FKCM 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.
FKCM Clinic
Largest movements
- Current investments +€330,000
new in 2025: €330,000
- Tangible fixed assets -€69,201
down €69,201 (-11.5%), from €602,223 to €533,021
of which Furniture and vehicles: -€35,667
- Cash -€28,633
down €28,633 (-9.7%), from €295,856 to €267,223
mainly Current investments (-€330,000) and Contributions, distributions and other (-€250,000)
- Receivables within one year -€17,717
down €17,717 (-62.7%), from €28,264 to €10,547
of which Other amounts receivable: -€20,070
- Reserves +€198,702
up €198,702 (+31.6%), from €628,531 to €827,234
of which Distributable reserves: +€103,977
- Other debts +€72,437
up €72,437 (+241%), from €30,000 to €102,437
- Debts after one year -€27,440
down €27,440 (-12.7%), from €215,325 to €187,885
- Tax, wage and social debts -€22,732
down €22,732 (-63.6%), from €35,731 to €12,999
of which Taxes: -€24,294
- Current portion of long-term debt -€13,821
down €13,821 (-33.5%), from €41,261 to €27,440
- Gross operating margin +€136,041
up €136,041 (+21.8%), from €625,335 to €761,376
- Taxes +€32,265
up €32,265 (+28.6%), from €112,825 to €145,089
- Staff costs +€12,507
up €12,507 (+20.1%), from €62,244 to €74,751
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 | €982,795 | €1,189,053 | +€206,258 | +21.0% |
| Fixed assets | 21/28 | €604,141 | €533,732 | -€70,409 | -11.7% |
| Intangible fixed assets | 21 | €1,919 | €711 | -€1,208 | -62.9% |
| Tangible fixed assets | 22/27 | €602,223 | €533,021 | -€69,201 | -11.5% |
| Land and buildings | 22 | €304,052 | €289,553 | -€14,499 | -4.8% |
| Furniture and vehicles | 24 | €108,059 | €72,392 | -€35,667 | -33.0% |
| Other tangible fixed assets | 26 | €190,111 | €171,076 | -€19,035 | -10.0% |
| Current assets | 29/58 | €378,654 | €655,321 | +€276,667 | +73.1% |
| Amounts receivable within one year | 40/41 | €28,264 | €10,547 | -€17,717 | -62.7% |
| Trade receivables | 40 | - | €2,353 | +€2,353 | |
| Other amounts receivable | 41 | €28,264 | €8,194 | -€20,070 | -71.0% |
| Current investments | 50/53 | - | €330,000 | +€330,000 | |
| Cash at bank and in hand | 54/58 | €295,856 | €267,223 | -€28,633 | -9.7% |
| Deferred charges and accrued income | 490/1 | €54,534 | €47,551 | -€6,983 | -12.8% |
| Total equity and liabilities | 10/49 | €982,795 | €1,189,053 | +€206,258 | +21.0% |
| Equity | 10/15 | €647,131 | €845,834 | +€198,702 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €628,531 | €827,234 | +€198,702 | +31.6% |
| Tax-exempt reserves | 132 | €126,300 | €221,025 | +€94,725 | +75.0% |
| Distributable reserves | 133 | €502,231 | €606,209 | +€103,977 | +20.7% |
| Amounts payable | 17/49 | €335,664 | €343,220 | +€7,556 | +2.3% |
| Amounts payable after more than one year | 17 | €215,325 | €187,885 | -€27,440 | -12.7% |
| Financial debts | 170/4 | €215,325 | €187,885 | -€27,440 | -12.7% |
| Amounts payable within one year | 42/48 | €112,505 | €145,359 | +€32,853 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €41,261 | €27,440 | -€13,821 | -33.5% |
| Trade debts | 44 | €5,513 | €2,483 | -€3,031 | -55.0% |
| Suppliers | 440/4 | €5,513 | €2,483 | -€3,031 | -55.0% |
| Taxes, remuneration and social security | 45 | €35,731 | €12,999 | -€22,732 | -63.6% |
| Taxes | 450/3 | €25,894 | €1,600 | -€24,294 | -93.8% |
| Remuneration and social security | 454/9 | €9,837 | €11,399 | +€1,562 | +15.9% |
| Other amounts payable | 47/48 | €30,000 | €102,437 | +€72,437 | +241% |
| Accrued charges and deferred income | 492/3 | €7,833 | €9,977 | +€2,143 | +27.4% |
| Remuneration, social security and pensions | 62 | €62,244 | €74,751 | +€12,507 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,353 | €85,529 | +€176 | +0.2% |
| Other operating charges | 640/8 | €5,385 | €4,715 | -€670 | -12.4% |
| Gross operating margin | 9900 | €625,335 | €761,376 | +€136,041 | +21.8% |
| Operating profit (loss) | 9901 | €472,354 | €596,382 | +€124,028 | +26.3% |
| Financial income | 75/76B | €1,013 | €2,611 | +€1,599 | +158% |
| Recurring financial income | 75 | €1,013 | €2,611 | +€1,599 | +158% |
| Financial charges | 65/66B | €5,819 | €5,201 | -€617 | -10.6% |
| Recurring financial charges | 65 | €5,819 | €5,201 | -€617 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €467,548 | €593,792 | +€126,244 | +27.0% |
| Income taxes | 67/77 | €112,825 | €145,089 | +€32,265 | +28.6% |
| Profit (loss) for the period | 9904 | €354,723 | €448,702 | +€93,979 | +26.5% |
| Transfer to tax-exempt reserves | 689 | €126,300 | €94,725 | -€31,575 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €228,423 | €353,977 | +€125,554 | +55.0% |
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 22 October 2026 via checked.be.