HTS 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.
HTS CLINIC
Largest movements
- Tangible fixed assets +€30,329
up €30,329 (+434%), from €6,986 to €37,315
of which Other tangible fixed assets: +€28,438
- Intangible fixed assets -€20,671
down €20,671 (-13.8%), from €149,702 to €129,031
- Cash -€12,131
down €12,131 (-14.5%), from €83,928 to €71,797
mainly Contributions, distributions and other (-€155,519) and Other debts (-€40,374)
- Receivables within one year -€7,337
down €7,337 (-27.5%), from €26,714 to €19,377
- Deferred charges and accrued income -€7,232
down €7,232 (-52.6%), from €13,757 to €6,526
- Other debts -€40,374
down €40,374 (-97.6%), from €41,374 to €1,000
- Trade debts +€23,025
up €23,025 (+1,264%), from €1,822 to €24,847
- Profit (loss) carried forward +€13,345
up €13,345 (+8.6%), from €155,519 to €168,864
- Tax, wage and social debts -€13,038
down €13,038 (-16.1%), from €80,874 to €67,836
of which Taxes: -€11,362
- Gross operating margin -€206,662
down €206,662 (-43.3%), from €477,569 to €270,907
- Staff costs -€182,285
down €182,285 (-89.5%), from €203,771 to €21,486
- Depreciation -€30,868
down €30,868 (-57.6%), from €53,625 to €22,756
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 | €281,089 | €264,047 | -€17,042 | -6.1% |
| Fixed assets | 21/28 | €156,688 | €166,346 | +€9,658 | +6.2% |
| Intangible fixed assets | 21 | €149,702 | €129,031 | -€20,671 | -13.8% |
| Tangible fixed assets | 22/27 | €6,986 | €37,315 | +€30,329 | +434% |
| Furniture and vehicles | 24 | - | €1,891 | +€1,891 | |
| Other tangible fixed assets | 26 | €6,986 | €35,424 | +€28,438 | +407% |
| Current assets | 29/58 | €124,400 | €97,700 | -€26,700 | -21.5% |
| Amounts receivable within one year | 40/41 | €26,714 | €19,377 | -€7,337 | -27.5% |
| Trade receivables | 40 | €26,714 | €19,377 | -€7,337 | -27.5% |
| Cash at bank and in hand | 54/58 | €83,928 | €71,797 | -€12,131 | -14.5% |
| Deferred charges and accrued income | 490/1 | €13,757 | €6,526 | -€7,232 | -52.6% |
| Total equity and liabilities | 10/49 | €281,089 | €264,047 | -€17,042 | -6.1% |
| Equity | 10/15 | €157,019 | €170,364 | +€13,345 | +8.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,519 | €168,864 | +€13,345 | +8.6% |
| Amounts payable | 17/49 | €124,070 | €93,683 | -€30,387 | -24.5% |
| Amounts payable within one year | 42/48 | €124,070 | €93,683 | -€30,387 | -24.5% |
| Trade debts | 44 | €1,822 | €24,847 | +€23,025 | +1,264% |
| Suppliers | 440/4 | €1,822 | €24,847 | +€23,025 | +1,264% |
| Taxes, remuneration and social security | 45 | €80,874 | €67,836 | -€13,038 | -16.1% |
| Taxes | 450/3 | €79,198 | €67,836 | -€11,362 | -14.3% |
| Remuneration and social security | 454/9 | €1,676 | - | -€1,676 | |
| Other amounts payable | 47/48 | €41,374 | €1,000 | -€40,374 | -97.6% |
| Remuneration, social security and pensions | 62 | €203,771 | €21,486 | -€182,285 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,625 | €22,756 | -€30,868 | -57.6% |
| Other operating charges | 640/8 | €1,940 | €1,520 | -€421 | -21.7% |
| Gross operating margin | 9900 | €477,569 | €270,907 | -€206,662 | -43.3% |
| Operating profit (loss) | 9901 | €218,233 | €225,144 | +€6,912 | +3.2% |
| Financial income | 75/76B | €238 | €105 | -€133 | -55.7% |
| Recurring financial income | 75 | €238 | €105 | -€133 | -55.7% |
| Financial charges | 65/66B | €370 | €228 | -€142 | -38.3% |
| Recurring financial charges | 65 | €370 | €228 | -€142 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €218,100 | €225,022 | +€6,921 | +3.2% |
| Income taxes | 67/77 | €55,501 | €56,158 | +€656 | +1.2% |
| Profit (loss) for the period | 9904 | €162,599 | €168,864 | +€6,265 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €162,599 | €168,864 | +€6,265 | +3.9% |
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 27 October 2026 via checked.be.