CLINIKOR: 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.
CLINIKOR
Largest movements
- Cash +€77,185
up €77,185 (+49.9%), from €154,794 to €231,979
mainly Net result for the year (+€78,971) and Depreciation (+€47,963)
- Intangible fixed assets -€42,143
down €42,143 (-100%), from €42,143 to €0
- Tangible fixed assets -€3,268
down €3,268 (-12.8%), from €25,619 to €22,352
of which Land and buildings: -€1,929
- Reserves +€78,971
up €78,971 (+460%), from €17,156 to €96,127
of which Distributable reserves: +€78,971
- Current portion of long-term debt -€29,260
down €29,260 (-83.2%), from €35,180 to €5,920
- Debts after one year -€5,920
down €5,920 (-100%), from €5,920 to €0
- Tax, wage and social debts -€5,734
down €5,734 (-56.6%), from €10,129 to €4,394
- Accrued charges and deferred income -€3,783
down €3,783 (-11.5%), from €33,007 to €29,224
- Financial charges -€31,430
down €31,430, from €5,741 to -€25,689
- Taxes -€8,672
down €8,672 (-36.9%), from €23,527 to €14,855
- Other operating charges -€3,576
down €3,576 (-80.2%), from €4,460 to €884
- Gross operating margin +€2,974
up €2,974 (+2.6%), from €113,973 to €116,946
- Depreciation +€1,793
up €1,793 (+3.9%), from €46,169 to €47,963
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 | €266,498 | €298,881 | +€32,383 | +12.2% |
| Fixed assets | 21/28 | €67,762 | €22,502 | -€45,260 | -66.8% |
| Intangible fixed assets | 21 | €42,143 | €0 | -€42,143 | -100% |
| Tangible fixed assets | 22/27 | €25,619 | €22,352 | -€3,268 | -12.8% |
| Land and buildings | 22 | €6,085 | €4,156 | -€1,929 | -31.7% |
| Plant, machinery and equipment | 23 | €12,436 | €11,101 | -€1,335 | -10.7% |
| Furniture and vehicles | 24 | €7,098 | €7,095 | -€4 | 0.0% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €198,736 | €276,379 | +€77,643 | +39.1% |
| Stocks and contracts in progress | 3 | €32,474 | €32,474 | = | 0.0% |
| Stocks | 30/36 | €32,474 | €32,474 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,752 | €6,432 | +€680 | +11.8% |
| Trade receivables | 40 | €24 | €3,974 | +€3,950 | +16,767% |
| Other amounts receivable | 41 | €5,728 | €2,458 | -€3,270 | -57.1% |
| Cash at bank and in hand | 54/58 | €154,794 | €231,979 | +€77,185 | +49.9% |
| Deferred charges and accrued income | 490/1 | €5,717 | €5,494 | -€222 | -3.9% |
| Total equity and liabilities | 10/49 | €266,498 | €298,881 | +€32,383 | +12.2% |
| Equity | 10/15 | €77,156 | €156,127 | +€78,971 | +102% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €17,156 | €96,127 | +€78,971 | +460% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €17,156 | €96,127 | +€78,971 | +460% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €189,342 | €142,754 | -€46,588 | -24.6% |
| Amounts payable after more than one year | 17 | €5,920 | €0 | -€5,920 | -100% |
| Financial debts | 170/4 | €5,920 | €0 | -€5,920 | -100% |
| Amounts payable within one year | 42/48 | €150,414 | €113,530 | -€36,885 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €35,180 | €5,920 | -€29,260 | -83.2% |
| Trade debts | 44 | €105,060 | €103,102 | -€1,959 | -1.9% |
| Suppliers | 440/4 | €105,060 | €103,102 | -€1,959 | -1.9% |
| Taxes, remuneration and social security | 45 | €10,129 | €4,394 | -€5,734 | -56.6% |
| Taxes | 450/3 | €10,129 | €4,394 | -€5,734 | -56.6% |
| Other amounts payable | 47/48 | €45 | €113 | +€68 | +152% |
| Accrued charges and deferred income | 492/3 | €33,007 | €29,224 | -€3,783 | -11.5% |
| Remuneration, social security and pensions | 62 | €59 | €0 | -€59 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,169 | €47,963 | +€1,793 | +3.9% |
| Other operating charges | 640/8 | €4,460 | €884 | -€3,576 | -80.2% |
| Gross operating margin | 9900 | €113,973 | €116,946 | +€2,974 | +2.6% |
| Operating profit (loss) | 9901 | €63,284 | €68,100 | +€4,815 | +7.6% |
| Financial income | 75/76B | €165 | €38 | -€127 | -77.1% |
| Recurring financial income | 75 | €165 | €38 | -€127 | -77.1% |
| Financial charges | 65/66B | €5,741 | -€25,689 | -€31,430 | |
| Recurring financial charges | 65 | €5,741 | -€25,689 | -€31,430 | |
| Profit (loss) for the period before taxes | 9903 | €57,707 | €93,826 | +€36,118 | +62.6% |
| Income taxes | 67/77 | €23,527 | €14,855 | -€8,672 | -36.9% |
| Profit (loss) for the period | 9904 | €34,180 | €78,971 | +€44,791 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €34,180 | €78,971 | +€44,791 | +131% |
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 24 October 2026 via checked.be.