KARA 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.
KARA CLINIC
Largest movements
- Tangible fixed assets +€218,241
up €218,241 (+31.3%), from €698,040 to €916,281
of which Leasing and similar rights: +€189,397
- Receivables within one year +€83,310
new in 2025: €83,310
of which Trade receivables: +€77,623
- Debts after one year +€219,650
up €219,650 (+37.0%), from €593,520 to €813,170
- Profit (loss) carried forward -€105,464
down €105,464 (-222%), from -€47,564 to -€153,028
- Trade debts +€86,416
up €86,416 (+794%), from €10,890 to €97,306
- Other debts +€60,141
up €60,141 (+48.3%), from €124,400 to €184,541
- Current portion of long-term debt +€40,654
up €40,654 (+585%), from €6,948 to €47,603
- Depreciation +€28,001
up €28,001 (+231%), from €12,108 to €40,109
- Financial charges +€20,214
up €20,214 (+167%), from €12,107 to €32,320
- Other operating charges +€1,430
up €1,430 (+39.6%), from €3,613 to €5,043
- Gross operating margin +€1,250
up €1,250 (+6.3%), from -€19,737 to -€18,487
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 | €698,194 | €999,591 | +€301,397 | +43.2% |
| Fixed assets | 21/28 | €698,040 | €916,281 | +€218,241 | +31.3% |
| Tangible fixed assets | 22/27 | €698,040 | €916,281 | +€218,241 | +31.3% |
| Land and buildings | 22 | €487,097 | €625,399 | +€138,302 | +28.4% |
| Plant, machinery and equipment | 23 | - | €49,127 | +€49,127 | |
| Furniture and vehicles | 24 | €210,944 | €52,359 | -€158,585 | -75.2% |
| Leasing and similar rights | 25 | - | €189,397 | +€189,397 | |
| Current assets | 29/58 | €153 | €83,310 | +€83,156 | +54,191% |
| Amounts receivable within one year | 40/41 | - | €83,310 | +€83,310 | |
| Trade receivables | 40 | - | €77,623 | +€77,623 | |
| Other amounts receivable | 41 | - | €5,686 | +€5,686 | |
| Cash at bank and in hand | 54/58 | €153 | - | -€153 | |
| Total equity and liabilities | 10/49 | €698,194 | €999,591 | +€301,397 | +43.2% |
| Equity | 10/15 | -€37,564 | -€143,028 | -€105,464 | -281% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,564 | -€153,028 | -€105,464 | -222% |
| Amounts payable | 17/49 | €735,758 | €1,142,619 | +€406,861 | +55.3% |
| Amounts payable after more than one year | 17 | €593,520 | €813,170 | +€219,650 | +37.0% |
| Financial debts | 170/4 | €593,520 | €813,170 | +€219,650 | +37.0% |
| Amounts payable within one year | 42/48 | €142,238 | €329,449 | +€187,211 | +132% |
| Current portion of amounts payable after more than one year | 42 | €6,948 | €47,603 | +€40,654 | +585% |
| Trade debts | 44 | €10,890 | €97,306 | +€86,416 | +794% |
| Suppliers | 440/4 | €10,890 | €97,306 | +€86,416 | +794% |
| Other amounts payable | 47/48 | €124,400 | €184,541 | +€60,141 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,108 | €40,109 | +€28,001 | +231% |
| Other operating charges | 640/8 | €3,613 | €5,043 | +€1,430 | +39.6% |
| Non-recurring operating charges | 66A | - | €9,504 | +€9,504 | |
| Gross operating margin | 9900 | -€19,737 | -€18,487 | +€1,250 | +6.3% |
| Operating profit (loss) | 9901 | -€35,458 | -€73,143 | -€37,686 | -106% |
| Financial charges | 65/66B | €12,107 | €32,320 | +€20,214 | +167% |
| Recurring financial charges | 65 | €12,107 | €32,320 | +€20,214 | +167% |
| Profit (loss) for the period before taxes | 9903 | -€47,564 | -€105,464 | -€57,899 | -122% |
| Profit (loss) for the period | 9904 | -€47,564 | -€105,464 | -€57,899 | -122% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,564 | -€105,464 | -€57,899 | -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 29 October 2026 via checked.be.