CLINIC DE WALQUE: 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 DE WALQUE
Largest movements
- Cash +€55,546
up €55,546 (+130%), from €42,849 to €98,395
mainly Net result for the year (+€107,460) and Depreciation (+€24,382)
- Tangible fixed assets -€13,518
down €13,518 (-15.7%), from €86,294 to €72,776
of which Plant, machinery and equipment: -€9,487
- Other debts +€21,293
up €21,293 (+23.2%), from €91,780 to €113,073
- Tax, wage and social debts +€10,343
up €10,343 (+31.7%), from €32,676 to €43,019
of which Taxes: +€11,417
- Accrued charges and deferred income +€8,406
new in 2025: €8,406
- Gross operating margin +€10,199
up €10,199 (+4.5%), from €226,438 to €236,637
- Taxes +€9,350
up €9,350 (+39.8%), from €23,497 to €32,846
- Staff costs -€8,080
down €8,080 (-10.4%), from €77,973 to €69,893
- Other operating charges -€7,946
down €7,946 (-85.9%), from €9,247 to €1,300
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 | €136,926 | €177,774 | +€40,849 | +29.8% |
| Fixed assets | 21/28 | €91,394 | €77,876 | -€13,518 | -14.8% |
| Tangible fixed assets | 22/27 | €86,294 | €72,776 | -€13,518 | -15.7% |
| Plant, machinery and equipment | 23 | €39,494 | €30,007 | -€9,487 | -24.0% |
| Furniture and vehicles | 24 | €46,800 | €42,769 | -€4,030 | -8.6% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €45,532 | €99,898 | +€54,366 | +119% |
| Amounts receivable within one year | 40/41 | €2,683 | €1,503 | -€1,180 | -44.0% |
| Trade receivables | 40 | €1,180 | - | -€1,180 | |
| Other amounts receivable | 41 | €1,503 | €1,503 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,849 | €98,395 | +€55,546 | +130% |
| Total equity and liabilities | 10/49 | €136,926 | €177,774 | +€40,849 | +29.8% |
| Equity | 10/15 | €12,000 | €12,000 | = | 0.0% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable | 17/49 | €124,926 | €165,774 | +€40,849 | +32.7% |
| Amounts payable within one year | 42/48 | €124,926 | €157,369 | +€32,443 | +26.0% |
| Trade debts | 44 | €470 | €1,277 | +€807 | +172% |
| Suppliers | 440/4 | €470 | €1,277 | +€807 | +172% |
| Taxes, remuneration and social security | 45 | €32,676 | €43,019 | +€10,343 | +31.7% |
| Taxes | 450/3 | €21,569 | €32,985 | +€11,417 | +52.9% |
| Remuneration and social security | 454/9 | €11,108 | €10,034 | -€1,074 | -9.7% |
| Other amounts payable | 47/48 | €91,780 | €113,073 | +€21,293 | +23.2% |
| Accrued charges and deferred income | 492/3 | - | €8,406 | +€8,406 | |
| Remuneration, social security and pensions | 62 | €77,973 | €69,893 | -€8,080 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,223 | €24,382 | +€1,160 | +5.0% |
| Other operating charges | 640/8 | €9,247 | €1,300 | -€7,946 | -85.9% |
| Gross operating margin | 9900 | €226,438 | €236,637 | +€10,199 | +4.5% |
| Operating profit (loss) | 9901 | €115,995 | €141,061 | +€25,066 | +21.6% |
| Financial charges | 65/66B | €803 | €754 | -€49 | -6.1% |
| Recurring financial charges | 65 | €803 | €754 | -€49 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €115,191 | €140,307 | +€25,115 | +21.8% |
| Income taxes | 67/77 | €23,497 | €32,846 | +€9,350 | +39.8% |
| Profit (loss) for the period | 9904 | €91,695 | €107,460 | +€15,765 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €91,695 | €107,460 | +€15,765 | +17.2% |
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 17 October 2026 via checked.be.