Clinical Consoul: 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.
Clinical Consoul
Largest movements
- Cash +€62,606
up €62,606 (+30.8%), from €202,936 to €265,542
mainly Other debts (+€246,040) and Net result for the year (+€89,265)
- Receivables within one year +€33,489
up €33,489 (+2,258%), from €1,483 to €34,972
of which Trade receivables: +€34,609
- Tangible fixed assets -€4,180
down €4,180 (-54.5%), from €7,663 to €3,483
- Other debts +€246,040
up €246,040 (+34,471%), from €714 to €246,754
- Profit (loss) carried forward -€198,923
no longer reported in 2025 (was €198,923)
- Tax, wage and social debts +€51,087
up €51,087 (+8,805%), from €580 to €51,667
- Current portion of long-term debt -€4,406
no longer reported in 2025 (was €4,406)
- Gross operating margin +€30,686
up €30,686 (+34.0%), from €90,139 to €120,825
- Taxes +€7,859
up €7,859 (+42.3%), from €18,580 to €26,439
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 | €212,082 | €303,997 | +€91,915 | +43.3% |
| Fixed assets | 21/28 | €7,663 | €3,483 | -€4,180 | -54.5% |
| Tangible fixed assets | 22/27 | €7,663 | €3,483 | -€4,180 | -54.5% |
| Furniture and vehicles | 24 | €7,663 | €3,483 | -€4,180 | -54.5% |
| Current assets | 29/58 | €204,419 | €300,514 | +€96,095 | +47.0% |
| Amounts receivable within one year | 40/41 | €1,483 | €34,972 | +€33,489 | +2,258% |
| Trade receivables | 40 | - | €34,609 | +€34,609 | |
| Other amounts receivable | 41 | €1,483 | €363 | -€1,120 | -75.5% |
| Cash at bank and in hand | 54/58 | €202,936 | €265,542 | +€62,606 | +30.8% |
| Total equity and liabilities | 10/49 | €212,082 | €303,997 | +€91,915 | +43.3% |
| Equity | 10/15 | €201,923 | €3,000 | -€198,923 | -98.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,923 | - | -€198,923 | |
| Amounts payable | 17/49 | €10,160 | €300,997 | +€290,837 | +2,863% |
| Amounts payable within one year | 42/48 | €10,160 | €300,997 | +€290,837 | +2,863% |
| Current portion of amounts payable after more than one year | 42 | €4,406 | - | -€4,406 | |
| Trade debts | 44 | €4,460 | €2,576 | -€1,884 | -42.2% |
| Suppliers | 440/4 | €4,460 | €2,576 | -€1,884 | -42.2% |
| Taxes, remuneration and social security | 45 | €580 | €51,667 | +€51,087 | +8,805% |
| Taxes | 450/3 | €580 | €51,667 | +€51,087 | +8,805% |
| Other amounts payable | 47/48 | €714 | €246,754 | +€246,040 | +34,471% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,180 | €4,180 | = | 0.0% |
| Other operating charges | 640/8 | €1,118 | €1,165 | +€47 | +4.2% |
| Gross operating margin | 9900 | €90,139 | €120,825 | +€30,686 | +34.0% |
| Operating profit (loss) | 9901 | €84,841 | €115,480 | +€30,639 | +36.1% |
| Financial income | 75/76B | €175 | €108 | -€67 | -38.4% |
| Recurring financial income | 75 | €175 | €108 | -€67 | -38.4% |
| Financial charges | 65/66B | €846 | -€116 | -€962 | |
| Recurring financial charges | 65 | €846 | -€116 | -€962 | |
| Profit (loss) for the period before taxes | 9903 | €84,170 | €115,704 | +€31,534 | +37.5% |
| Income taxes | 67/77 | €18,580 | €26,439 | +€7,859 | +42.3% |
| Profit (loss) for the period | 9904 | €65,590 | €89,265 | +€23,675 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,590 | €89,265 | +€23,675 | +36.1% |
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 25 October 2026 via checked.be.