CLINIQUE BAILLI.IT: 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 BAILLI.IT
Largest movements
- Intangible fixed assets -€42,719
down €42,719 (-16.9%), from €252,281 to €209,563
- Profit (loss) carried forward -€71,836
down €71,836, from €126 to -€71,711
- Tax, wage and social debts +€36,122
up €36,122 (+136%), from €26,495 to €62,617
of which Remuneration and social security: +€35,662
- Trade debts +€25,389
new in 2025: €25,389
- Debts after one year -€24,608
down €24,608 (-21.4%), from €115,139 to €90,531
- Other debts -€9,541
down €9,541 (-8.7%), from €109,632 to €100,090
- Staff costs +€58,522
up €58,522 (+94.8%), from €61,745 to €120,267
- Gross operating margin -€38,881
down €38,881 (-28.2%), from €137,709 to €98,829
- Financial charges -€5,304
down €5,304 (-88.5%), from €5,990 to €686
- Taxes -€4,502
down €4,502 (-92.8%), from €4,851 to €349
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 | €295,979 | €253,024 | -€42,955 | -14.5% |
| Fixed assets | 21/28 | €293,186 | €251,257 | -€41,929 | -14.3% |
| Intangible fixed assets | 21 | €252,281 | €209,563 | -€42,719 | -16.9% |
| Tangible fixed assets | 22/27 | €3,405 | €3,621 | +€216 | +6.4% |
| Plant, machinery and equipment | 23 | €2,506 | €1,372 | -€1,134 | -45.2% |
| Furniture and vehicles | 24 | €899 | €2,249 | +€1,350 | +150% |
| Financial fixed assets | 28 | €37,500 | €38,073 | +€573 | +1.5% |
| Current assets | 29/58 | €2,793 | €1,767 | -€1,026 | -36.7% |
| Amounts receivable within one year | 40/41 | €2,282 | €1,114 | -€1,167 | -51.2% |
| Trade receivables | 40 | €2,282 | €1,114 | -€1,167 | -51.2% |
| Current investments | 50/53 | - | €190 | +€190 | |
| Cash at bank and in hand | 54/58 | €341 | - | -€341 | |
| Deferred charges and accrued income | 490/1 | €170 | €462 | +€293 | +172% |
| Total equity and liabilities | 10/49 | €295,979 | €253,024 | -€42,955 | -14.5% |
| Equity | 10/15 | €20,106 | -€51,731 | -€71,836 | |
| Contributions | 10/11 | €2,980 | €2,980 | = | 0.0% |
| Reserves | 13 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126 | -€71,711 | -€71,836 | |
| Amounts payable | 17/49 | €275,873 | €304,755 | +€28,881 | +10.5% |
| Amounts payable after more than one year | 17 | €115,139 | €90,531 | -€24,608 | -21.4% |
| Financial debts | 170/4 | €115,139 | €90,531 | -€24,608 | -21.4% |
| Amounts payable within one year | 42/48 | €160,734 | €214,223 | +€53,489 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €24,608 | €26,127 | +€1,520 | +6.2% |
| Trade debts | 44 | - | €25,389 | +€25,389 | |
| Suppliers | 440/4 | - | €25,389 | +€25,389 | |
| Taxes, remuneration and social security | 45 | €26,495 | €62,617 | +€36,122 | +136% |
| Taxes | 450/3 | €7,777 | €8,237 | +€460 | +5.9% |
| Remuneration and social security | 454/9 | €18,718 | €54,380 | +€35,662 | +191% |
| Other amounts payable | 47/48 | €109,632 | €100,090 | -€9,541 | -8.7% |
| Remuneration, social security and pensions | 62 | €61,745 | €120,267 | +€58,522 | +94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,691 | €45,785 | +€1,094 | +2.4% |
| Other operating charges | 640/8 | €3,307 | €3,579 | +€272 | +8.2% |
| Gross operating margin | 9900 | €137,709 | €98,829 | -€38,881 | -28.2% |
| Operating profit (loss) | 9901 | €27,967 | -€70,802 | -€98,769 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +61.3% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +61.3% |
| Financial charges | 65/66B | €5,990 | €686 | -€5,304 | -88.5% |
| Recurring financial charges | 65 | €5,990 | €686 | -€5,304 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | €21,977 | -€71,488 | -€93,464 | |
| Income taxes | 67/77 | €4,851 | €349 | -€4,502 | -92.8% |
| Profit (loss) for the period | 9904 | €17,126 | -€71,836 | -€88,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,126 | -€71,836 | -€88,962 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.