FOCUS CLINICAL CONSULTANCY: what changed
FOCUS CLINICAL CONSULTANCY
Largest movements
- Cash +€42,063
up €42,063 (+17.8%), from €236,188 to €278,250
mainly Net result for the year (+€83,014) and Receivables within one year (+€19,448)
- Receivables within one year -€19,448
down €19,448 (-24.7%), from €78,730 to €59,282
of which Trade receivables: -€24,282
- Current investments -€18,799
down €18,799 (-7.4%), from €253,065 to €234,266
- Reserves +€9,140
up €9,140 (+1.7%), from €535,429 to €544,569
- Tax, wage and social debts -€6,386
down €6,386 (-48.2%), from €13,253 to €6,868
- Gross operating margin -€78,226
down €78,226 (-51.5%), from €152,021 to €73,796
- Financial income +€42,455
up €42,455 (+532%), from €7,987 to €50,443
- Taxes -€10,857
down €10,857 (-21.7%), from €50,002 to €39,145
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €568,682 | €571,822 | +€3,140 | +0.6% |
| Fixed assets | 21/28 | €700 | €24 | -€676 | -96.6% |
| Tangible fixed assets | 22/27 | €700 | €24 | -€676 | -96.6% |
| Furniture and vehicles | 24 | €700 | €24 | -€676 | -96.6% |
| Current assets | 29/58 | €567,982 | €571,798 | +€3,816 | +0.7% |
| Amounts receivable within one year | 40/41 | €78,730 | €59,282 | -€19,448 | -24.7% |
| Trade receivables | 40 | €28,819 | €4,537 | -€24,282 | -84.3% |
| Other amounts receivable | 41 | €49,912 | €54,745 | +€4,834 | +9.7% |
| Current investments | 50/53 | €253,065 | €234,266 | -€18,799 | -7.4% |
| Cash at bank and in hand | 54/58 | €236,188 | €278,250 | +€42,063 | +17.8% |
| Total equity and liabilities | 10/49 | €568,682 | €571,822 | +€3,140 | +0.6% |
| Equity | 10/15 | €555,429 | €564,569 | +€9,140 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €535,429 | €544,569 | +€9,140 | +1.7% |
| Distributable reserves | 133 | €535,429 | €544,569 | +€9,140 | +1.7% |
| Amounts payable | 17/49 | €13,253 | €7,253 | -€6,000 | -45.3% |
| Amounts payable within one year | 42/48 | €13,253 | €7,253 | -€6,000 | -45.3% |
| Trade debts | 44 | - | €386 | +€386 | |
| Suppliers | 440/4 | - | €386 | +€386 | |
| Taxes, remuneration and social security | 45 | €13,253 | €6,868 | -€6,386 | -48.2% |
| Taxes | 450/3 | €13,253 | €6,868 | -€6,386 | -48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | €676 | -€333 | -33.0% |
| Other operating charges | 640/8 | €674 | €625 | -€50 | -7.4% |
| Gross operating margin | 9900 | €152,021 | €73,796 | -€78,226 | -51.5% |
| Operating profit (loss) | 9901 | €150,338 | €72,495 | -€77,843 | -51.8% |
| Financial income | 75/76B | €7,987 | €50,443 | +€42,455 | +532% |
| Recurring financial income | 75 | €7,987 | €50,443 | +€42,455 | +532% |
| Financial charges | 65/66B | €723 | €779 | +€56 | +7.7% |
| Recurring financial charges | 65 | €723 | €779 | +€56 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €157,602 | €122,159 | -€35,443 | -22.5% |
| Income taxes | 67/77 | €50,002 | €39,145 | -€10,857 | -21.7% |
| Profit (loss) for the period | 9904 | €107,601 | €83,014 | -€24,586 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,601 | €83,014 | -€24,586 | -22.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.