Clin-SKA: 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.
Clin-SKA
Largest movements
- Receivables within one year +€57,323
up €57,323 (+74.7%), from €76,755 to €134,077
of which Other amounts receivable: +€62,908
- Tangible fixed assets +€41,047
up €41,047 (+304%), from €13,501 to €54,548
of which Leasing and similar rights: +€37,724
- Cash -€9,060
down €9,060 (-3.7%), from €245,319 to €236,259
mainly Receivables within one year (-€57,323) and Investment in fixed assets (net) (-€57,018)
- Debts after one year +€30,234
new in 2025: €30,234
- Other debts +€30,000
new in 2025: €30,000
- Reserves +€25,000
up €25,000 (+13.4%), from €186,860 to €211,860
- Tax, wage and social debts -€11,808
down €11,808 (-61.6%), from €19,155 to €7,347
- Current portion of long-term debt +€9,913
new in 2025: €9,913
- Gross operating margin -€40,411
down €40,411 (-28.6%), from €141,395 to €100,985
- Taxes -€15,668
down €15,668 (-41.0%), from €38,194 to €22,527
- Depreciation +€10,784
up €10,784 (+208%), from €5,186 to €15,971
- Financial income -€4,875
no longer reported in 2025 (was €4,875)
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 | €341,316 | €426,408 | +€85,092 | +24.9% |
| Fixed assets | 21/28 | €13,526 | €54,573 | +€41,047 | +303% |
| Tangible fixed assets | 22/27 | €13,501 | €54,548 | +€41,047 | +304% |
| Furniture and vehicles | 24 | €353 | - | -€353 | |
| Leasing and similar rights | 25 | - | €37,724 | +€37,724 | |
| Other tangible fixed assets | 26 | €13,148 | €16,824 | +€3,676 | +28.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €327,790 | €371,835 | +€44,044 | +13.4% |
| Amounts receivable within one year | 40/41 | €76,755 | €134,077 | +€57,323 | +74.7% |
| Trade receivables | 40 | €21,544 | €15,959 | -€5,585 | -25.9% |
| Other amounts receivable | 41 | €55,210 | €118,118 | +€62,908 | +114% |
| Cash at bank and in hand | 54/58 | €245,319 | €236,259 | -€9,060 | -3.7% |
| Deferred charges and accrued income | 490/1 | €5,717 | €1,499 | -€4,218 | -73.8% |
| Total equity and liabilities | 10/49 | €341,316 | €426,408 | +€85,092 | +24.9% |
| Equity | 10/15 | €318,284 | €345,970 | +€27,686 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €186,860 | €211,860 | +€25,000 | +13.4% |
| Distributable reserves | 133 | €186,860 | €211,860 | +€25,000 | +13.4% |
| Profit (loss) carried forward | 14 | €125,224 | €127,910 | +€2,686 | +2.1% |
| Amounts payable | 17/49 | €23,032 | €80,438 | +€57,406 | +249% |
| Amounts payable after more than one year | 17 | - | €30,234 | +€30,234 | |
| Financial debts | 170/4 | - | €30,234 | +€30,234 | |
| Amounts payable within one year | 42/48 | €23,032 | €50,204 | +€27,172 | +118% |
| Current portion of amounts payable after more than one year | 42 | - | €9,913 | +€9,913 | |
| Trade debts | 44 | €3,877 | €2,944 | -€933 | -24.1% |
| Suppliers | 440/4 | €3,877 | €2,944 | -€933 | -24.1% |
| Taxes, remuneration and social security | 45 | €19,155 | €7,347 | -€11,808 | -61.6% |
| Taxes | 450/3 | €19,155 | €7,347 | -€11,808 | -61.6% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,186 | €15,971 | +€10,784 | +208% |
| Other operating charges | 640/8 | €766 | €1,891 | +€1,125 | +147% |
| Gross operating margin | 9900 | €141,395 | €100,985 | -€40,411 | -28.6% |
| Operating profit (loss) | 9901 | €135,443 | €83,123 | -€52,320 | -38.6% |
| Financial income | 75/76B | €4,875 | - | -€4,875 | |
| Recurring financial income | 75 | €4,875 | - | -€4,875 | |
| Financial charges | 65/66B | €1,953 | €2,911 | +€958 | +49.1% |
| Recurring financial charges | 65 | €1,953 | €2,911 | +€958 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €138,365 | €80,212 | -€58,153 | -42.0% |
| Income taxes | 67/77 | €38,194 | €22,527 | -€15,668 | -41.0% |
| Profit (loss) for the period | 9904 | €100,171 | €57,686 | -€42,485 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €100,171 | €57,686 | -€42,485 | -42.4% |
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 19 October 2026 via checked.be.