ClinResearch Consulting: 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.
ClinResearch Consulting
Largest movements
- Receivables within one year -€5,231
down €5,231 (-37.0%), from €14,129 to €8,898
- Tangible fixed assets -€3,665
down €3,665 (-4.8%), from €75,858 to €72,194
- Profit (loss) carried forward -€8,175
down €8,175 (-21.8%), from €37,447 to €29,272
- Current portion of long-term debt -€2,000
no longer reported in 2025 (was €2,000)
- Trade debts +€1,272
up €1,272 (+344%), from €370 to €1,642
- Gross operating margin -€902
down €902 (-118%), from -€767 to -€1,669
- Financial charges -€505
down €505 (-83.3%), from €606 to €101
- Other operating charges +€429
up €429 (+19.1%), from €2,243 to €2,672
- Staff costs +€98
new in 2025: €98
- Financial income +€30
new in 2025: €30
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 | €90,177 | €81,274 | -€8,903 | -9.9% |
| Fixed assets | 21/28 | €75,858 | €72,194 | -€3,665 | -4.8% |
| Tangible fixed assets | 22/27 | €75,858 | €72,194 | -€3,665 | -4.8% |
| Land and buildings | 22 | €75,858 | €72,194 | -€3,665 | -4.8% |
| Current assets | 29/58 | €14,319 | €9,081 | -€5,238 | -36.6% |
| Amounts receivable within one year | 40/41 | €14,129 | €8,898 | -€5,231 | -37.0% |
| Other amounts receivable | 41 | €14,129 | €8,898 | -€5,231 | -37.0% |
| Cash at bank and in hand | 54/58 | €190 | €183 | -€7 | -3.7% |
| Total equity and liabilities | 10/49 | €90,177 | €81,274 | -€8,903 | -9.9% |
| Equity | 10/15 | €87,807 | €79,632 | -€8,175 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,760 | €31,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,900 | €29,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,447 | €29,272 | -€8,175 | -21.8% |
| Amounts payable | 17/49 | €2,370 | €1,642 | -€728 | -30.7% |
| Amounts payable within one year | 42/48 | €2,370 | €1,642 | -€728 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | - | -€2,000 | |
| Trade debts | 44 | €370 | €1,642 | +€1,272 | +344% |
| Suppliers | 440/4 | €370 | €1,642 | +€1,272 | +344% |
| Remuneration, social security and pensions | 62 | - | €98 | +€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,665 | €3,665 | = | 0.0% |
| Other operating charges | 640/8 | €2,243 | €2,672 | +€429 | +19.1% |
| Gross operating margin | 9900 | -€767 | -€1,669 | -€902 | -118% |
| Operating profit (loss) | 9901 | -€6,674 | -€8,104 | -€1,430 | -21.4% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €606 | €101 | -€505 | -83.3% |
| Recurring financial charges | 65 | €606 | €101 | -€505 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,281 | -€8,175 | -€894 | -12.3% |
| Profit (loss) for the period | 9904 | -€7,281 | -€8,175 | -€894 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,281 | -€8,175 | -€894 | -12.3% |
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 28 October 2026 via checked.be.