MB 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.
MB CLINIC
Largest movements
- Cash +€62,191
up €62,191 (+85.3%), from €72,897 to €135,088
mainly Net result for the year (+€45,613) and Depreciation (+€22,117)
- Profit (loss) carried forward +€45,613
up €45,613 (+16.0%), from -€284,277 to -€238,664
- Other debts +€11,551
up €11,551 (+3.9%), from €299,326 to €310,877
- Accrued charges and deferred income +€4,160
up €4,160 (+226%), from €1,840 to €6,000
- Depreciation +€2,874
up €2,874 (+14.9%), from €19,242 to €22,117
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 | €235,646 | €299,825 | +€64,179 | +27.2% |
| Fixed assets | 21/28 | €41,344 | €42,295 | +€951 | +2.3% |
| Tangible fixed assets | 22/27 | €41,319 | €42,270 | +€951 | +2.3% |
| Plant, machinery and equipment | 23 | €28,891 | €37,113 | +€8,223 | +28.5% |
| Furniture and vehicles | 24 | €10,144 | €5,157 | -€4,987 | -49.2% |
| Other tangible fixed assets | 26 | €2,284 | €0 | -€2,284 | -100.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €194,302 | €257,530 | +€63,228 | +32.5% |
| Amounts receivable within one year | 40/41 | €120,481 | €121,653 | +€1,172 | +1.0% |
| Other amounts receivable | 41 | €120,481 | €121,653 | +€1,172 | +1.0% |
| Cash at bank and in hand | 54/58 | €72,897 | €135,088 | +€62,191 | +85.3% |
| Deferred charges and accrued income | 490/1 | €924 | €789 | -€135 | -14.7% |
| Total equity and liabilities | 10/49 | €235,646 | €299,825 | +€64,179 | +27.2% |
| Equity | 10/15 | -€66,677 | -€21,064 | +€45,613 | +68.4% |
| Contributions | 10/11 | €217,600 | €217,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€284,277 | -€238,664 | +€45,613 | +16.0% |
| Amounts payable | 17/49 | €302,324 | €320,890 | +€18,566 | +6.1% |
| Amounts payable within one year | 42/48 | €300,484 | €314,890 | +€14,406 | +4.8% |
| Trade debts | 44 | €934 | €3,780 | +€2,846 | +305% |
| Suppliers | 440/4 | €934 | €3,780 | +€2,846 | +305% |
| Taxes, remuneration and social security | 45 | €224 | €233 | +€9 | +4.1% |
| Taxes | 450/3 | €224 | €233 | +€9 | +4.1% |
| Other amounts payable | 47/48 | €299,326 | €310,877 | +€11,551 | +3.9% |
| Accrued charges and deferred income | 492/3 | €1,840 | €6,000 | +€4,160 | +226% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,242 | €22,117 | +€2,874 | +14.9% |
| Other operating charges | 640/8 | €1,607 | €1,640 | +€33 | +2.0% |
| Gross operating margin | 9900 | €65,392 | €65,576 | +€184 | +0.3% |
| Operating profit (loss) | 9901 | €44,542 | €41,819 | -€2,723 | -6.1% |
| Financial income | 75/76B | €5,174 | €5,352 | +€178 | +3.4% |
| Recurring financial income | 75 | €5,174 | €5,352 | +€178 | +3.4% |
| Financial charges | 65/66B | €1,390 | €1,310 | -€80 | -5.8% |
| Recurring financial charges | 65 | €1,390 | €1,310 | -€80 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €48,326 | €45,861 | -€2,465 | -5.1% |
| Income taxes | 67/77 | €459 | €248 | -€211 | -46.0% |
| Profit (loss) for the period | 9904 | €47,866 | €45,613 | -€2,254 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,866 | €45,613 | -€2,254 | -4.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.