Clinique Leroy: what changed
Clinique Leroy
Largest movements
- Tangible fixed assets -€46,994
down €46,994 (-89.5%), from €52,505 to €5,511
of which Plant, machinery and equipment: -€47,064
- Cash +€14,468
up €14,468 (+149%), from €9,724 to €24,192
mainly Investment in fixed assets (net) (+€45,307) and Net result for the year (+€13,739)
- Deferred charges and accrued income -€1,930
down €1,930 (-63.7%), from €3,032 to €1,101
- Debts after one year -€24,187
down €24,187 (-100%), from €24,187 to €0
- Current portion of long-term debt -€8,508
down €8,508 (-100%), from €8,508 to €0
- Tax, wage and social debts +€5,280
up €5,280 (+227%), from €2,328 to €7,607
of which Taxes: +€3,786
- Reserves -€3,261
down €3,261 (-19.1%), from €17,113 to €13,851
- Other debts -€2,653
down €2,653 (-26.1%), from €10,180 to €7,527
- Depreciation -€8,484
down €8,484 (-81.0%), from €10,471 to €1,987
- Gross operating margin +€3,210
up €3,210 (+14.3%), from €22,446 to €25,657
- Taxes +€2,717
up €2,717 (+117%), from €2,328 to €5,044
- Other operating charges +€2,454
up €2,454 (+913%), from €269 to €2,723
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,238 | €35,795 | -€35,442 | -49.8% |
| Fixed assets | 21/28 | €54,305 | €7,011 | -€47,294 | -87.1% |
| Tangible fixed assets | 22/27 | €52,505 | €5,511 | -€46,994 | -89.5% |
| Plant, machinery and equipment | 23 | €50,387 | €3,323 | -€47,064 | -93.4% |
| Furniture and vehicles | 24 | €2,117 | €2,187 | +€70 | +3.3% |
| Financial fixed assets | 28 | €1,800 | €1,500 | -€300 | -16.7% |
| Current assets | 29/58 | €16,933 | €28,785 | +€11,852 | +70.0% |
| Amounts receivable within one year | 40/41 | €4,178 | €3,491 | -€687 | -16.4% |
| Trade receivables | 40 | €4,178 | €3,491 | -€687 | -16.4% |
| Cash at bank and in hand | 54/58 | €9,724 | €24,192 | +€14,468 | +149% |
| Deferred charges and accrued income | 490/1 | €3,032 | €1,101 | -€1,930 | -63.7% |
| Total equity and liabilities | 10/49 | €71,238 | €35,795 | -€35,442 | -49.8% |
| Equity | 10/15 | €22,113 | €18,851 | -€3,261 | -14.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,113 | €13,851 | -€3,261 | -19.1% |
| Distributable reserves | 133 | €17,113 | €13,851 | -€3,261 | -19.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €49,125 | €16,944 | -€32,181 | -65.5% |
| Amounts payable after more than one year | 17 | €24,187 | €0 | -€24,187 | -100% |
| Financial debts | 170/4 | €24,187 | €0 | -€24,187 | -100% |
| Amounts payable within one year | 42/48 | €24,938 | €16,944 | -€7,994 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €8,508 | €0 | -€8,508 | -100% |
| Financial debts | 43 | €292 | €0 | -€292 | -100% |
| Credit institutions | 430/8 | €292 | €0 | -€292 | -100% |
| Trade debts | 44 | €3,630 | €1,809 | -€1,821 | -50.2% |
| Suppliers | 440/4 | €3,630 | €1,809 | -€1,821 | -50.2% |
| Taxes, remuneration and social security | 45 | €2,328 | €7,607 | +€5,280 | +227% |
| Taxes | 450/3 | €2,328 | €6,114 | +€3,786 | +163% |
| Remuneration and social security | 454/9 | - | €1,494 | +€1,494 | |
| Other amounts payable | 47/48 | €10,180 | €7,527 | -€2,653 | -26.1% |
| Non-recurring operating income | 76A | - | €24,254 | +€24,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,471 | €1,987 | -€8,484 | -81.0% |
| Other operating charges | 640/8 | €269 | €2,723 | +€2,454 | +913% |
| Gross operating margin | 9900 | €22,446 | €25,657 | +€3,210 | +14.3% |
| Operating profit (loss) | 9901 | €11,707 | €20,947 | +€9,240 | +78.9% |
| Financial charges | 65/66B | €2,132 | €2,164 | +€32 | +1.5% |
| Recurring financial charges | 65 | €2,132 | €2,164 | +€32 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €9,575 | €18,783 | +€9,208 | +96.2% |
| Income taxes | 67/77 | €2,328 | €5,044 | +€2,717 | +117% |
| Profit (loss) for the period | 9904 | €7,247 | €13,739 | +€6,491 | +89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,247 | €13,739 | +€6,491 | +89.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.