Clinicare Shops: 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.
Clinicare Shops
Largest movements
- Stocks and contracts -€40,194
down €40,194 (-39.4%), from €102,012 to €61,818
- Cash +€40,139
up €40,139 (+93.2%), from €43,082 to €83,221
mainly Stocks and contracts (+€40,194) and Depreciation (+€10,058)
- Intangible fixed assets -€7,014
down €7,014 (-54.8%), from €12,796 to €5,782
- Tax, wage and social debts -€7,058
down €7,058 (-62.0%), from €11,390 to €4,332
of which Taxes: -€10,231
- Accrued charges and deferred income -€4,972
down €4,972 (-61.5%), from €8,082 to €3,110
- Trade debts +€3,793
up €3,793 (+44.1%), from €8,608 to €12,401
- Gross operating margin +€42,328
up €42,328, from -€682 to €41,646
- Staff costs +€13,252
up €13,252 (+106%), from €12,478 to €25,730
- Financial charges -€4,591
down €4,591 (-59.4%), from €7,726 to €3,135
- Depreciation -€1,827
down €1,827 (-15.4%), from €11,885 to €10,058
- Other operating charges -€481
down €481 (-17.4%), from €2,760 to €2,279
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 | €306,956 | €297,488 | -€9,468 | -3.1% |
| Fixed assets | 21/28 | €28,639 | €18,581 | -€10,058 | -35.1% |
| Intangible fixed assets | 21 | €12,796 | €5,782 | -€7,014 | -54.8% |
| Tangible fixed assets | 22/27 | €15,658 | €12,614 | -€3,044 | -19.4% |
| Plant, machinery and equipment | 23 | €2,960 | €1,606 | -€1,354 | -45.8% |
| Furniture and vehicles | 24 | €3,944 | €3,444 | -€500 | -12.7% |
| Other tangible fixed assets | 26 | €8,754 | €7,564 | -€1,190 | -13.6% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €278,317 | €278,907 | +€590 | +0.2% |
| Stocks and contracts in progress | 3 | €102,012 | €61,818 | -€40,194 | -39.4% |
| Stocks | 30/36 | €102,012 | €61,818 | -€40,194 | -39.4% |
| Amounts receivable within one year | 40/41 | €133,223 | €133,691 | +€468 | +0.4% |
| Trade receivables | 40 | €15,867 | €9,878 | -€5,989 | -37.7% |
| Other amounts receivable | 41 | €117,356 | €123,813 | +€6,457 | +5.5% |
| Cash at bank and in hand | 54/58 | €43,082 | €83,221 | +€40,139 | +93.2% |
| Deferred charges and accrued income | 490/1 | €0 | €177 | +€177 | |
| Total equity and liabilities | 10/49 | €306,956 | €297,488 | -€9,468 | -3.1% |
| Equity | 10/15 | €216,105 | €216,922 | +€817 | +0.4% |
| Contributions | 10/11 | €3,945 | €3,945 | = | 0.0% |
| Reserves | 13 | €212,160 | €212,977 | +€817 | +0.4% |
| Non-distributable reserves | 130/1 | €592 | €592 | = | 0.0% |
| Reserves not available under the articles | 1311 | €592 | €592 | = | 0.0% |
| Distributable reserves | 133 | €211,568 | €212,385 | +€817 | +0.4% |
| Amounts payable | 17/49 | €90,852 | €80,566 | -€10,285 | -11.3% |
| Amounts payable within one year | 42/48 | €82,770 | €77,456 | -€5,313 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,608 | €12,401 | +€3,793 | +44.1% |
| Suppliers | 440/4 | €8,608 | €12,401 | +€3,793 | +44.1% |
| Taxes, remuneration and social security | 45 | €11,390 | €4,332 | -€7,058 | -62.0% |
| Taxes | 450/3 | €10,377 | €145 | -€10,231 | -98.6% |
| Remuneration and social security | 454/9 | €1,013 | €4,187 | +€3,173 | +313% |
| Other amounts payable | 47/48 | €62,772 | €60,724 | -€2,049 | -3.3% |
| Accrued charges and deferred income | 492/3 | €8,082 | €3,110 | -€4,972 | -61.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €12,478 | €25,730 | +€13,252 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,885 | €10,058 | -€1,827 | -15.4% |
| Other operating charges | 640/8 | €2,760 | €2,279 | -€481 | -17.4% |
| Gross operating margin | 9900 | -€682 | €41,646 | +€42,328 | |
| Operating profit (loss) | 9901 | -€27,805 | €3,579 | +€31,384 | |
| Financial income | 75/76B | €757 | €547 | -€210 | -27.7% |
| Recurring financial income | 75 | €757 | €547 | -€210 | -27.7% |
| Financial charges | 65/66B | €7,726 | €3,135 | -€4,591 | -59.4% |
| Recurring financial charges | 65 | €7,726 | €3,135 | -€4,591 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,775 | €991 | +€35,766 | |
| Income taxes | 67/77 | €136 | €174 | +€38 | +27.9% |
| Profit (loss) for the period | 9904 | -€34,911 | €817 | +€35,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,911 | €817 | +€35,728 |
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 31 October 2026 via checked.be.