CLINICAL LAB & CO: what changed
CLINICAL LAB & CO
Largest movements
- Current investments +€109,050
up €109,050 (+77.6%), from €140,469 to €249,518
- Receivables within one year -€85,916
down €85,916 (-81.0%), from €106,042 to €20,126
of which Other amounts receivable: -€90,670
- Cash -€43,300
down €43,300 (-19.8%), from €218,538 to €175,238
mainly Contributions, distributions and other (-€149,703) and Current investments (-€109,050)
- Other debts -€36,643
down €36,643 (-22.7%), from €161,631 to €124,988
- Tax, wage and social debts +€13,927
up €13,927 (+89.0%), from €15,640 to €29,567
of which Taxes: +€16,927
- Trade debts -€4,967
down €4,967 (-93.1%), from €5,335 to €369
- Gross operating margin -€14,703
down €14,703 (-6.8%), from €215,361 to €200,658
- Taxes -€7,198
down €7,198 (-13.8%), from €52,250 to €45,051
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 | €484,406 | €457,271 | -€27,135 | -5.6% |
| Formation expenses | 20 | €519 | €239 | -€280 | -54.0% |
| Fixed assets | 21/28 | €14,525 | €11,618 | -€2,907 | -20.0% |
| Tangible fixed assets | 22/27 | €14,525 | €11,618 | -€2,907 | -20.0% |
| Furniture and vehicles | 24 | €14,525 | €11,618 | -€2,907 | -20.0% |
| Current assets | 29/58 | €469,362 | €445,414 | -€23,948 | -5.1% |
| Amounts receivable within one year | 40/41 | €106,042 | €20,126 | -€85,916 | -81.0% |
| Trade receivables | 40 | - | €4,754 | +€4,754 | |
| Other amounts receivable | 41 | €106,042 | €15,372 | -€90,670 | -85.5% |
| Current investments | 50/53 | €140,469 | €249,518 | +€109,050 | +77.6% |
| Cash at bank and in hand | 54/58 | €218,538 | €175,238 | -€43,300 | -19.8% |
| Deferred charges and accrued income | 490/1 | €4,314 | €532 | -€3,782 | -87.7% |
| Total equity and liabilities | 10/49 | €484,406 | €457,271 | -€27,135 | -5.6% |
| Equity | 10/15 | €301,128 | €301,128 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €298,128 | €298,128 | = | 0.0% |
| Distributable reserves | 133 | €298,128 | €298,128 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €183,278 | €156,143 | -€27,135 | -14.8% |
| Amounts payable within one year | 42/48 | €182,607 | €154,923 | -€27,683 | -15.2% |
| Trade debts | 44 | €5,335 | €369 | -€4,967 | -93.1% |
| Suppliers | 440/4 | €5,335 | €369 | -€4,967 | -93.1% |
| Taxes, remuneration and social security | 45 | €15,640 | €29,567 | +€13,927 | +89.0% |
| Taxes | 450/3 | €12,640 | €29,567 | +€16,927 | +134% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €161,631 | €124,988 | -€36,643 | -22.7% |
| Accrued charges and deferred income | 492/3 | €671 | €1,219 | +€548 | +81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,087 | €5,123 | +€2,036 | +65.9% |
| Other operating charges | 640/8 | €387 | €543 | +€156 | +40.2% |
| Gross operating margin | 9900 | €215,361 | €200,658 | -€14,703 | -6.8% |
| Operating profit (loss) | 9901 | €211,886 | €194,992 | -€16,894 | -8.0% |
| Financial income | 75/76B | €3,537 | €1,500 | -€2,037 | -57.6% |
| Recurring financial income | 75 | €3,537 | €1,500 | -€2,037 | -57.6% |
| Financial charges | 65/66B | €1,543 | €1,738 | +€195 | +12.7% |
| Recurring financial charges | 65 | €1,543 | €1,738 | +€195 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €213,881 | €194,754 | -€19,127 | -8.9% |
| Income taxes | 67/77 | €52,250 | €45,051 | -€7,198 | -13.8% |
| Profit (loss) for the period | 9904 | €161,631 | €149,703 | -€11,929 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €161,631 | €149,703 | -€11,929 | -7.4% |
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 7 November 2026 via checked.be.