ClinBioCosme: 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.
ClinBioCosme
Largest movements
- Cash -€116,588
down €116,588 (-46.2%), from €252,161 to €135,573
mainly Other debts (-€189,914) and Tax, wage and social debts (-€21,024)
- Intangible fixed assets -€61,100
down €61,100 (-12.5%), from €488,800 to €427,700
- Deferred charges and accrued income +€16,954
up €16,954 (+3,830%), from €443 to €17,396
- Tangible fixed assets -€11,662
down €11,662 (-22.4%), from €51,976 to €40,314
- Receivables within one year +€8,000
new in 2025: €8,000
- Other debts -€189,914
down €189,914 (-34.1%), from €556,892 to €366,978
- Reserves +€49,215
up €49,215 (+24.2%), from €203,437 to €252,652
- Tax, wage and social debts -€21,024
down €21,024 (-89.2%), from €23,578 to €2,554
- Financial charges +€89,470
up €89,470 (+21,484%), from €416 to €89,887
- Taxes -€29,024
down €29,024 (-59.7%), from €48,578 to €19,554
- Gross operating margin -€4,991
down €4,991 (-2.1%), from €240,140 to €235,149
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 | €793,380 | €628,984 | -€164,397 | -20.7% |
| Fixed assets | 21/28 | €540,776 | €468,014 | -€72,762 | -13.5% |
| Intangible fixed assets | 21 | €488,800 | €427,700 | -€61,100 | -12.5% |
| Tangible fixed assets | 22/27 | €51,976 | €40,314 | -€11,662 | -22.4% |
| Furniture and vehicles | 24 | €51,976 | €40,314 | -€11,662 | -22.4% |
| Current assets | 29/58 | €252,604 | €160,969 | -€91,635 | -36.3% |
| Amounts receivable within one year | 40/41 | - | €8,000 | +€8,000 | |
| Trade receivables | 40 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €252,161 | €135,573 | -€116,588 | -46.2% |
| Deferred charges and accrued income | 490/1 | €443 | €17,396 | +€16,954 | +3,830% |
| Total equity and liabilities | 10/49 | €793,380 | €628,984 | -€164,397 | -20.7% |
| Equity | 10/15 | €208,437 | €257,652 | +€49,215 | +23.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €203,437 | €252,652 | +€49,215 | +24.2% |
| Distributable reserves | 133 | €203,437 | €252,652 | +€49,215 | +24.2% |
| Amounts payable | 17/49 | €584,943 | €371,332 | -€213,612 | -36.5% |
| Amounts payable within one year | 42/48 | €584,943 | €371,332 | -€213,612 | -36.5% |
| Trade debts | 44 | €4,474 | €1,800 | -€2,674 | -59.8% |
| Suppliers | 440/4 | €4,474 | €1,800 | -€2,674 | -59.8% |
| Taxes, remuneration and social security | 45 | €23,578 | €2,554 | -€21,024 | -89.2% |
| Taxes | 450/3 | €23,578 | €2,554 | -€21,024 | -89.2% |
| Other amounts payable | 47/48 | €556,892 | €366,978 | -€189,914 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,577 | €73,977 | +€1,400 | +1.9% |
| Other operating charges | 640/8 | €3,900 | €1,683 | -€2,217 | -56.8% |
| Gross operating margin | 9900 | €240,140 | €235,149 | -€4,991 | -2.1% |
| Operating profit (loss) | 9901 | €163,663 | €159,488 | -€4,174 | -2.6% |
| Financial income | 75/76B | €104 | - | -€104 | |
| Recurring financial income | 75 | €104 | - | -€104 | |
| Financial charges | 65/66B | €416 | €89,887 | +€89,470 | +21,484% |
| Recurring financial charges | 65 | €416 | €89,887 | +€89,470 | +21,484% |
| Profit (loss) for the period before taxes | 9903 | €163,351 | €69,602 | -€93,749 | -57.4% |
| Income taxes | 67/77 | €48,578 | €19,554 | -€29,024 | -59.7% |
| Profit (loss) for the period | 9904 | €114,773 | €50,048 | -€64,725 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €114,773 | €50,048 | -€64,725 | -56.4% |
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 28 October 2026 via checked.be.