HARMONY 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.
HARMONY CLINIC
Largest movements
- Tangible fixed assets -€54,244
down €54,244 (-20.2%), from €268,130 to €213,886
- Deferred charges and accrued income +€48,116
up €48,116 (+866%), from €5,559 to €53,675
- Cash -€39,728
down €39,728 (-79.7%), from €49,871 to €10,143
mainly Deferred charges and accrued income (-€48,116) and Net result for the year (-€38,762)
- Receivables within one year +€35,760
up €35,760 (+13.4%), from €266,973 to €302,733
of which Other amounts receivable: +€82,831
- Reserves -€38,762
down €38,762 (-9.4%), from €410,626 to €371,864
of which Distributable reserves: -€38,762
- Trade debts +€33,735
up €33,735 (+279%), from €12,100 to €45,835
- Short-term financial debts +€21,109
up €21,109 (+85.7%), from €24,643 to €45,751
- Tax, wage and social debts -€18,173
down €18,173 (-29.3%), from €62,037 to €43,863
of which Taxes: -€19,786
- Debts after one year -€13,494
down €13,494 (-81.0%), from €16,660 to €3,166
- Gross operating margin -€144,192
down €144,192 (-67.8%), from €212,821 to €68,628
- Taxes -€33,376
down €33,376 (-95.7%), from €34,873 to €1,497
- Depreciation -€15,679
down €15,679 (-25.5%), from €61,564 to €45,884
- Financial charges -€5,919
down €5,919 (-56.6%), from €10,450 to €4,530
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 | €590,738 | €580,642 | -€10,096 | -1.7% |
| Fixed assets | 21/28 | €268,335 | €214,091 | -€54,244 | -20.2% |
| Tangible fixed assets | 22/27 | €268,130 | €213,886 | -€54,244 | -20.2% |
| Land and buildings | 22 | €166,355 | €152,279 | -€14,076 | -8.5% |
| Plant, machinery and equipment | 23 | €10,128 | €6,752 | -€3,376 | -33.3% |
| Furniture and vehicles | 24 | €63,076 | €38,810 | -€24,265 | -38.5% |
| Leasing and similar rights | 25 | €28,572 | €16,046 | -€12,526 | -43.8% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €322,403 | €366,551 | +€44,147 | +13.7% |
| Amounts receivable within one year | 40/41 | €266,973 | €302,733 | +€35,760 | +13.4% |
| Trade receivables | 40 | €47,071 | - | -€47,071 | |
| Other amounts receivable | 41 | €219,902 | €302,733 | +€82,831 | +37.7% |
| Cash at bank and in hand | 54/58 | €49,871 | €10,143 | -€39,728 | -79.7% |
| Deferred charges and accrued income | 490/1 | €5,559 | €53,675 | +€48,116 | +866% |
| Total equity and liabilities | 10/49 | €590,738 | €580,642 | -€10,096 | -1.7% |
| Equity | 10/15 | €429,226 | €390,464 | -€38,762 | -9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €410,626 | €371,864 | -€38,762 | -9.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €408,766 | €370,004 | -€38,762 | -9.5% |
| Amounts payable | 17/49 | €161,512 | €190,178 | +€28,666 | +17.7% |
| Amounts payable after more than one year | 17 | €16,660 | €3,166 | -€13,494 | -81.0% |
| Financial debts | 170/4 | €16,660 | €3,166 | -€13,494 | -81.0% |
| Amounts payable within one year | 42/48 | €111,695 | €148,437 | +€36,741 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €12,916 | €12,987 | +€71 | +0.5% |
| Financial debts | 43 | €24,643 | €45,751 | +€21,109 | +85.7% |
| Credit institutions | 430/8 | €24,643 | €45,751 | +€21,109 | +85.7% |
| Trade debts | 44 | €12,100 | €45,835 | +€33,735 | +279% |
| Suppliers | 440/4 | €12,100 | €45,835 | +€33,735 | +279% |
| Taxes, remuneration and social security | 45 | €62,037 | €43,863 | -€18,173 | -29.3% |
| Taxes | 450/3 | €54,653 | €34,868 | -€19,786 | -36.2% |
| Remuneration and social security | 454/9 | €7,383 | €8,996 | +€1,612 | +21.8% |
| Accrued charges and deferred income | 492/3 | €33,157 | €38,575 | +€5,418 | +16.3% |
| Remuneration, social security and pensions | 62 | €34,645 | €35,858 | +€1,213 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,564 | €45,884 | -€15,679 | -25.5% |
| Other operating charges | 640/8 | €10,054 | €8,835 | -€1,218 | -12.1% |
| Non-recurring operating charges | 66A | - | €10,785 | +€10,785 | |
| Gross operating margin | 9900 | €212,821 | €68,628 | -€144,192 | -67.8% |
| Operating profit (loss) | 9901 | €106,559 | -€32,735 | -€139,294 | |
| Financial income | 75/76B | €1,124 | €0 | -€1,124 | -100.0% |
| Recurring financial income | 75 | €1,124 | €0 | -€1,124 | -100.0% |
| Financial charges | 65/66B | €10,450 | €4,530 | -€5,919 | -56.6% |
| Recurring financial charges | 65 | €10,450 | €4,530 | -€5,919 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €97,233 | -€37,266 | -€134,498 | |
| Income taxes | 67/77 | €34,873 | €1,497 | -€33,376 | -95.7% |
| Profit (loss) for the period | 9904 | €62,360 | -€38,762 | -€101,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,360 | -€38,762 | -€101,122 |
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 15 October 2026 via checked.be.