CliniCAP: 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.
CliniCAP
Largest movements
- Cash +€27,252
up €27,252 (+14.8%), from €184,735 to €211,987
mainly Net result for the year (+€140,574) and Other debts (+€71,222)
- Receivables within one year +€25,133
up €25,133 (+838%), from €3,000 to €28,133
of which Other amounts receivable: +€25,133
- Tangible fixed assets -€13,802
down €13,802 (-28.7%), from €48,149 to €34,347
of which Furniture and vehicles: -€13,478
- Other debts +€71,222
new in 2025: €71,222
- Tax, wage and social debts -€13,080
down €13,080 (-31.5%), from €41,550 to €28,471
- Debts after one year -€10,953
down €10,953 (-40.1%), from €27,293 to €16,340
- Profit (loss) carried forward -€8,387
down €8,387 (-5.6%), from €148,960 to €140,574
- Gross operating margin +€44,903
up €44,903 (+32.9%), from €136,358 to €181,261
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 | €235,884 | €275,059 | +€39,174 | +16.6% |
| Fixed assets | 21/28 | €48,149 | €34,347 | -€13,802 | -28.7% |
| Tangible fixed assets | 22/27 | €48,149 | €34,347 | -€13,802 | -28.7% |
| Plant, machinery and equipment | 23 | €2,906 | €2,581 | -€324 | -11.2% |
| Furniture and vehicles | 24 | €45,244 | €31,766 | -€13,478 | -29.8% |
| Current assets | 29/58 | €187,735 | €240,712 | +€52,977 | +28.2% |
| Amounts receivable within one year | 40/41 | €3,000 | €28,133 | +€25,133 | +838% |
| Trade receivables | 40 | €3,000 | €3,000 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €25,133 | +€25,133 | +31,416,450% |
| Cash at bank and in hand | 54/58 | €184,735 | €211,987 | +€27,252 | +14.8% |
| Deferred charges and accrued income | 490/1 | - | €591 | +€591 | |
| Total equity and liabilities | 10/49 | €235,884 | €275,059 | +€39,174 | +16.6% |
| Equity | 10/15 | €156,460 | €148,074 | -€8,387 | -5.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,960 | €140,574 | -€8,387 | -5.6% |
| Amounts payable | 17/49 | €79,424 | €126,985 | +€47,561 | +59.9% |
| Amounts payable after more than one year | 17 | €27,293 | €16,340 | -€10,953 | -40.1% |
| Financial debts | 170/4 | €27,293 | €16,340 | -€10,953 | -40.1% |
| Amounts payable within one year | 42/48 | €52,132 | €110,645 | +€58,514 | +112% |
| Current portion of amounts payable after more than one year | 42 | €10,494 | €10,953 | +€458 | +4.4% |
| Trade debts | 44 | €87 | - | -€87 | |
| Suppliers | 440/4 | €87 | - | -€87 | |
| Taxes, remuneration and social security | 45 | €41,550 | €28,471 | -€13,080 | -31.5% |
| Taxes | 450/3 | €41,550 | €28,471 | -€13,080 | -31.5% |
| Other amounts payable | 47/48 | - | €71,222 | +€71,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,622 | €13,802 | +€180 | +1.3% |
| Other operating charges | 640/8 | €618 | €432 | -€186 | -30.1% |
| Gross operating margin | 9900 | €136,358 | €181,261 | +€44,903 | +32.9% |
| Operating profit (loss) | 9901 | €122,118 | €167,027 | +€44,909 | +36.8% |
| Financial charges | 65/66B | €2,007 | €1,586 | -€421 | -21.0% |
| Recurring financial charges | 65 | €2,007 | €1,586 | -€421 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €120,111 | €165,440 | +€45,330 | +37.7% |
| Income taxes | 67/77 | €26,371 | €24,867 | -€1,504 | -5.7% |
| Profit (loss) for the period | 9904 | €93,740 | €140,574 | +€46,834 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,740 | €140,574 | +€46,834 | +50.0% |
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 27 October 2026 via checked.be.