CLINIBIO: 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.
CLINIBIO
Largest movements
- Current investments +€160,000
up €160,000 (+25.2%), from €635,000 to €795,000
- Financial fixed assets +€106,457
up €106,457 (+17.4%), from €612,591 to €719,048
- Cash -€57,390
down €57,390 (-29.7%), from €193,059 to €135,669
mainly Current investments (-€160,000) and Investment in fixed assets (net) (-€106,457)
- Reserves +€205,450
up €205,450 (+13.1%), from €1.6m to €1.8m
of which Non-distributable reserves: +€205,450
- Gross operating margin +€41,794
up €41,794 (+16.3%), from €256,468 to €298,262
- Taxes +€11,920
up €11,920 (+15.0%), from €79,360 to €91,280
- Financial income -€4,187
down €4,187 (-25.9%), from €16,181 to €11,994
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 | €1,622,049 | €1,828,844 | +€206,795 | +12.7% |
| Fixed assets | 21/28 | €647,726 | €742,228 | +€94,502 | +14.6% |
| Tangible fixed assets | 22/27 | €35,135 | €23,180 | -€11,955 | -34.0% |
| Furniture and vehicles | 24 | €35,135 | €23,180 | -€11,955 | -34.0% |
| Financial fixed assets | 28 | €612,591 | €719,048 | +€106,457 | +17.4% |
| Current assets | 29/58 | €974,323 | €1,086,616 | +€112,293 | +11.5% |
| Amounts receivable within one year | 40/41 | €11,004 | €14,350 | +€3,346 | +30.4% |
| Trade receivables | 40 | - | €454 | +€454 | |
| Other amounts receivable | 41 | €11,004 | €13,896 | +€2,892 | +26.3% |
| Current investments | 50/53 | €635,000 | €795,000 | +€160,000 | +25.2% |
| Cash at bank and in hand | 54/58 | €193,059 | €135,669 | -€57,390 | -29.7% |
| Deferred charges and accrued income | 490/1 | €135,259 | €141,597 | +€6,337 | +4.7% |
| Total equity and liabilities | 10/49 | €1,622,049 | €1,828,844 | +€206,795 | +12.7% |
| Equity | 10/15 | €1,599,739 | €1,805,238 | +€205,499 | +12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,569,718 | €1,775,168 | +€205,450 | +13.1% |
| Non-distributable reserves | 130/1 | €1,561,030 | €1,766,480 | +€205,450 | +13.2% |
| Reserves not available under the articles | 1311 | €1,561,030 | €1,766,480 | +€205,450 | +13.2% |
| Tax-exempt reserves | 132 | €8,688 | €8,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,621 | €17,670 | +€49 | +0.3% |
| Amounts payable | 17/49 | €22,310 | €23,606 | +€1,296 | +5.8% |
| Amounts payable within one year | 42/48 | €22,310 | €23,606 | +€1,296 | +5.8% |
| Trade debts | 44 | €3,555 | €615 | -€2,940 | -82.7% |
| Suppliers | 440/4 | €3,555 | €615 | -€2,940 | -82.7% |
| Taxes, remuneration and social security | 45 | €18,755 | €22,991 | +€4,236 | +22.6% |
| Taxes | 450/3 | €13,695 | €17,908 | +€4,213 | +30.8% |
| Remuneration and social security | 454/9 | €5,059 | €5,082 | +€23 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,037 | €11,955 | -€82 | -0.7% |
| Other operating charges | 640/8 | €1,511 | €1,414 | -€97 | -6.4% |
| Gross operating margin | 9900 | €256,468 | €298,262 | +€41,794 | +16.3% |
| Operating profit (loss) | 9901 | €242,919 | €284,892 | +€41,973 | +17.3% |
| Financial income | 75/76B | €16,181 | €11,994 | -€4,187 | -25.9% |
| Recurring financial income | 75 | €16,181 | €11,994 | -€4,187 | -25.9% |
| Financial charges | 65/66B | €171 | €107 | -€65 | -37.8% |
| Recurring financial charges | 65 | €171 | €107 | -€65 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €258,928 | €296,779 | +€37,851 | +14.6% |
| Income taxes | 67/77 | €79,360 | €91,280 | +€11,920 | +15.0% |
| Profit (loss) for the period | 9904 | €179,568 | €205,499 | +€25,931 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €179,568 | €205,499 | +€25,931 | +14.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.