CLINIC 6: 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.
CLINIC 6
Largest movements
- Receivables within one year -€226,710
down €226,710 (-47.0%), from €482,666 to €255,956
of which Trade receivables: -€263,159
- Cash -€14,426
down €14,426 (-19.3%), from €74,589 to €60,163
mainly Trade debts (-€389,816)
- Stocks and contracts -€9,395
down €9,395 (-21.2%), from €44,300 to €34,905
- Trade debts -€389,816
down €389,816 (-81.2%), from €480,010 to €90,194
- Other debts +€135,988
new in 2025: €135,988
- Financial income -€7,202
no longer reported in 2025 (was €7,202)
- Gross operating margin -€5,008
down €5,008 (-39.1%), from €12,798 to €7,790
- Depreciation -€3,350
down €3,350 (-61.7%), from €5,431 to €2,081
- Financial charges -€3,252
down €3,252 (-47.8%), from €6,799 to €3,547
- Other operating charges +€1,005
up €1,005 (+527%), from €191 to €1,195
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 | €610,272 | €357,411 | -€252,860 | -41.4% |
| Fixed assets | 21/28 | €6,362 | €4,282 | -€2,081 | -32.7% |
| Tangible fixed assets | 22/27 | €6,242 | €4,162 | -€2,081 | -33.3% |
| Furniture and vehicles | 24 | €6,242 | €4,162 | -€2,081 | -33.3% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €603,910 | €353,130 | -€250,780 | -41.5% |
| Stocks and contracts in progress | 3 | €44,300 | €34,905 | -€9,395 | -21.2% |
| Stocks | 30/36 | €44,300 | €34,905 | -€9,395 | -21.2% |
| Amounts receivable within one year | 40/41 | €482,666 | €255,956 | -€226,710 | -47.0% |
| Trade receivables | 40 | €477,021 | €213,862 | -€263,159 | -55.2% |
| Other amounts receivable | 41 | €5,645 | €42,094 | +€36,450 | +646% |
| Cash at bank and in hand | 54/58 | €74,589 | €60,163 | -€14,426 | -19.3% |
| Deferred charges and accrued income | 490/1 | €2,355 | €2,106 | -€249 | -10.6% |
| Total equity and liabilities | 10/49 | €610,272 | €357,411 | -€252,860 | -41.4% |
| Equity | 10/15 | €130,262 | €131,229 | +€967 | +0.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,847 | €4,847 | = | 0.0% |
| Distributable reserves | 133 | €4,847 | €4,847 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,415 | €86,382 | +€967 | +1.1% |
| Amounts payable | 17/49 | €480,010 | €226,182 | -€253,828 | -52.9% |
| Amounts payable within one year | 42/48 | €480,010 | €226,182 | -€253,828 | -52.9% |
| Trade debts | 44 | €480,010 | €90,194 | -€389,816 | -81.2% |
| Suppliers | 440/4 | €480,010 | €90,194 | -€389,816 | -81.2% |
| Other amounts payable | 47/48 | - | €135,988 | +€135,988 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,431 | €2,081 | -€3,350 | -61.7% |
| Other operating charges | 640/8 | €191 | €1,195 | +€1,005 | +527% |
| Gross operating margin | 9900 | €12,798 | €7,790 | -€5,008 | -39.1% |
| Operating profit (loss) | 9901 | €7,177 | €4,514 | -€2,662 | -37.1% |
| Financial income | 75/76B | €7,202 | - | -€7,202 | |
| Recurring financial income | 75 | €7,202 | - | -€7,202 | |
| Financial charges | 65/66B | €6,799 | €3,547 | -€3,252 | -47.8% |
| Recurring financial charges | 65 | €6,799 | €3,547 | -€3,252 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €7,580 | €967 | -€6,613 | -87.2% |
| Income taxes | 67/77 | €23 | - | -€23 | |
| Profit (loss) for the period | 9904 | €7,557 | €967 | -€6,590 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,557 | €967 | -€6,590 | -87.2% |
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 27 October 2026 via checked.be.