KLINIKO: 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.
KLINIKO
Largest movements
- Current investments +€97,614
up €97,614 (+228.0%), from €42,820 to €140,434
- Receivables after one year +€46,000
new in 2025: €46,000
- Tangible fixed assets +€7,217
up €7,217 (+236.1%), from €3,056 to €10,273
of which Furniture and vehicles: +€5,690
- Cash +€6,086
up €6,086 (+8.9%), from €68,588 to €74,674
mainly Net result for the year (+€142,526) and Tax, wage and social debts (+€17,227)
- Deferred charges and accrued income +€3,054
up €3,054 (+334.8%), from €912 to €3,966
- Reserves +€142,526
up €142,526 (+155.1%), from €91,903 to €234,430
- Tax, wage and social debts +€17,227
up €17,227 (+41.3%), from €41,757 to €58,984
of which Taxes: +€17,227
- Gross operating margin +€64,569
up €64,569 (+49.3%), from €131,078 to €195,647
- Taxes +€17,636
up €17,636 (+46.4%), from €37,982 to €55,618
- Financial income +€4,415
up €4,415 (+351.4%), from €1,257 to €5,672
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.
Cash bridge derived
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 | €139,834 | €296,845 | +€157,010 | +112.3% |
| Fixed assets | 21/28 | €3,056 | €10,273 | +€7,217 | +236.1% |
| Tangible fixed assets | 22/27 | €3,056 | €10,273 | +€7,217 | +236.1% |
| Plant, machinery and equipment | 23 | €3,056 | €1,752 | -€1,304 | -42.7% |
| Furniture and vehicles | 24 | - | €5,690 | +€5,690 | |
| Other tangible fixed assets | 26 | - | €2,831 | +€2,831 | |
| Current assets | 29/58 | €136,778 | €286,571 | +€149,793 | +109.5% |
| Amounts receivable after more than one year | 29 | - | €46,000 | +€46,000 | |
| Other amounts receivable | 291 | - | €46,000 | +€46,000 | |
| Amounts receivable within one year | 40/41 | €24,458 | €21,498 | -€2,960 | -12.1% |
| Trade receivables | 40 | €24,458 | €21,498 | -€2,960 | -12.1% |
| Current investments | 50/53 | €42,820 | €140,434 | +€97,614 | +228.0% |
| Cash at bank and in hand | 54/58 | €68,588 | €74,674 | +€6,086 | +8.9% |
| Deferred charges and accrued income | 490/1 | €912 | €3,966 | +€3,054 | +334.8% |
| Total equity and liabilities | 10/49 | €139,834 | €296,845 | +€157,010 | +112.3% |
| Equity | 10/15 | €94,403 | €236,930 | +€142,526 | +151.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €91,903 | €234,430 | +€142,526 | +155.1% |
| Distributable reserves | 133 | €91,903 | €234,430 | +€142,526 | +155.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,431 | €59,915 | +€14,484 | +31.9% |
| Amounts payable within one year | 42/48 | €45,431 | €59,915 | +€14,484 | +31.9% |
| Trade debts | 44 | €1,606 | €855 | -€751 | -46.8% |
| Suppliers | 440/4 | €1,606 | €855 | -€751 | -46.8% |
| Taxes, remuneration and social security | 45 | €41,757 | €58,984 | +€17,227 | +41.3% |
| Taxes | 450/3 | €39,957 | €57,184 | +€17,227 | +43.1% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €2,068 | €76 | -€1,992 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €856 | €1,674 | +€818 | +95.6% |
| Other operating charges | 640/8 | €581 | €327 | -€255 | -43.8% |
| Gross operating margin | 9900 | €131,078 | €195,647 | +€64,569 | +49.3% |
| Operating profit (loss) | 9901 | €129,641 | €193,646 | +€64,005 | +49.4% |
| Financial income | 75/76B | €1,257 | €5,672 | +€4,415 | +351.4% |
| Recurring financial income | 75 | €1,257 | €5,672 | +€4,415 | +351.4% |
| Financial charges | 65/66B | €212 | €1,173 | +€961 | +453.8% |
| Recurring financial charges | 65 | €212 | €1,173 | +€961 | +453.8% |
| Profit (loss) for the period before taxes | 9903 | €130,685 | €198,144 | +€67,459 | +51.6% |
| Income taxes | 67/77 | €37,982 | €55,618 | +€17,636 | +46.4% |
| Profit (loss) for the period | 9904 | €92,703 | €142,526 | +€49,823 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,703 | €142,526 | +€49,823 | +53.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.