CliniSa: 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.
CliniSa
Largest movements
- Tangible fixed assets +€31,380
up €31,380 (+10.5%), from €300,018 to €331,398
of which Land and buildings: +€30,289
- Receivables within one year +€20,127
up €20,127 (+1,121%), from €1,796 to €21,923
of which Trade receivables: +€19,828
- Cash +€16,841
up €16,841 (+20.1%), from €83,962 to €100,804
mainly Debts after one year (+€61,461) and Current portion of long-term debt (+€22,671)
- Receivables after one year -€16,074
no longer reported in 2025 (was €16,074)
- Debts after one year +€61,461
up €61,461 (+31.3%), from €196,580 to €258,041
- Reserves -€36,440
down €36,440 (-21.2%), from €172,219 to €135,779
- Current portion of long-term debt +€22,671
up €22,671 (+103%), from €22,014 to €44,685
- Tax, wage and social debts +€4,632
up €4,632 (+42.9%), from €10,790 to €15,422
of which Taxes: +€4,632
- Gross operating margin -€16,753
down €16,753 (-28.8%), from €58,176 to €41,424
- Taxes -€5,962
down €5,962 (-55.5%), from €10,737 to €4,775
- Other operating charges +€4,501
up €4,501 (+350%), from €1,287 to €5,788
- Financial charges +€1,088
up €1,088 (+11.2%), from €9,716 to €10,804
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 | €402,692 | €455,490 | +€52,798 | +13.1% |
| Fixed assets | 21/28 | €300,018 | €331,398 | +€31,380 | +10.5% |
| Tangible fixed assets | 22/27 | €300,018 | €331,398 | +€31,380 | +10.5% |
| Land and buildings | 22 | €284,930 | €315,219 | +€30,289 | +10.6% |
| Plant, machinery and equipment | 23 | €5,133 | €7,863 | +€2,730 | +53.2% |
| Furniture and vehicles | 24 | €9,955 | €8,316 | -€1,639 | -16.5% |
| Current assets | 29/58 | €102,674 | €124,092 | +€21,418 | +20.9% |
| Amounts receivable after more than one year | 29 | €16,074 | - | -€16,074 | |
| Other amounts receivable | 291 | €16,074 | - | -€16,074 | |
| Amounts receivable within one year | 40/41 | €1,796 | €21,923 | +€20,127 | +1,121% |
| Trade receivables | 40 | €62 | €19,890 | +€19,828 | +32,058% |
| Other amounts receivable | 41 | €1,734 | €2,033 | +€299 | +17.3% |
| Cash at bank and in hand | 54/58 | €83,962 | €100,804 | +€16,841 | +20.1% |
| Deferred charges and accrued income | 490/1 | €842 | €1,365 | +€524 | +62.2% |
| Total equity and liabilities | 10/49 | €402,692 | €455,490 | +€52,798 | +13.1% |
| Equity | 10/15 | €172,319 | €135,879 | -€36,440 | -21.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €172,219 | €135,779 | -€36,440 | -21.2% |
| Distributable reserves | 133 | €172,219 | €135,779 | -€36,440 | -21.2% |
| Amounts payable | 17/49 | €230,372 | €319,610 | +€89,238 | +38.7% |
| Amounts payable after more than one year | 17 | €196,580 | €258,041 | +€61,461 | +31.3% |
| Financial debts | 170/4 | €196,580 | €258,041 | +€61,461 | +31.3% |
| Amounts payable within one year | 42/48 | €33,792 | €61,459 | +€27,667 | +81.9% |
| Current portion of amounts payable after more than one year | 42 | €22,014 | €44,685 | +€22,671 | +103% |
| Trade debts | 44 | €988 | €1,352 | +€363 | +36.8% |
| Suppliers | 440/4 | €988 | €1,352 | +€363 | +36.8% |
| Taxes, remuneration and social security | 45 | €10,790 | €15,422 | +€4,632 | +42.9% |
| Taxes | 450/3 | €10,790 | €15,422 | +€4,632 | +42.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €110 | +€110 | |
| Non-recurring operating income | 76A | €1,197 | - | -€1,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,452 | €12,993 | +€541 | +4.3% |
| Other operating charges | 640/8 | €1,287 | €5,788 | +€4,501 | +350% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €58,176 | €41,424 | -€16,753 | -28.8% |
| Operating profit (loss) | 9901 | €44,374 | €22,643 | -€21,731 | -49.0% |
| Financial income | 75/76B | €367 | €46 | -€320 | -87.4% |
| Recurring financial income | 75 | €367 | €46 | -€320 | -87.4% |
| Financial charges | 65/66B | €9,716 | €10,804 | +€1,088 | +11.2% |
| Recurring financial charges | 65 | €9,716 | €10,804 | +€1,088 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €35,025 | €11,885 | -€23,140 | -66.1% |
| Income taxes | 67/77 | €10,737 | €4,775 | -€5,962 | -55.5% |
| Profit (loss) for the period | 9904 | €24,288 | €7,110 | -€17,177 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,288 | €7,110 | -€17,177 | -70.7% |
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 17 October 2026 via checked.be.