POLYCLINIQUE CLEMENCEAU: 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.
POLYCLINIQUE CLEMENCEAU
Largest movements
- Cash +€99,887
up €99,887 (+14.2%), from €704,401 to €804,288
mainly Net result for the year (+€219,863) and Depreciation (+€63,909)
- Tangible fixed assets -€12,933
down €12,933 (-4.6%), from €278,319 to €265,386
of which Furniture and vehicles: -€10,111
- Reserves +€197,877
up €197,877 (+24.1%), from €822,018 to €1.0m
- Other debts -€78,946
down €78,946 (-99.2%), from €79,601 to €655
- Tax, wage and social debts -€14,916
down €14,916 (-23.6%), from €63,303 to €48,387
of which Taxes: -€13,411
- Purchases and services +€334,770
up €334,770 (+37.6%), from €889,363 to €1.2m
- Depreciation +€21,639
up €21,639 (+51.2%), from €42,271 to €63,909
- Gross operating margin +€20,979
up €20,979 (+4.3%), from €489,151 to €510,129
- Taxes -€7,683
down €7,683 (-9.3%), from €82,399 to €74,716
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 | €996,565 | €1,082,077 | +€85,512 | +8.6% |
| Fixed assets | 21/28 | €290,722 | €277,789 | -€12,933 | -4.4% |
| Tangible fixed assets | 22/27 | €278,319 | €265,386 | -€12,933 | -4.6% |
| Plant, machinery and equipment | 23 | €2,182 | €666 | -€1,517 | -69.5% |
| Furniture and vehicles | 24 | €10,451 | €340 | -€10,111 | -96.7% |
| Other tangible fixed assets | 26 | €265,686 | €264,380 | -€1,306 | -0.5% |
| Financial fixed assets | 28 | €12,403 | €12,403 | = | 0.0% |
| Current assets | 29/58 | €705,843 | €804,288 | +€98,445 | +13.9% |
| Amounts receivable within one year | 40/41 | €1,442 | - | -€1,442 | |
| Other amounts receivable | 41 | €1,442 | - | -€1,442 | |
| Cash at bank and in hand | 54/58 | €704,401 | €804,288 | +€99,887 | +14.2% |
| Total equity and liabilities | 10/49 | €996,565 | €1,082,077 | +€85,512 | +8.6% |
| Equity | 10/15 | €822,018 | €1,019,894 | +€197,877 | +24.1% |
| Reserves | 13 | €822,018 | €1,019,894 | +€197,877 | +24.1% |
| Distributable reserves | 133 | €822,018 | €1,019,894 | +€197,877 | +24.1% |
| Amounts payable | 17/49 | €174,547 | €62,183 | -€112,365 | -64.4% |
| Amounts payable after more than one year | 17 | €13,141 | €11,155 | -€1,985 | -15.1% |
| Financial debts | 170/4 | €1,985 | - | -€1,985 | |
| Other amounts payable | 178/9 | €11,155 | €11,155 | = | 0.0% |
| Amounts payable within one year | 42/48 | €161,407 | €51,028 | -€110,379 | -68.4% |
| Current portion of amounts payable after more than one year | 42 | €11,068 | €1,985 | -€9,083 | -82.1% |
| Trade debts | 44 | €7,434 | - | -€7,434 | |
| Suppliers | 440/4 | €7,434 | - | -€7,434 | |
| Taxes, remuneration and social security | 45 | €63,303 | €48,387 | -€14,916 | -23.6% |
| Taxes | 450/3 | €40,113 | €26,702 | -€13,411 | -33.4% |
| Remuneration and social security | 454/9 | €23,190 | €21,686 | -€1,505 | -6.5% |
| Other amounts payable | 47/48 | €79,601 | €655 | -€78,946 | -99.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €889,363 | €1,224,132 | +€334,770 | +37.6% |
| Remuneration, social security and pensions | 62 | €150,658 | €153,153 | +€2,495 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,271 | €63,909 | +€21,639 | +51.2% |
| Other operating charges | 640/8 | €705 | €1,107 | +€403 | +57.2% |
| Gross operating margin | 9900 | €489,151 | €510,129 | +€20,979 | +4.3% |
| Operating profit (loss) | 9901 | €295,518 | €291,960 | -€3,558 | -1.2% |
| Financial income | 75/76B | €5,612 | €3,733 | -€1,878 | -33.5% |
| Recurring financial income | 75 | €660 | €0 | -€660 | -100.0% |
| Non-recurring financial income | 76B | €4,951 | €3,733 | -€1,218 | -24.6% |
| Financial charges | 65/66B | €192 | €1,115 | +€923 | +482% |
| Recurring financial charges | 65 | €192 | €1,115 | +€923 | +482% |
| Profit (loss) for the period before taxes | 9903 | €300,938 | €294,579 | -€6,359 | -2.1% |
| Income taxes | 67/77 | €82,399 | €74,716 | -€7,683 | -9.3% |
| Profit (loss) for the period | 9904 | €218,539 | €219,863 | +€1,324 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €218,539 | €219,863 | +€1,324 | +0.6% |
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 28 October 2026 via checked.be.