MULTICLINIC: 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.
MULTICLINIC
Largest movements
- Tangible fixed assets -€37,870
down €37,870 (-10.3%), from €368,024 to €330,155
of which Land and buildings: -€23,011
- Cash -€35,148
down €35,148 (-55.6%), from €63,245 to €28,097
mainly Debts after one year (-€58,583) and Trade debts (-€50,165)
- Deferred charges and accrued income +€16,549
up €16,549 (+506.8%), from €3,265 to €19,814
- Receivables within one year -€10,054
down €10,054 (-95.1%), from €10,568 to €514
of which Trade receivables: -€10,108
- Accrued charges and deferred income +€64,199
up €64,199 (+113.1%), from €56,753 to €120,953
- Debts after one year -€58,583
down €58,583 (-28.9%), from €202,551 to €143,968
- Trade debts -€50,165
down €50,165 (-38.9%), from €129,020 to €78,855
- Current portion of long-term debt -€18,251
down €18,251 (-23.8%), from €76,834 to €58,583
- Profit (loss) carried forward +€13,120
up €13,120 (+23.2%), from -€56,528 to -€43,408
- Gross operating margin -€43,986
down €43,986 (-21.4%), from €205,710 to €161,724
- Other operating charges -€15,505
down €15,505 (-73.0%), from €21,241 to €5,736
- Staff costs +€11,654
up €11,654 (+13.3%), from €87,441 to €99,096
- Depreciation -€6,181
down €6,181 (-14.0%), from €44,051 to €37,870
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 | €445,103 | €378,580 | -€66,523 | -14.9% |
| Fixed assets | 21/28 | €368,024 | €330,155 | -€37,870 | -10.3% |
| Tangible fixed assets | 22/27 | €368,024 | €330,155 | -€37,870 | -10.3% |
| Land and buildings | 22 | €311,540 | €288,528 | -€23,011 | -7.4% |
| Plant, machinery and equipment | 23 | €39,322 | €33,734 | -€5,588 | -14.2% |
| Leasing and similar rights | 25 | €17,163 | €7,892 | -€9,271 | -54.0% |
| Current assets | 29/58 | €77,078 | €48,425 | -€28,653 | -37.2% |
| Amounts receivable within one year | 40/41 | €10,568 | €514 | -€10,054 | -95.1% |
| Trade receivables | 40 | €10,108 | €0 | -€10,108 | -100.0% |
| Other amounts receivable | 41 | €460 | €514 | +€54 | +11.7% |
| Cash at bank and in hand | 54/58 | €63,245 | €28,097 | -€35,148 | -55.6% |
| Deferred charges and accrued income | 490/1 | €3,265 | €19,814 | +€16,549 | +506.8% |
| Total equity and liabilities | 10/49 | €445,103 | €378,580 | -€66,523 | -14.9% |
| Equity | 10/15 | -€50,328 | -€37,208 | +€13,120 | +26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,528 | -€43,408 | +€13,120 | +23.2% |
| Amounts payable | 17/49 | €495,431 | €415,787 | -€79,643 | -16.1% |
| Amounts payable after more than one year | 17 | €202,551 | €143,968 | -€58,583 | -28.9% |
| Financial debts | 170/4 | €202,551 | €143,968 | -€58,583 | -28.9% |
| Amounts payable within one year | 42/48 | €236,126 | €150,866 | -€85,260 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | €76,834 | €58,583 | -€18,251 | -23.8% |
| Trade debts | 44 | €129,020 | €78,855 | -€50,165 | -38.9% |
| Suppliers | 440/4 | €129,020 | €78,855 | -€50,165 | -38.9% |
| Taxes, remuneration and social security | 45 | €18,355 | €13,141 | -€5,214 | -28.4% |
| Taxes | 450/3 | €440 | €0 | -€440 | -100.0% |
| Remuneration and social security | 454/9 | €17,915 | €13,141 | -€4,773 | -26.6% |
| Other amounts payable | 47/48 | €11,918 | €287 | -€11,631 | -97.6% |
| Accrued charges and deferred income | 492/3 | €56,753 | €120,953 | +€64,199 | +113.1% |
| Remuneration, social security and pensions | 62 | €87,441 | €99,096 | +€11,654 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,051 | €37,870 | -€6,181 | -14.0% |
| Other operating charges | 640/8 | €21,241 | €5,736 | -€15,505 | -73.0% |
| Gross operating margin | 9900 | €205,710 | €161,724 | -€43,986 | -21.4% |
| Operating profit (loss) | 9901 | €52,977 | €19,023 | -€33,954 | -64.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,768 | €5,902 | -€1,865 | -24.0% |
| Recurring financial charges | 65 | €7,768 | €5,902 | -€1,865 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €45,209 | €13,120 | -€32,089 | -71.0% |
| Profit (loss) for the period | 9904 | €45,209 | €13,120 | -€32,089 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,209 | €13,120 | -€32,089 | -71.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.