Colle Clinic: 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.
Colle Clinic
Largest movements
- Cash +€83,719
up €83,719 (+468%), from €17,896 to €101,615
mainly Net result for the year (+€145,363) and Tax, wage and social debts (+€37,338)
- Tangible fixed assets +€31,692
up €31,692 (+529%), from €5,986 to €37,678
of which Plant, machinery and equipment: +€22,785
- Intangible fixed assets +€14,111
new in 2025: €14,111
- Deferred charges and accrued income +€10,715
new in 2025: €10,715
- Receivables within one year -€5,811
down €5,811 (-36.5%), from €15,936 to €10,125
of which Trade receivables: -€8,692
- Reserves +€107,376
new in 2025: €107,376
- Other debts -€54,836
down €54,836 (-100%), from €54,836 to €0
- Profit (loss) carried forward +€37,987
up €37,987, from -€37,987 to €0
- Tax, wage and social debts +€37,338
up €37,338 (+758%), from €4,929 to €42,266
of which Taxes: +€31,601
- Trade debts +€15,474
up €15,474 (+479%), from €3,231 to €18,705
- Gross operating margin +€245,515
up €245,515, from -€31,558 to €213,956
- Taxes +€30,617
new in 2025: €30,617
- Staff costs +€22,089
new in 2025: €22,089
- Depreciation +€5,550
up €5,550 (+498%), from €1,115 to €6,665
- Financial charges +€2,940
up €2,940 (+1,671%), from €176 to €3,115
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 | €39,818 | €174,244 | +€134,426 | +338% |
| Fixed assets | 21/28 | €5,986 | €51,789 | +€45,803 | +765% |
| Intangible fixed assets | 21 | - | €14,111 | +€14,111 | |
| Tangible fixed assets | 22/27 | €5,986 | €37,678 | +€31,692 | +529% |
| Plant, machinery and equipment | 23 | - | €22,785 | +€22,785 | |
| Furniture and vehicles | 24 | €5,986 | €14,893 | +€8,907 | +149% |
| Current assets | 29/58 | €33,832 | €122,455 | +€88,623 | +262% |
| Amounts receivable within one year | 40/41 | €15,936 | €10,125 | -€5,811 | -36.5% |
| Trade receivables | 40 | €12,030 | €3,338 | -€8,692 | -72.3% |
| Other amounts receivable | 41 | €3,906 | €6,788 | +€2,881 | +73.8% |
| Cash at bank and in hand | 54/58 | €17,896 | €101,615 | +€83,719 | +468% |
| Deferred charges and accrued income | 490/1 | - | €10,715 | +€10,715 | |
| Total equity and liabilities | 10/49 | €39,818 | €174,244 | +€134,426 | +338% |
| Equity | 10/15 | -€32,987 | €112,376 | +€145,363 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €107,376 | +€107,376 | |
| Distributable reserves | 133 | - | €107,376 | +€107,376 | |
| Profit (loss) carried forward | 14 | -€37,987 | €0 | +€37,987 | |
| Amounts payable | 17/49 | €72,805 | €61,869 | -€10,936 | -15.0% |
| Amounts payable within one year | 42/48 | €72,805 | €61,869 | -€10,936 | -15.0% |
| Financial debts | 43 | €6,120 | €898 | -€5,222 | -85.3% |
| Credit institutions | 430/8 | €6,120 | €898 | -€5,222 | -85.3% |
| Trade debts | 44 | €3,231 | €18,705 | +€15,474 | +479% |
| Suppliers | 440/4 | €3,231 | €18,705 | +€15,474 | +479% |
| Advances received on contracts in progress | 46 | €3,690 | €0 | -€3,690 | -100% |
| Taxes, remuneration and social security | 45 | €4,929 | €42,266 | +€37,338 | +758% |
| Taxes | 450/3 | €4,929 | €36,529 | +€31,601 | +641% |
| Remuneration and social security | 454/9 | - | €5,737 | +€5,737 | |
| Other amounts payable | 47/48 | €54,836 | €0 | -€54,836 | -100% |
| Remuneration, social security and pensions | 62 | - | €22,089 | +€22,089 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,115 | €6,665 | +€5,550 | +498% |
| Other operating charges | 640/8 | €5,138 | €7,130 | +€1,993 | +38.8% |
| Gross operating margin | 9900 | -€31,558 | €213,956 | +€245,515 | |
| Operating profit (loss) | 9901 | -€37,811 | €178,072 | +€215,883 | |
| Financial income | 75/76B | - | €1,023 | +€1,023 | |
| Recurring financial income | 75 | - | €1,023 | +€1,023 | |
| Financial charges | 65/66B | €176 | €3,115 | +€2,940 | +1,671% |
| Recurring financial charges | 65 | €176 | €3,115 | +€2,940 | +1,671% |
| Profit (loss) for the period before taxes | 9903 | -€37,987 | €175,980 | +€213,967 | |
| Income taxes | 67/77 | - | €30,617 | +€30,617 | |
| Profit (loss) for the period | 9904 | -€37,987 | €145,363 | +€183,350 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,987 | €145,363 | +€183,350 |
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 16 October 2026 via checked.be.