Consulting Clinics: 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.
Consulting Clinics
Largest movements
- Current investments +€207,482
new in 2025: €207,482
- Cash -€127,139
down €127,139 (-27.8%), from €457,319 to €330,181
mainly Contributions, distributions and other (-€977,910) and Investment in fixed assets (net) (-€218,491)
- Tangible fixed assets +€104,851
up €104,851 (+12.2%), from €860,710 to €965,561
of which Land and buildings: +€209,731
- Other debts +€654,439
up €654,439 (+119%), from €548,824 to €1.2m
- Profit (loss) carried forward -€490,711
no longer reported in 2025 (was €490,711)
- Tax, wage and social debts +€19,233
up €19,233 (+64.9%), from €29,634 to €48,867
of which Taxes: +€22,394
- Gross operating margin +€27,387
up €27,387 (+3.5%), from €788,832 to €816,219
- Depreciation +€13,740
up €13,740 (+13.8%), from €99,900 to €113,640
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 | €1,323,652 | €1,503,224 | +€179,572 | +13.6% |
| Fixed assets | 21/28 | €860,710 | €965,561 | +€104,851 | +12.2% |
| Tangible fixed assets | 22/27 | €860,710 | €965,561 | +€104,851 | +12.2% |
| Land and buildings | 22 | - | €209,731 | +€209,731 | |
| Plant, machinery and equipment | 23 | €40,092 | €39,832 | -€260 | -0.6% |
| Furniture and vehicles | 24 | €168,842 | €114,313 | -€54,529 | -32.3% |
| Leasing and similar rights | 25 | €651,776 | €601,686 | -€50,091 | -7.7% |
| Current assets | 29/58 | €462,942 | €537,663 | +€74,721 | +16.1% |
| Current investments | 50/53 | - | €207,482 | +€207,482 | |
| Cash at bank and in hand | 54/58 | €457,319 | €330,181 | -€127,139 | -27.8% |
| Deferred charges and accrued income | 490/1 | €5,622 | - | -€5,622 | |
| Total equity and liabilities | 10/49 | €1,323,652 | €1,503,224 | +€179,572 | +13.6% |
| Equity | 10/15 | €699,171 | €208,460 | -€490,711 | -70.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €189,860 | €189,860 | = | 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 | €188,000 | €188,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €490,711 | - | -€490,711 | |
| Amounts payable | 17/49 | €624,481 | €1,294,764 | +€670,283 | +107% |
| Amounts payable within one year | 42/48 | €624,481 | €1,294,764 | +€670,283 | +107% |
| Current portion of amounts payable after more than one year | 42 | €33,851 | €40,462 | +€6,610 | +19.5% |
| Trade debts | 44 | €12,172 | €2,173 | -€9,999 | -82.1% |
| Suppliers | 440/4 | €12,172 | €2,173 | -€9,999 | -82.1% |
| Taxes, remuneration and social security | 45 | €29,634 | €48,867 | +€19,233 | +64.9% |
| Taxes | 450/3 | €14,168 | €36,562 | +€22,394 | +158% |
| Remuneration and social security | 454/9 | €15,466 | €12,305 | -€3,161 | -20.4% |
| Other amounts payable | 47/48 | €548,824 | €1,203,263 | +€654,439 | +119% |
| Remuneration, social security and pensions | 62 | €56,240 | €54,993 | -€1,247 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,900 | €113,640 | +€13,740 | +13.8% |
| Other operating charges | 640/8 | €9,877 | €4,113 | -€5,765 | -58.4% |
| Gross operating margin | 9900 | €788,832 | €816,219 | +€27,387 | +3.5% |
| Operating profit (loss) | 9901 | €622,815 | €643,474 | +€20,658 | +3.3% |
| Financial income | 75/76B | - | €3,433 | +€3,433 | |
| Recurring financial income | 75 | - | €3,433 | +€3,433 | |
| Financial charges | 65/66B | €2,452 | €2,805 | +€352 | +14.4% |
| Recurring financial charges | 65 | €2,452 | €2,805 | +€352 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €620,363 | €644,102 | +€23,739 | +3.8% |
| Income taxes | 67/77 | €149,168 | €156,902 | +€7,735 | +5.2% |
| Profit (loss) for the period | 9904 | €471,195 | €487,200 | +€16,004 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €471,195 | €487,200 | +€16,004 | +3.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.