CLEMIS: what changed
Two fiscal 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
CLEMIS
NACE 86.210, General medical practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,200
2024 · -€11,294+€8,094
Equity
€394,354
2024 · €397,554-€3,200
Cash
€5,017
2024 · €2,363+€2,654
Balance sheet total
€414,142
2024 · €416,892-€2,750
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€4,563
up €4,563 (+25.8%), from €17,688 to €22,251
- Staff costs -€4,292
down €4,292 (-11.8%), from €36,228 to €31,936
- Financial income -€458
down €458 (-4.0%), from €11,428 to €10,970
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
-€11,294
Gross operating margin
+€4,563
Staff costs
+€4,292
Depreciation
-€126
Other operating charges
-€163
Financial income
-€458
Financial charges
-€14
Taxes
+€0
Result 2025
-€3,200
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
+€4,035
Investment
-€996
Financing
-€385
Cash 2024
€2,363
From operations (derived)
+€4,035
Net result for the year
-€3,200
Depreciation
+€3,700
Receivables within one year
+€2,737
Deferred charges and accrued income
-€37
Trade debts
+€2,914
Tax, wage and social debts
-€2,078
Investment (derived)
-€996
Investment in fixed assets (net)
-€996
Financing
-€385
Short-term financial debts
-€385
Cash 2025
€5,017
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €416,892 | €414,142 | -€2,750 | -0.7% |
| Fixed assets | 21/28 | €27,436 | €24,732 | -€2,704 | -9.9% |
| Tangible fixed assets | 22/27 | €27,121 | €24,417 | -€2,704 | -10.0% |
| Land and buildings | 22 | €19,006 | €18,340 | -€666 | -3.5% |
| Plant, machinery and equipment | 23 | €518 | €888 | +€370 | +71.4% |
| Furniture and vehicles | 24 | €5,461 | €3,285 | -€2,176 | -39.8% |
| Other tangible fixed assets | 26 | €2,136 | €1,905 | -€231 | -10.8% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €389,456 | €389,410 | -€46 | 0.0% |
| Amounts receivable after more than one year | 29 | €360,000 | €360,000 | = | 0.0% |
| Other amounts receivable | 291 | €360,000 | €360,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,368 | €23,630 | -€2,737 | -10.4% |
| Other amounts receivable | 41 | €26,368 | €23,630 | -€2,737 | -10.4% |
| Cash at bank and in hand | 54/58 | €2,363 | €5,017 | +€2,654 | +112.3% |
| Deferred charges and accrued income | 490/1 | €726 | €763 | +€37 | +5.1% |
| Total equity and liabilities | 10/49 | €416,892 | €414,142 | -€2,750 | -0.7% |
| Equity | 10/15 | €397,554 | €394,354 | -€3,200 | -0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €390,256 | €390,256 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,199 | €31,199 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31,199 | €31,199 | = | 0.0% |
| Distributable reserves | 133 | €359,057 | €359,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,294 | -€14,494 | -€3,200 | -28.3% |
| Amounts payable | 17/49 | €19,338 | €19,789 | +€450 | +2.3% |
| Amounts payable within one year | 42/48 | €19,338 | €19,789 | +€450 | +2.3% |
| Financial debts | 43 | €385 | €0 | -€385 | -100.0% |
| Credit institutions | 430/8 | €385 | €0 | -€385 | -100.0% |
| Trade debts | 44 | €191 | €3,105 | +€2,914 | +1523.9% |
| Suppliers | 440/4 | €191 | €3,105 | +€2,914 | +1523.9% |
| Taxes, remuneration and social security | 45 | €8,762 | €6,684 | -€2,078 | -23.7% |
| Taxes | 450/3 | €3,332 | €0 | -€3,332 | -100.0% |
| Remuneration and social security | 454/9 | €5,430 | €6,684 | +€1,254 | +23.1% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €36,228 | €31,936 | -€4,292 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,574 | €3,700 | +€126 | +3.5% |
| Other operating charges | 640/8 | €535 | €698 | +€163 | +30.5% |
| Gross operating margin | 9900 | €17,688 | €22,251 | +€4,563 | +25.8% |
| Operating profit (loss) | 9901 | -€22,648 | -€14,083 | +€8,566 | +37.8% |
| Financial income | 75/76B | €11,428 | €10,970 | -€458 | -4.0% |
| Recurring financial income | 75 | €11,428 | €10,970 | -€458 | -4.0% |
| Financial charges | 65/66B | €74 | €88 | +€14 | +19.3% |
| Recurring financial charges | 65 | €74 | €88 | +€14 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,294 | -€3,200 | +€8,094 | +71.7% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€11,294 | -€3,200 | +€8,094 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,294 | -€3,200 | +€8,094 | +71.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.