O2 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.
O2 CLINIC
Largest movements
- Receivables within one year +€363,381
up €363,381 (+121%), from €300,450 to €663,830
of which Other amounts receivable: +€255,241
- Cash +€10,286
up €10,286 (+13.8%), from €74,471 to €84,758
mainly Trade debts (+€291,623) and Advances received (+€106,948)
- Trade debts +€291,623
up €291,623 (+884%), from €32,981 to €324,603
- Advances received +€106,948
up €106,948 (+73.8%), from €144,945 to €251,893
- Tax, wage and social debts -€22,433
down €22,433 (-29.3%), from €76,563 to €54,131
of which Taxes: -€12,325
- Staff costs -€191,566
down €191,566 (-28.4%), from €673,886 to €482,320
- Gross operating margin -€185,500
down €185,500 (-24.8%), from €748,920 to €563,420
- Financial charges -€9,339
down €9,339 (-53.8%), from €17,348 to €8,009
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 | €539,484 | €917,968 | +€378,485 | +70.2% |
| Fixed assets | 21/28 | €111,938 | €104,506 | -€7,433 | -6.6% |
| Intangible fixed assets | 21 | €58,972 | €52,311 | -€6,661 | -11.3% |
| Tangible fixed assets | 22/27 | €52,967 | €52,195 | -€772 | -1.5% |
| Land and buildings | 22 | €9,200 | €33,700 | +€24,500 | +266% |
| Plant, machinery and equipment | 23 | €38,335 | €15,297 | -€23,037 | -60.1% |
| Furniture and vehicles | 24 | €5,432 | €3,198 | -€2,235 | -41.1% |
| Current assets | 29/58 | €427,545 | €813,463 | +€385,918 | +90.3% |
| Stocks and contracts in progress | 3 | €51,937 | €58,341 | +€6,404 | +12.3% |
| Stocks | 30/36 | €51,937 | €58,341 | +€6,404 | +12.3% |
| Amounts receivable within one year | 40/41 | €300,450 | €663,830 | +€363,381 | +121% |
| Trade receivables | 40 | €16,310 | €124,450 | +€108,140 | +663% |
| Other amounts receivable | 41 | €284,139 | €539,380 | +€255,241 | +89.8% |
| Cash at bank and in hand | 54/58 | €74,471 | €84,758 | +€10,286 | +13.8% |
| Deferred charges and accrued income | 490/1 | €687 | €6,534 | +€5,847 | +851% |
| Total equity and liabilities | 10/49 | €539,484 | €917,968 | +€378,485 | +70.2% |
| Equity | 10/15 | €10,450 | €10,386 | -€64 | -0.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,550 | -€9,614 | -€64 | -0.7% |
| Amounts payable | 17/49 | €529,034 | €907,582 | +€378,548 | +71.6% |
| Amounts payable within one year | 42/48 | €529,034 | €907,582 | +€378,548 | +71.6% |
| Financial debts | 43 | - | €2,411 | +€2,411 | |
| Credit institutions | 430/8 | - | €2,411 | +€2,411 | |
| Trade debts | 44 | €32,981 | €324,603 | +€291,623 | +884% |
| Suppliers | 440/4 | €32,981 | €324,603 | +€291,623 | +884% |
| Advances received on contracts in progress | 46 | €144,945 | €251,893 | +€106,948 | +73.8% |
| Taxes, remuneration and social security | 45 | €76,563 | €54,131 | -€22,433 | -29.3% |
| Taxes | 450/3 | €23,744 | €11,419 | -€12,325 | -51.9% |
| Remuneration and social security | 454/9 | €52,820 | €42,712 | -€10,108 | -19.1% |
| Other amounts payable | 47/48 | €274,545 | €274,545 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €673,886 | €482,320 | -€191,566 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,100 | €59,750 | +€5,650 | +10.4% |
| Other operating charges | 640/8 | €10,230 | €10,677 | +€447 | +4.4% |
| Gross operating margin | 9900 | €748,920 | €563,420 | -€185,500 | -24.8% |
| Operating profit (loss) | 9901 | €10,704 | €10,672 | -€31 | -0.3% |
| Financial income | 75/76B | €7 | €65 | +€58 | +824% |
| Recurring financial income | 75 | €7 | €65 | +€58 | +824% |
| Financial charges | 65/66B | €17,348 | €8,009 | -€9,339 | -53.8% |
| Recurring financial charges | 65 | €17,348 | €8,009 | -€9,339 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,637 | €2,728 | +€9,366 | |
| Income taxes | 67/77 | €2,913 | €2,792 | -€121 | -4.2% |
| Profit (loss) for the period | 9904 | -€9,550 | -€64 | +€9,487 | +99.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,550 | -€64 | +€9,487 | +99.3% |
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 15 October 2026 via checked.be.