other operating items
-€27,132
Financial income
-€7,814
Financial charges
+€3,070
Result 2025
€148,684
Cash bridge derived
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.
From operations
-€269,390
Investment
-€1.7m
Financing
-€61,053
Cash 2024
€2.5m
From operations (derived)
-€269,390
Net result for the year
+€148,684
Depreciation
+€653,264
Stocks and contracts
+€8,492
Receivables within one year
-€1.0m
Deferred charges and accrued income
+€47
Trade debts
-€123,411
Tax, wage and social debts
+€115,355
Accrued charges and deferred income
-€68,246
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Financing
-€61,053
Debts after one year
-€25,736
Current portion of long-term debt
-€35,317
Not broken down
-€146
Cash 2025
€498,848
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,521,055 | €6,532,238 | +€11,183 | +0.2% |
| Fixed assets | 21/28 | €2,168,690 | €3,177,010 | +€1.0m | +46.5% |
| Intangible fixed assets | 21 | - | €43,852 | +€43,852 | |
| Tangible fixed assets | 22/27 | €2,161,810 | €3,126,159 | +€964,349 | +44.6% |
| Land and buildings | 22 | €136,000 | €136,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €233,184 | €178,268 | -€54,916 | -23.6% |
| Furniture and vehicles | 24 | €1,600,914 | €1,612,677 | +€11,763 | +0.7% |
| Other tangible fixed assets | 26 | €191,712 | €1,199,214 | +€1.0m | +525.5% |
| Financial fixed assets | 28 | €6,880 | €7,000 | +€120 | +1.7% |
| Other financial fixed assets | 284/8 | €6,880 | €7,000 | +€120 | +1.7% |
| Amounts receivable and cash guarantees | 285/8 | €6,880 | €7,000 | +€120 | +1.7% |
| Current assets | 29/58 | €4,352,365 | €3,355,227 | -€997,137 | -22.9% |
| Stocks and contracts in progress | 3 | €19,615 | €11,123 | -€8,492 | -43.3% |
| Stocks | 30/36 | €19,615 | €11,123 | -€8,492 | -43.3% |
| Raw materials and consumables | 30/31 | €19,615 | €11,123 | -€8,492 | -43.3% |
| Amounts receivable within one year | 40/41 | €1,789,873 | €2,793,447 | +€1.0m | +56.1% |
| Trade receivables | 40 | €1,682,801 | €2,683,378 | +€1.0m | +59.5% |
| Other amounts receivable | 41 | €107,071 | €110,069 | +€2,998 | +2.8% |
| Cash at bank and in hand | 54/58 | €2,491,021 | €498,848 | -€2.0m | -80.0% |
| Deferred charges and accrued income | 490/1 | €51,857 | €51,810 | -€47 | -0.1% |
| Total equity and liabilities | 10/49 | €6,521,055 | €6,532,238 | +€11,183 | +0.2% |
| Equity | 10/15 | €3,255,274 | €3,403,958 | +€148,684 | +4.6% |
| Reserves | 13 | €1,134,955 | €1,134,955 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,120,319 | €2,269,003 | +€148,684 | +7.0% |
| Amounts payable | 17/49 | €3,265,781 | €3,128,280 | -€137,501 | -4.2% |
| Amounts payable after more than one year | 17 | €75,570 | €49,834 | -€25,736 | -34.1% |
| Financial debts | 170/4 | €75,570 | €49,834 | -€25,736 | -34.1% |
| Credit institutions | 173 | €75,570 | €49,834 | -€25,736 | -34.1% |
| Amounts payable within one year | 42/48 | €1,963,697 | €1,920,178 | -€43,519 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €61,053 | €25,736 | -€35,317 | -57.8% |
| Trade debts | 44 | €726,407 | €602,996 | -€123,411 | -17.0% |
| Suppliers | 440/4 | €726,407 | €602,996 | -€123,411 | -17.0% |
| Taxes, remuneration and social security | 45 | €1,176,092 | €1,291,446 | +€115,355 | +9.8% |
| Taxes | 450/3 | €286,190 | €329,025 | +€42,834 | +15.0% |
| Remuneration and social security | 454/9 | €889,901 | €962,421 | +€72,520 | +8.1% |
| Accrued charges and deferred income | 492/3 | €1,226,514 | €1,158,268 | -€68,246 | -5.6% |
| Operating income | 70/76A | €11,864,973 | €12,684,707 | +€819,734 | +6.9% |
| Turnover | 70 | €11,328,230 | €12,205,331 | +€877,101 | +7.7% |
| Other operating income | 74 | €514,231 | €454,146 | -€60,085 | -11.7% |
| Non-recurring operating income | 76A | €22,512 | €25,230 | +€2,719 | +12.1% |
| Operating charges | 60/66A | €11,450,712 | €12,574,213 | +€1.1m | +9.8% |
| Goods for resale, raw materials and consumables | 60 | €235,326 | €221,809 | -€13,517 | -5.7% |
| Purchases | 600/8 | €237,101 | €213,317 | -€23,785 | -10.0% |
| Change in stocks: decrease (increase) | 609 | -€1,776 | €8,492 | +€10,267 | |
| Services and other goods | 61 | €4,530,134 | €5,080,078 | +€549,944 | +12.1% |
| Remuneration, social security and pensions | 62 | €6,074,685 | €6,568,150 | +€493,466 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594,390 | €653,264 | +€58,874 | +9.9% |
| Other operating charges | 640/8 | €45,965 | €50,849 | +€4,884 | +10.6% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Operating profit (loss) | 9901 | €414,261 | €110,494 | -€303,767 | -73.3% |
| Financial income | 75/76B | €61,207 | €53,393 | -€7,814 | -12.8% |
| Recurring financial income | 75 | €61,207 | €53,393 | -€7,814 | -12.8% |
| Income from current assets | 751 | €60,075 | €51,369 | -€8,705 | -14.5% |
| Other financial income | 752/9 | €1,132 | €2,023 | +€891 | +78.7% |
| Financial charges | 65/66B | €18,273 | €15,203 | -€3,070 | -16.8% |
| Recurring financial charges | 65 | €18,273 | €15,203 | -€3,070 | -16.8% |
| Debt charges | 650 | €11,646 | €3,841 | -€7,805 | -67.0% |
| Other financial charges | 652/9 | €6,626 | €11,361 | +€4,735 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €457,195 | €148,684 | -€308,511 | -67.5% |
| Profit (loss) for the period | 9904 | €457,195 | €148,684 | -€308,511 | -67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €457,195 | €148,684 | -€308,511 | -67.5% |
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 10 October 2026 via checked.be.