eClinica: 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.
eClinica
Largest movements
- Receivables within one year -€82,309
down €82,309 (-33.4%), from €246,269 to €163,960
of which Trade receivables: -€56,527
- Cash -€21,050
down €21,050 (-36.3%), from €57,923 to €36,873
mainly Tax, wage and social debts (-€37,184) and Net result for the year (-€32,542)
- Tax, wage and social debts -€37,184
down €37,184 (-53.6%), from €69,362 to €32,177
of which Remuneration and social security: -€28,069
- Profit (loss) carried forward -€32,542
down €32,542 (-24.0%), from €135,434 to €102,892
- Current portion of long-term debt -€13,408
down €13,408 (-81.8%), from €16,391 to €2,983
- Accrued charges and deferred income -€9,013
down €9,013 (-28.3%), from €31,822 to €22,809
- Trade debts -€6,983
down €6,983 (-21.5%), from €32,435 to €25,452
- Gross operating margin -€133,251
down €133,251 (-48.3%), from €275,691 to €142,440
- Staff costs -€48,332
down €48,332 (-22.8%), from €211,779 to €163,446
- Taxes -€18,025
down €18,025 (-97.6%), from €18,468 to €444
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.
Cash bridge derived
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 | €310,953 | €207,088 | -€103,865 | -33.4% |
| Fixed assets | 21/28 | €6,158 | €3,141 | -€3,017 | -49.0% |
| Tangible fixed assets | 22/27 | €6,158 | €3,141 | -€3,017 | -49.0% |
| Furniture and vehicles | 24 | €6,158 | €3,141 | -€3,017 | -49.0% |
| Current assets | 29/58 | €304,795 | €203,946 | -€100,848 | -33.1% |
| Amounts receivable within one year | 40/41 | €246,269 | €163,960 | -€82,309 | -33.4% |
| Trade receivables | 40 | €159,028 | €102,500 | -€56,527 | -35.5% |
| Other amounts receivable | 41 | €87,241 | €61,460 | -€25,781 | -29.6% |
| Cash at bank and in hand | 54/58 | €57,923 | €36,873 | -€21,050 | -36.3% |
| Deferred charges and accrued income | 490/1 | €603 | €3,114 | +€2,511 | +416.5% |
| Total equity and liabilities | 10/49 | €310,953 | €207,088 | -€103,865 | -33.4% |
| Equity | 10/15 | €155,894 | €123,352 | -€32,542 | -20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,434 | €102,892 | -€32,542 | -24.0% |
| Amounts payable | 17/49 | €155,059 | €83,736 | -€71,323 | -46.0% |
| Amounts payable after more than one year | 17 | €3,298 | €314 | -€2,983 | -90.5% |
| Financial debts | 170/4 | €3,298 | €314 | -€2,983 | -90.5% |
| Amounts payable within one year | 42/48 | €119,939 | €60,613 | -€59,326 | -49.5% |
| Current portion of amounts payable after more than one year | 42 | €16,391 | €2,983 | -€13,408 | -81.8% |
| Trade debts | 44 | €32,435 | €25,452 | -€6,983 | -21.5% |
| Suppliers | 440/4 | €32,435 | €25,452 | -€6,983 | -21.5% |
| Taxes, remuneration and social security | 45 | €69,362 | €32,177 | -€37,184 | -53.6% |
| Taxes | 450/3 | €29,091 | €19,975 | -€9,116 | -31.3% |
| Remuneration and social security | 454/9 | €40,271 | €12,202 | -€28,069 | -69.7% |
| Other amounts payable | 47/48 | €1,751 | - | -€1,751 | |
| Accrued charges and deferred income | 492/3 | €31,822 | €22,809 | -€9,013 | -28.3% |
| Remuneration, social security and pensions | 62 | €211,779 | €163,446 | -€48,332 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,724 | €3,017 | +€293 | +10.8% |
| Other operating charges | 640/8 | €4,341 | €2,573 | -€1,768 | -40.7% |
| Gross operating margin | 9900 | €275,691 | €142,440 | -€133,251 | -48.3% |
| Operating profit (loss) | 9901 | €56,848 | -€26,596 | -€83,444 | |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €6,161 | €5,539 | -€622 | -10.1% |
| Recurring financial charges | 65 | €6,161 | €5,539 | -€622 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €50,687 | -€32,099 | -€82,786 | |
| Income taxes | 67/77 | €18,468 | €444 | -€18,025 | -97.6% |
| Profit (loss) for the period | 9904 | €32,219 | -€32,542 | -€64,761 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,219 | -€32,542 | -€64,761 |
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 12 October 2026 via checked.be.