Micro 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.
Micro Clinic
Largest movements
- Tangible fixed assets +€140,504
up €140,504 (+6.2%), from €2.3m to €2.4m
of which Land and buildings: +€204,515
- Receivables within one year +€59,737
up €59,737 (+176%), from €33,957 to €93,694
of which Other amounts receivable: +€47,702
- Cash +€55,967
up €55,967 (+144%), from €38,848 to €94,814
mainly Other debts (+€317,266) and Depreciation (+€196,580)
- Other debts +€317,266
up €317,266 (+698%), from €45,456 to €362,722
- Profit (loss) carried forward -€180,007
down €180,007 (-78.3%), from €230,007 to €50,000
- Debts after one year +€80,125
up €80,125 (+4.6%), from €1.7m to €1.8m
- Trade debts +€50,707
up €50,707 (+839%), from €6,045 to €56,752
- Accrued charges and deferred income -€26,610
down €26,610 (-93.9%), from €28,338 to €1,728
- Depreciation +€49,148
up €49,148 (+33.3%), from €147,432 to €196,580
- Staff costs +€20,696
up €20,696 (+55.2%), from €37,521 to €58,218
- Taxes -€15,690
down €15,690 (-22.9%), from €68,368 to €52,678
- Gross operating margin -€5,771
down €5,771 (-1.1%), from €525,054 to €519,284
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 | €2,364,922 | €2,632,351 | +€267,429 | +11.3% |
| Fixed assets | 21/28 | €2,260,261 | €2,400,765 | +€140,504 | +6.2% |
| Tangible fixed assets | 22/27 | €2,260,261 | €2,400,765 | +€140,504 | +6.2% |
| Land and buildings | 22 | €1,965,968 | €2,170,483 | +€204,515 | +10.4% |
| Plant, machinery and equipment | 23 | €239,441 | €200,585 | -€38,856 | -16.2% |
| Furniture and vehicles | 24 | €54,852 | €29,697 | -€25,155 | -45.9% |
| Current assets | 29/58 | €104,661 | €231,586 | +€126,925 | +121% |
| Stocks and contracts in progress | 3 | €29,707 | €37,232 | +€7,525 | +25.3% |
| Stocks | 30/36 | €29,707 | €37,232 | +€7,525 | +25.3% |
| Amounts receivable within one year | 40/41 | €33,957 | €93,694 | +€59,737 | +176% |
| Trade receivables | 40 | €6,961 | €18,997 | +€12,035 | +173% |
| Other amounts receivable | 41 | €26,996 | €74,697 | +€47,702 | +177% |
| Cash at bank and in hand | 54/58 | €38,848 | €94,814 | +€55,967 | +144% |
| Deferred charges and accrued income | 490/1 | €2,149 | €5,846 | +€3,697 | +172% |
| Total equity and liabilities | 10/49 | €2,364,922 | €2,632,351 | +€267,429 | +11.3% |
| Equity | 10/15 | €354,238 | €174,230 | -€180,007 | -50.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,630 | €105,630 | = | 0.0% |
| Distributable reserves | 133 | €105,630 | €105,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230,007 | €50,000 | -€180,007 | -78.3% |
| Amounts payable | 17/49 | €2,010,684 | €2,458,121 | +€447,437 | +22.3% |
| Amounts payable after more than one year | 17 | €1,732,685 | €1,812,810 | +€80,125 | +4.6% |
| Financial debts | 170/4 | €1,732,685 | €1,812,810 | +€80,125 | +4.6% |
| Amounts payable within one year | 42/48 | €249,661 | €643,583 | +€393,922 | +158% |
| Current portion of amounts payable after more than one year | 42 | €187,400 | €208,439 | +€21,039 | +11.2% |
| Trade debts | 44 | €6,045 | €56,752 | +€50,707 | +839% |
| Suppliers | 440/4 | €6,045 | €56,752 | +€50,707 | +839% |
| Taxes, remuneration and social security | 45 | €10,759 | €15,670 | +€4,911 | +45.6% |
| Taxes | 450/3 | €6,731 | €2,938 | -€3,792 | -56.3% |
| Remuneration and social security | 454/9 | €4,029 | €12,732 | +€8,703 | +216% |
| Other amounts payable | 47/48 | €45,456 | €362,722 | +€317,266 | +698% |
| Accrued charges and deferred income | 492/3 | €28,338 | €1,728 | -€26,610 | -93.9% |
| Remuneration, social security and pensions | 62 | €37,521 | €58,218 | +€20,696 | +55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,432 | €196,580 | +€49,148 | +33.3% |
| Other operating charges | 640/8 | €1,402 | €1,445 | +€43 | +3.0% |
| Gross operating margin | 9900 | €525,054 | €519,284 | -€5,771 | -1.1% |
| Operating profit (loss) | 9901 | €338,699 | €263,041 | -€75,657 | -22.3% |
| Financial income | 75/76B | €72 | €1,417 | +€1,346 | +1,880% |
| Recurring financial income | 75 | €72 | €1,417 | +€1,346 | +1,880% |
| Financial charges | 65/66B | €40,395 | €42,557 | +€2,162 | +5.4% |
| Recurring financial charges | 65 | €40,395 | €42,557 | +€2,162 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €298,375 | €221,901 | -€76,474 | -25.6% |
| Income taxes | 67/77 | €68,368 | €52,678 | -€15,690 | -22.9% |
| Profit (loss) for the period | 9904 | €230,007 | €169,224 | -€60,784 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €230,007 | €169,224 | -€60,784 | -26.4% |
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 22 October 2026 via checked.be.