Clinique 53: 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.
Clinique 53
Largest movements
- Cash +€15,169
up €15,169 (+53.4%), from €28,432 to €43,601
mainly Depreciation (+€34,987) and Other debts (+€19,376)
- Tangible fixed assets -€6,330
down €6,330 (-4.4%), from €142,454 to €136,124
of which Furniture and vehicles: -€7,997
- Receivables within one year +€4,644
up €4,644 (+9.7%), from €48,107 to €52,752
of which Trade receivables: +€7,086
- Other debts +€19,376
up €19,376 (+13.0%), from €148,988 to €168,364
- Profit (loss) carried forward +€16,221
up €16,221 (+104%), from €15,606 to €31,827
- Current portion of long-term debt -€12,027
down €12,027 (-85.3%), from €14,092 to €2,066
- Trade debts -€8,484
down €8,484 (-30.7%), from €27,646 to €19,163
- Accrued charges and deferred income -€5,000
down €5,000 (-85.9%), from €5,819 to €819
- Gross operating margin +€4,294
up €4,294 (+8.1%), from €53,121 to €57,416
- Depreciation +€3,748
up €3,748 (+12.0%), from €31,239 to €34,987
- Other operating charges -€772
down €772 (-66.6%), from €1,159 to €387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €219,965 | €234,351 | +€14,386 | +6.5% |
| Fixed assets | 21/28 | €142,454 | €136,124 | -€6,330 | -4.4% |
| Tangible fixed assets | 22/27 | €142,454 | €136,124 | -€6,330 | -4.4% |
| Plant, machinery and equipment | 23 | €24,177 | €30,384 | +€6,208 | +25.7% |
| Furniture and vehicles | 24 | €23,560 | €15,562 | -€7,997 | -33.9% |
| Other tangible fixed assets | 26 | €94,718 | €90,177 | -€4,541 | -4.8% |
| Current assets | 29/58 | €77,511 | €98,227 | +€20,716 | +26.7% |
| Amounts receivable within one year | 40/41 | €48,107 | €52,752 | +€4,644 | +9.7% |
| Trade receivables | 40 | €45,574 | €52,659 | +€7,086 | +15.5% |
| Other amounts receivable | 41 | €2,534 | €92 | -€2,441 | -96.4% |
| Cash at bank and in hand | 54/58 | €28,432 | €43,601 | +€15,169 | +53.4% |
| Deferred charges and accrued income | 490/1 | €972 | €1,874 | +€902 | +92.9% |
| Total equity and liabilities | 10/49 | €219,965 | €234,351 | +€14,386 | +6.5% |
| Equity | 10/15 | €18,606 | €34,827 | +€16,221 | +87.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,606 | €31,827 | +€16,221 | +104% |
| Amounts payable | 17/49 | €201,359 | €199,524 | -€1,836 | -0.9% |
| Amounts payable within one year | 42/48 | €195,540 | €198,705 | +€3,165 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €14,092 | €2,066 | -€12,027 | -85.3% |
| Trade debts | 44 | €27,646 | €19,163 | -€8,484 | -30.7% |
| Suppliers | 440/4 | €27,646 | €19,163 | -€8,484 | -30.7% |
| Taxes, remuneration and social security | 45 | €4,814 | €9,112 | +€4,298 | +89.3% |
| Taxes | 450/3 | €4,814 | €9,112 | +€4,298 | +89.3% |
| Other amounts payable | 47/48 | €148,988 | €168,364 | +€19,376 | +13.0% |
| Accrued charges and deferred income | 492/3 | €5,819 | €819 | -€5,000 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,239 | €34,987 | +€3,748 | +12.0% |
| Other operating charges | 640/8 | €1,159 | €387 | -€772 | -66.6% |
| Gross operating margin | 9900 | €53,121 | €57,416 | +€4,294 | +8.1% |
| Operating profit (loss) | 9901 | €20,723 | €22,041 | +€1,318 | +6.4% |
| Financial charges | 65/66B | €1,583 | €1,064 | -€520 | -32.8% |
| Recurring financial charges | 65 | €1,583 | €1,064 | -€520 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €19,140 | €20,977 | +€1,838 | +9.6% |
| Income taxes | 67/77 | €4,356 | €4,756 | +€401 | +9.2% |
| Profit (loss) for the period | 9904 | €14,784 | €16,221 | +€1,437 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,784 | €16,221 | +€1,437 | +9.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.