Clinic 12B: what changed
Clinic 12B
Largest movements
- Deferred charges and accrued income +€152,000
up €152,000 (+29.2%), from €519,901 to €671,901
- Cash +€25,492
up €25,492 (+143%), from €17,841 to €43,333
mainly Trade debts (+€116,817) and Net result for the year (+€42,838)
- Receivables within one year -€24,124
down €24,124 (-13.8%), from €175,421 to €151,297
of which Other amounts receivable: -€102,433
- Tangible fixed assets +€12,125
up €12,125 (+6.5%), from €187,197 to €199,322
of which Land and buildings: +€10,485
- Trade debts +€116,817
up €116,817 (+2,137%), from €5,467 to €122,285
- Reserves +€42,838
up €42,838 (+5.7%), from €746,036 to €788,874
of which Distributable reserves: +€42,838
- Current portion of long-term debt +€24,871
up €24,871 (+63.6%), from €39,086 to €63,957
- Other debts -€16,400
down €16,400 (-62.6%), from €26,208 to €9,808
- Gross operating margin +€239,045
up €239,045 (+170%), from €140,569 to €379,614
- Other operating charges +€25,187
up €25,187 (+669%), from €3,765 to €28,952
- Staff costs +€24,242
up €24,242 (+10.0%), from €242,787 to €267,029
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €903,310 | €1,066,940 | +€163,630 | +18.1% |
| Fixed assets | 21/28 | €190,147 | €200,409 | +€10,262 | +5.4% |
| Intangible fixed assets | 21 | €2,950 | €1,087 | -€1,863 | -63.2% |
| Tangible fixed assets | 22/27 | €187,197 | €199,322 | +€12,125 | +6.5% |
| Land and buildings | 22 | €168,650 | €179,135 | +€10,485 | +6.2% |
| Plant, machinery and equipment | 23 | €12,293 | €12,851 | +€559 | +4.5% |
| Furniture and vehicles | 24 | €2,200 | €3,281 | +€1,081 | +49.2% |
| Assets under construction and advance payments | 27 | €4,055 | €4,055 | = | 0.0% |
| Current assets | 29/58 | €713,163 | €866,531 | +€153,368 | +21.5% |
| Amounts receivable within one year | 40/41 | €175,421 | €151,297 | -€24,124 | -13.8% |
| Trade receivables | 40 | €1,541 | €79,850 | +€78,309 | +5,083% |
| Other amounts receivable | 41 | €173,880 | €71,447 | -€102,433 | -58.9% |
| Cash at bank and in hand | 54/58 | €17,841 | €43,333 | +€25,492 | +143% |
| Deferred charges and accrued income | 490/1 | €519,901 | €671,901 | +€152,000 | +29.2% |
| Total equity and liabilities | 10/49 | €903,310 | €1,066,940 | +€163,630 | +18.1% |
| Equity | 10/15 | €752,236 | €795,074 | +€42,838 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €746,036 | €788,874 | +€42,838 | +5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €744,176 | €787,014 | +€42,838 | +5.8% |
| Amounts payable | 17/49 | €151,074 | €271,866 | +€120,792 | +80.0% |
| Amounts payable after more than one year | 17 | €52,302 | €43,154 | -€9,148 | -17.5% |
| Financial debts | 170/4 | €52,302 | €43,154 | -€9,148 | -17.5% |
| Amounts payable within one year | 42/48 | €98,772 | €228,712 | +€129,940 | +132% |
| Current portion of amounts payable after more than one year | 42 | €39,086 | €63,957 | +€24,871 | +63.6% |
| Trade debts | 44 | €5,467 | €122,285 | +€116,817 | +2,137% |
| Suppliers | 440/4 | €5,467 | €122,285 | +€116,817 | +2,137% |
| Taxes, remuneration and social security | 45 | €28,010 | €32,662 | +€4,652 | +16.6% |
| Taxes | 450/3 | - | €1,686 | +€1,686 | |
| Remuneration and social security | 454/9 | €28,010 | €30,976 | +€2,966 | +10.6% |
| Other amounts payable | 47/48 | €26,208 | €9,808 | -€16,400 | -62.6% |
| Remuneration, social security and pensions | 62 | €242,787 | €267,029 | +€24,242 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,207 | €35,825 | +€3,619 | +11.2% |
| Other operating charges | 640/8 | €3,765 | €28,952 | +€25,187 | +669% |
| Gross operating margin | 9900 | €140,569 | €379,614 | +€239,045 | +170% |
| Operating profit (loss) | 9901 | -€138,189 | €47,808 | +€185,997 | |
| Financial income | 75/76B | €0 | €9 | +€9 | +11,150% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +11,150% |
| Financial charges | 65/66B | €6,270 | €4,979 | -€1,291 | -20.6% |
| Recurring financial charges | 65 | €6,270 | €4,979 | -€1,291 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€144,459 | €42,838 | +€187,297 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€144,459 | €42,838 | +€187,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€144,459 | €42,838 | +€187,297 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.