CLINIC: 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
CLINIC
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€18,573
2024 · €9,522+€9,051
Equity
€823,377
2024 · €804,804+€18,573
Cash
€43,373
2024 · €41,873+€1,500
Balance sheet total
€2.4m
2024 · €2.5m-€100,890
Largest movements
Assets
- Tangible fixed assets -€45,728
down €45,728 (-7.3%), from €626,516 to €580,788
of which Other tangible fixed assets: -€72,779
- Stocks and contracts -€41,806
down €41,806 (-3.4%), from €1.2m to €1.2m
Equity and liabilities
- Trade debts -€121,368
down €121,368 (-17.7%), from €685,377 to €564,009
- Debts after one year -€83,356
down €83,356 (-21.3%), from €392,234 to €308,878
- Tax, wage and social debts +€83,271
up €83,271 (+133%), from €62,488 to €145,759
of which Taxes: +€61,568
Income statement
- Gross operating margin +€86,240
up €86,240 (+31.2%), from €276,087 to €362,327
- Staff costs +€35,110
up €35,110 (+21.6%), from €162,686 to €197,796
- Financial income -€24,475
down €24,475 (-96.2%), from €25,429 to €954
- Other operating charges +€17,408
up €17,408 (+193%), from €9,036 to €26,444
- Depreciation +€8,675
up €8,675 (+10.4%), from €83,269 to €91,944
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
€9,522
Gross operating margin
+€86,240
Staff costs
-€35,110
Depreciation
-€8,675
Other operating charges
-€17,408
Financial income
-€24,475
Financial charges
+€6,265
Taxes
+€2,213
Result 2025
€18,573
raises the resultlowers the result
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.
From operations
+€106,202
Investment
-€46,216
Financing
-€58,486
Cash 2024
€41,873
From operations (derived)
+€106,202
Net result for the year
+€18,573
Depreciation
+€91,944
Stocks and contracts
+€41,806
Receivables within one year
+€291
Deferred charges and accrued income
+€14,565
Trade debts
-€121,368
Tax, wage and social debts
+€83,271
Other debts
-€19,038
Accrued charges and deferred income
-€3,841
Investment (derived)
-€46,216
Investment in fixed assets (net)
-€46,216
Financing
-€58,486
Debts after one year
-€83,356
Current portion of long-term debt
+€24,869
Cash 2025
€43,373
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,496,458 | €2,395,567 | -€100,890 | -4.0% |
| Fixed assets | 21/28 | €633,276 | €587,548 | -€45,728 | -7.2% |
| Tangible fixed assets | 22/27 | €626,516 | €580,788 | -€45,728 | -7.3% |
| Plant, machinery and equipment | 23 | €0 | €986 | +€986 | |
| Furniture and vehicles | 24 | €8,929 | €2,478 | -€6,452 | -72.3% |
| Leasing and similar rights | 25 | €16,249 | €48,766 | +€32,517 | +200% |
| Other tangible fixed assets | 26 | €601,337 | €528,558 | -€72,779 | -12.1% |
| Financial fixed assets | 28 | €6,760 | €6,760 | = | 0.0% |
| Current assets | 29/58 | €1,863,182 | €1,808,019 | -€55,163 | -3.0% |
| Stocks and contracts in progress | 3 | €1,225,238 | €1,183,432 | -€41,806 | -3.4% |
| Stocks | 30/36 | €1,225,238 | €1,183,432 | -€41,806 | -3.4% |
| Amounts receivable within one year | 40/41 | €574,206 | €573,915 | -€291 | -0.1% |
| Trade receivables | 40 | €278,031 | €237,632 | -€40,399 | -14.5% |
| Other amounts receivable | 41 | €296,175 | €336,283 | +€40,108 | +13.5% |
| Current investments | 50/53 | €765 | €765 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,873 | €43,373 | +€1,500 | +3.6% |
| Deferred charges and accrued income | 490/1 | €21,099 | €6,534 | -€14,565 | -69.0% |
| Total equity and liabilities | 10/49 | €2,496,458 | €2,395,567 | -€100,890 | -4.0% |
| Equity | 10/15 | €804,804 | €823,377 | +€18,573 | +2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €784,804 | €803,377 | +€18,573 | +2.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €784,804 | €803,377 | +€18,573 | +2.4% |
| Amounts payable | 17/49 | €1,691,654 | €1,572,190 | -€119,464 | -7.1% |
| Amounts payable after more than one year | 17 | €392,234 | €308,878 | -€83,356 | -21.3% |
| Financial debts | 170/4 | €392,234 | €308,878 | -€83,356 | -21.3% |
| Amounts payable within one year | 42/48 | €1,295,579 | €1,263,312 | -€32,267 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €109,814 | €134,683 | +€24,869 | +22.6% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €685,377 | €564,009 | -€121,368 | -17.7% |
| Suppliers | 440/4 | €685,377 | €564,009 | -€121,368 | -17.7% |
| Taxes, remuneration and social security | 45 | €62,488 | €145,759 | +€83,271 | +133% |
| Taxes | 450/3 | €51,149 | €112,717 | +€61,568 | +120% |
| Remuneration and social security | 454/9 | €11,340 | €33,042 | +€21,702 | +191% |
| Other amounts payable | 47/48 | €262,899 | €243,861 | -€19,038 | -7.2% |
| Accrued charges and deferred income | 492/3 | €3,841 | €0 | -€3,841 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €162,686 | €197,796 | +€35,110 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,269 | €91,944 | +€8,675 | +10.4% |
| Other operating charges | 640/8 | €9,036 | €26,444 | +€17,408 | +193% |
| Gross operating margin | 9900 | €276,087 | €362,327 | +€86,240 | +31.2% |
| Operating profit (loss) | 9901 | €21,096 | €46,143 | +€25,047 | +119% |
| Financial income | 75/76B | €25,429 | €954 | -€24,475 | -96.2% |
| Recurring financial income | 75 | €25,429 | €954 | -€24,475 | -96.2% |
| Financial charges | 65/66B | €29,747 | €23,482 | -€6,265 | -21.1% |
| Recurring financial charges | 65 | €29,747 | €23,482 | -€6,265 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €16,778 | €23,616 | +€6,838 | +40.8% |
| Income taxes | 67/77 | €7,256 | €5,042 | -€2,213 | -30.5% |
| Profit (loss) for the period | 9904 | €9,522 | €18,573 | +€9,051 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,522 | €18,573 | +€9,051 | +95.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.