KLINIFARM: what changed
Two fiscal 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.
KLINIFARM
Largest movements
- Cash -€38,419
down €38,419 (-91.1%), from €42,151 to €3,733
mainly Contributions, distributions and other (-€85,237) and Net result for the year (-€44,856)
- Tangible fixed assets -€38,010
down €38,010 (-18.2%), from €208,995 to €170,985
of which Land and buildings: -€36,937
- Current investments -€16,074
down €16,074 (-4.9%), from €325,584 to €309,510
- Receivables within one year -€11,240
down €11,240 (-90.2%), from €12,464 to €1,224
- Reserves -€93,592
down €93,592 (-41.2%), from €227,433 to €133,842
of which Distributable reserves: -€93,592
- Profit (loss) carried forward -€36,501
down €36,501, from €20,871 to -€15,630
- Other debts +€26,196
up €26,196 (+43.7%), from €59,960 to €86,156
- Gross operating margin +€6,098
up €6,098 (+80.3%), from -€7,591 to -€1,493
- Financial income -€3,291
down €3,291 (-36.9%), from €8,927 to €5,637
- Depreciation +€1,301
up €1,301 (+3.0%), from €43,984 to €45,285
- Financial charges -€568
down €568 (-75.5%), from €751 to €184
- Other operating charges +€204
up €204 (+7.1%), from €2,859 to €3,063
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €590,926 | €487,335 | -€103,591 | -17.5% |
| Fixed assets | 21/28 | €208,995 | €170,985 | -€38,010 | -18.2% |
| Tangible fixed assets | 22/27 | €208,995 | €170,985 | -€38,010 | -18.2% |
| Land and buildings | 22 | €207,877 | €170,941 | -€36,937 | -17.8% |
| Furniture and vehicles | 24 | €1,118 | €45 | -€1,074 | -96.0% |
| Current assets | 29/58 | €381,931 | €316,350 | -€65,581 | -17.2% |
| Amounts receivable within one year | 40/41 | €12,464 | €1,224 | -€11,240 | -90.2% |
| Other amounts receivable | 41 | €12,464 | €1,224 | -€11,240 | -90.2% |
| Current investments | 50/53 | €325,584 | €309,510 | -€16,074 | -4.9% |
| Cash at bank and in hand | 54/58 | €42,151 | €3,733 | -€38,419 | -91.1% |
| Deferred charges and accrued income | 490/1 | €1,732 | €1,884 | +€152 | +8.8% |
| Total equity and liabilities | 10/49 | €590,926 | €487,335 | -€103,591 | -17.5% |
| Equity | 10/15 | €530,704 | €400,612 | -€130,092 | -24.5% |
| Contributions | 10/11 | €282,400 | €282,400 | = | 0.0% |
| Reserves | 13 | €227,433 | €133,842 | -€93,592 | -41.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,890 | €3,890 | = | 0.0% |
| Distributable reserves | 133 | €223,543 | €129,952 | -€93,592 | -41.9% |
| Profit (loss) carried forward | 14 | €20,871 | -€15,630 | -€36,501 | |
| Amounts payable | 17/49 | €60,222 | €86,723 | +€26,501 | +44.0% |
| Amounts payable within one year | 42/48 | €60,079 | €86,593 | +€26,514 | +44.1% |
| Trade debts | 44 | €119 | €437 | +€318 | +267.8% |
| Suppliers | 440/4 | €119 | €437 | +€318 | +267.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €59,960 | €86,156 | +€26,196 | +43.7% |
| Accrued charges and deferred income | 492/3 | €143 | €130 | -€13 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,984 | €45,285 | +€1,301 | +3.0% |
| Other operating charges | 640/8 | €2,859 | €3,063 | +€204 | +7.1% |
| Gross operating margin | 9900 | -€7,591 | -€1,493 | +€6,098 | +80.3% |
| Operating profit (loss) | 9901 | -€54,435 | -€49,842 | +€4,593 | +8.4% |
| Financial income | 75/76B | €8,927 | €5,637 | -€3,291 | -36.9% |
| Recurring financial income | 75 | €8,927 | €5,637 | -€3,291 | -36.9% |
| Financial charges | 65/66B | €751 | €184 | -€568 | -75.5% |
| Recurring financial charges | 65 | €751 | €184 | -€568 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | -€46,259 | -€44,389 | +€1,870 | +4.0% |
| Income taxes | 67/77 | €450 | €467 | +€17 | +3.7% |
| Profit (loss) for the period | 9904 | -€46,709 | -€44,856 | +€1,854 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,709 | -€44,856 | +€1,854 | +4.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.