FREE 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.
FREE CLINIC
Largest movements
- Cash +€120,220
up €120,220 (+82.7%), from €145,296 to €265,516
mainly Net result for the year (+€175,448) and Debts within one year (+€102,034)
- Receivables within one year +€50,626
up €50,626 (+21.5%), from €235,797 to €286,423
of which Other amounts receivable: +€38,401
- Deferred charges and accrued income +€19,956
up €19,956 (+161%), from €12,379 to €32,335
- Profit (loss) carried forward +€175,448
up €175,448 (+64.4%), from €272,423 to €447,871
- Debts within one year +€102,034
up €102,034 (+35.5%), from €287,398 to €389,432
of which Tax, wage and social debts: +€55,817
- Provisions -€77,341
down €77,341 (-50.0%), from €154,682 to €77,341
- Gross operating margin +€385,267
up €385,267 (+25.8%), from €1.5m to €1.9m
- Staff costs +€231,505
up €231,505 (+15.1%), from €1.5m to €1.8m
- Turnover +€105,162
up €105,162 (+14.8%), from €712,830 to €817,992
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 | €866,661 | €1,066,802 | +€200,141 | +23.1% |
| Fixed assets | 21/28 | €68,856 | €75,782 | +€6,926 | +10.1% |
| Tangible fixed assets | 22/27 | €60,771 | €67,697 | +€6,926 | +11.4% |
| Plant, machinery and equipment | 23 | €29,114 | €24,180 | -€4,935 | -16.9% |
| Furniture and vehicles | 24 | €31,657 | €43,518 | +€11,861 | +37.5% |
| Financial fixed assets | 28 | €8,085 | €8,085 | = | 0.0% |
| Current assets | 29/58 | €797,805 | €991,020 | +€193,215 | +24.2% |
| Amounts receivable within one year | 40/41 | €235,797 | €286,423 | +€50,626 | +21.5% |
| Trade receivables | 40 | €67,261 | €79,486 | +€12,225 | +18.2% |
| Other amounts receivable | 41 | €168,536 | €206,937 | +€38,401 | +22.8% |
| Current investments | 50/53 | €404,333 | €406,746 | +€2,413 | +0.6% |
| Cash at bank and in hand | 54/58 | €145,296 | €265,516 | +€120,220 | +82.7% |
| Deferred charges and accrued income | 490/1 | €12,379 | €32,335 | +€19,956 | +161% |
| Total equity and liabilities | 10/49 | €866,661 | €1,066,802 | +€200,141 | +23.1% |
| Equity | 10/15 | €422,423 | €597,871 | +€175,448 | +41.5% |
| Reserves | 13 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €272,423 | €447,871 | +€175,448 | +64.4% |
| Provisions and deferred taxes | 16 | €154,682 | €77,341 | -€77,341 | -50.0% |
| Provisions for liabilities and charges | 160/5 | €154,682 | €77,341 | -€77,341 | -50.0% |
| Other liabilities and charges | 164/5 | €154,682 | €77,341 | -€77,341 | -50.0% |
| Amounts payable | 17/49 | €289,556 | €391,590 | +€102,034 | +35.2% |
| Amounts payable after more than one year | 17 | €2,158 | €2,158 | = | 0.0% |
| Other amounts payable | 178/9 | €2,158 | €2,158 | = | 0.0% |
| Amounts payable within one year | 42/48 | €287,398 | €389,432 | +€102,034 | +35.5% |
| Trade debts | 44 | €46,491 | €61,959 | +€15,468 | +33.3% |
| Suppliers | 440/4 | €46,491 | €61,959 | +€15,468 | +33.3% |
| Taxes, remuneration and social security | 45 | €211,970 | €267,787 | +€55,817 | +26.3% |
| Taxes | 450/3 | €13,247 | €15,383 | +€2,136 | +16.1% |
| Remuneration and social security | 454/9 | €198,723 | €252,404 | +€53,681 | +27.0% |
| Turnover | 70 | €712,830 | €817,992 | +€105,162 | +14.8% |
| Membership fees, donations, legacies and grants | 73 | €1,479,925 | €1,781,161 | +€301,236 | +20.4% |
| Non-recurring operating income | 76A | - | €692 | +€692 | |
| Goods, raw materials, services and sundry goods | 60/61 | €731,437 | €722,916 | -€8,521 | -1.2% |
| Remuneration, social security and pensions | 62 | €1,528,922 | €1,760,427 | +€231,505 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,246 | €16,375 | +€2,128 | +14.9% |
| Other operating charges | 640/8 | €3,807 | €2,008 | -€1,798 | -47.2% |
| Gross operating margin | 9900 | €1,491,662 | €1,876,929 | +€385,267 | +25.8% |
| Operating profit (loss) | 9901 | €22,029 | €175,460 | +€153,431 | +697% |
| Financial income | 75/76B | €4,294 | €3,448 | -€847 | -19.7% |
| Recurring financial income | 75 | €4,294 | €3,448 | -€847 | -19.7% |
| Financial charges | 65/66B | €3,300 | €3,460 | +€160 | +4.8% |
| Recurring financial charges | 65 | €3,300 | €3,460 | +€160 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €23,023 | €175,448 | +€152,425 | +662% |
| Profit (loss) for the period | 9904 | €23,023 | €175,448 | +€152,425 | +662% |
| Profit (loss) for the period to be appropriated | 9905 | €23,023 | €175,448 | +€152,425 | +662% |
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 31 October 2026 via checked.be.