E.S. 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.
E.S. Clinic
Largest movements
- Receivables within one year +€23,017
new in 2024: €23,017
- Tangible fixed assets -€11,898
down €11,898 (-15.2%), from €78,467 to €66,569
of which Plant, machinery and equipment: -€7,684
- Debts after one year -€30,048
down €30,048 (-55.4%), from €54,194 to €24,146
- Trade debts +€19,784
up €19,784 (+340%), from €5,823 to €25,607
- Current portion of long-term debt +€15,120
new in 2024: €15,120
- Other debts +€14,521
up €14,521 (+41.7%), from €34,856 to €49,376
- Tax, wage and social debts -€8,159
down €8,159 (-60.9%), from €13,387 to €5,229
of which Remuneration and social security: -€13,000
- Gross operating margin +€19,396
up €19,396, from -€645 to €18,751
- Financial charges +€1,835
up €1,835 (+105%), from €1,745 to €3,580
- Write-downs +€1,158
new in 2024: €1,158
- Other operating charges -€860
down €860 (-51.6%), from €1,667 to €806
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,133 | €91,728 | +€11,595 | +14.5% |
| Fixed assets | 21/28 | €78,467 | €66,569 | -€11,898 | -15.2% |
| Tangible fixed assets | 22/27 | €78,467 | €66,569 | -€11,898 | -15.2% |
| Land and buildings | 22 | €31,645 | €27,432 | -€4,214 | -13.3% |
| Plant, machinery and equipment | 23 | €46,822 | €39,138 | -€7,684 | -16.4% |
| Current assets | 29/58 | €1,666 | €25,159 | +€23,492 | +1,410% |
| Amounts receivable within one year | 40/41 | - | €23,017 | +€23,017 | |
| Trade receivables | 40 | - | €23,017 | +€23,017 | |
| Cash at bank and in hand | 54/58 | €1,666 | €1,658 | -€8 | -0.5% |
| Deferred charges and accrued income | 490/1 | - | €483 | +€483 | |
| Total equity and liabilities | 10/49 | €80,133 | €91,728 | +€11,595 | +14.5% |
| Equity | 10/15 | -€28,127 | -€27,750 | +€377 | +1.3% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,527 | -€28,150 | +€377 | +1.3% |
| Amounts payable | 17/49 | €108,260 | €119,478 | +€11,218 | +10.4% |
| Amounts payable after more than one year | 17 | €54,194 | €24,146 | -€30,048 | -55.4% |
| Financial debts | 170/4 | €54,194 | €24,146 | -€30,048 | -55.4% |
| Amounts payable within one year | 42/48 | €54,066 | €95,332 | +€41,266 | +76.3% |
| Current portion of amounts payable after more than one year | 42 | - | €15,120 | +€15,120 | |
| Trade debts | 44 | €5,823 | €25,607 | +€19,784 | +340% |
| Suppliers | 440/4 | €5,823 | €25,607 | +€19,784 | +340% |
| Taxes, remuneration and social security | 45 | €13,387 | €5,229 | -€8,159 | -60.9% |
| Taxes | 450/3 | €387 | €5,229 | +€4,841 | +1,250% |
| Remuneration and social security | 454/9 | €13,000 | €0 | -€13,000 | -100% |
| Other amounts payable | 47/48 | €34,856 | €49,376 | +€14,521 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,736 | €12,840 | +€104 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,158 | +€1,158 | |
| Other operating charges | 640/8 | €1,667 | €806 | -€860 | -51.6% |
| Gross operating margin | 9900 | -€645 | €18,751 | +€19,396 | |
| Operating profit (loss) | 9901 | -€15,048 | €3,947 | +€18,995 | |
| Financial income | 75/76B | €153 | €10 | -€142 | -93.2% |
| Recurring financial income | 75 | €153 | €10 | -€142 | -93.2% |
| Financial charges | 65/66B | €1,745 | €3,580 | +€1,835 | +105% |
| Recurring financial charges | 65 | €1,745 | €3,580 | +€1,835 | +105% |
| Profit (loss) for the period before taxes | 9903 | -€16,640 | €377 | +€17,017 | |
| Profit (loss) for the period | 9904 | -€16,640 | €377 | +€17,017 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,640 | €377 | +€17,017 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.