CLINICCON: what changed
Two fiscal 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.
CLINICCON
Largest movements
- Tangible fixed assets -€405,751
down €405,751 (-100.0%), from €405,751 to €0
of which Land and buildings: -€405,751
- Receivables within one year +€207,184
up €207,184 (+3169.3%), from €6,537 to €213,721
of which Other amounts receivable: +€207,917
- Cash +€53,707
up €53,707 (+399.4%), from €13,447 to €67,154
mainly Investment in fixed assets (net) (+€405,751) and Net result for the year (+€65,530)
- Debts after one year -€224,500
down €224,500 (-100.0%), from €224,500 to €0
- Trade debts +€57,614
up €57,614 (+2603.4%), from €2,213 to €59,828
- Other debts +€50,221
up €50,221 (+76.4%), from €65,750 to €115,971
- Current portion of long-term debt -€29,920
down €29,920 (-100.0%), from €29,920 to €0
- Tax, wage and social debts +€10,586
up €10,586, from €0 to €10,586
of which Taxes: +€10,586
- Gross operating margin +€84,812
up €84,812 (+344.9%), from €24,594 to €109,406
- Taxes +€28,408
up €28,408 (+19595.4%), from €145 to €28,552
- Depreciation -€25,708
down €25,708 (-100.0%), from €25,708 to €0
- Financial charges +€1,421
up €1,421 (+15.2%), from €9,372 to €10,793
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.
Cash bridge derived
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 | €425,735 | €280,876 | -€144,859 | -34.0% |
| Fixed assets | 21/28 | €405,751 | €0 | -€405,751 | -100.0% |
| Tangible fixed assets | 22/27 | €405,751 | €0 | -€405,751 | -100.0% |
| Land and buildings | 22 | €405,751 | €0 | -€405,751 | -100.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €19,984 | €280,876 | +€260,892 | +1305.5% |
| Amounts receivable within one year | 40/41 | €6,537 | €213,721 | +€207,184 | +3169.3% |
| Trade receivables | 40 | €4,007 | €3,274 | -€733 | -18.3% |
| Other amounts receivable | 41 | €2,530 | €210,448 | +€207,917 | +8217.5% |
| Cash at bank and in hand | 54/58 | €13,447 | €67,154 | +€53,707 | +399.4% |
| Total equity and liabilities | 10/49 | €425,735 | €280,876 | -€144,859 | -34.0% |
| Equity | 10/15 | €97,346 | €90,376 | -€6,970 | -7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,746 | €71,776 | -€6,970 | -8.9% |
| Distributable reserves | 133 | €78,746 | €71,776 | -€6,970 | -8.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €328,389 | €190,500 | -€137,890 | -42.0% |
| Amounts payable after more than one year | 17 | €224,500 | €0 | -€224,500 | -100.0% |
| Financial debts | 170/4 | €224,500 | €0 | -€224,500 | -100.0% |
| Amounts payable within one year | 42/48 | €97,883 | €186,385 | +€88,502 | +90.4% |
| Current portion of amounts payable after more than one year | 42 | €29,920 | €0 | -€29,920 | -100.0% |
| Trade debts | 44 | €2,213 | €59,828 | +€57,614 | +2603.4% |
| Suppliers | 440/4 | €2,213 | €59,828 | +€57,614 | +2603.4% |
| Taxes, remuneration and social security | 45 | €0 | €10,586 | +€10,586 | |
| Taxes | 450/3 | €0 | €10,586 | +€10,586 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €65,750 | €115,971 | +€50,221 | +76.4% |
| Accrued charges and deferred income | 492/3 | €6,007 | €4,115 | -€1,892 | -31.5% |
| Non-recurring operating income | 76A | - | €103,675 | +€103,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,708 | €0 | -€25,708 | -100.0% |
| Other operating charges | 640/8 | €4,316 | €4,530 | +€214 | +5.0% |
| Gross operating margin | 9900 | €24,594 | €109,406 | +€84,812 | +344.9% |
| Operating profit (loss) | 9901 | -€5,431 | €104,875 | +€110,307 | |
| Financial income | 75/76B | €64 | €0 | -€64 | -100.0% |
| Recurring financial income | 75 | €64 | €0 | -€64 | -100.0% |
| Financial charges | 65/66B | €9,372 | €10,793 | +€1,421 | +15.2% |
| Recurring financial charges | 65 | €9,372 | €10,793 | +€1,421 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,739 | €94,083 | +€108,822 | |
| Income taxes | 67/77 | €145 | €28,552 | +€28,408 | +19595.4% |
| Profit (loss) for the period | 9904 | -€14,884 | €65,530 | +€80,415 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,884 | €65,530 | +€80,415 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.