POLYCLINIQUE GRAINDOR: 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 GRAINDOR
Largest movements
- Receivables within one year -€2,458
down €2,458 (-4.3%), from €57,149 to €54,691
- Tangible fixed assets -€1,187
down €1,187 (-35.8%), from €3,312 to €2,125
- Cash -€1,128
down €1,128 (-32.1%), from €3,512 to €2,384
mainly Trade debts (-€5,702)
- Trade debts -€5,702
down €5,702 (-13.9%), from €41,009 to €35,307
- Profit (loss) carried forward +€834
up €834 (+27.4%), from €3,044 to €3,878
- Staff costs -€90,847
no longer reported in 2025 (was €90,847)
- Gross operating margin -€87,027
down €87,027 (-91.6%), from €95,020 to €7,993
- Other operating charges +€1,942
up €1,942 (+52.5%), from €3,700 to €5,642
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 | €64,053 | €59,280 | -€4,773 | -7.5% |
| Fixed assets | 21/28 | €3,392 | €2,205 | -€1,187 | -35.0% |
| Tangible fixed assets | 22/27 | €3,312 | €2,125 | -€1,187 | -35.8% |
| Plant, machinery and equipment | 23 | €3,312 | €2,125 | -€1,187 | -35.8% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €60,661 | €57,075 | -€3,586 | -5.9% |
| Amounts receivable within one year | 40/41 | €57,149 | €54,691 | -€2,458 | -4.3% |
| Other amounts receivable | 41 | €57,149 | €54,691 | -€2,458 | -4.3% |
| Cash at bank and in hand | 54/58 | €3,512 | €2,384 | -€1,128 | -32.1% |
| Total equity and liabilities | 10/49 | €64,053 | €59,280 | -€4,773 | -7.5% |
| Equity | 10/15 | €23,044 | €23,878 | +€834 | +3.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,044 | €3,878 | +€834 | +27.4% |
| Amounts payable | 17/49 | €41,009 | €35,402 | -€5,607 | -13.7% |
| Amounts payable within one year | 42/48 | €41,009 | €35,402 | -€5,607 | -13.7% |
| Trade debts | 44 | €41,009 | €35,307 | -€5,702 | -13.9% |
| Suppliers | 440/4 | €41,009 | €35,307 | -€5,702 | -13.9% |
| Taxes, remuneration and social security | 45 | - | €95 | +€95 | |
| Taxes | 450/3 | - | €95 | +€95 | |
| Remuneration, social security and pensions | 62 | €90,847 | - | -€90,847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285 | €1,187 | +€902 | +316% |
| Other operating charges | 640/8 | €3,700 | €5,642 | +€1,942 | +52.5% |
| Non-recurring operating charges | 66A | €116 | - | -€116 | |
| Gross operating margin | 9900 | €95,020 | €7,993 | -€87,027 | -91.6% |
| Operating profit (loss) | 9901 | €72 | €1,164 | +€1,092 | +1,517% |
| Financial charges | 65/66B | €93 | €235 | +€142 | +153% |
| Recurring financial charges | 65 | €93 | €235 | +€142 | +153% |
| Profit (loss) for the period before taxes | 9903 | -€21 | €929 | +€950 | |
| Income taxes | 67/77 | €846 | €95 | -€751 | -88.8% |
| Profit (loss) for the period | 9904 | -€867 | €834 | +€1,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€867 | €834 | +€1,701 |
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 30 October 2026 via checked.be.