SB 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.
SB CLINIC
Largest movements
- Tangible fixed assets -€48,917
down €48,917 (-8.1%), from €605,932 to €557,014
of which Plant, machinery and equipment: -€37,987
- Cash +€22,638
up €22,638 (+254%), from €8,917 to €31,556
mainly Depreciation (+€60,207) and Net result for the year (+€39,398)
- Other debts -€64,185
down €64,185 (-35.3%), from €181,601 to €117,416
- Profit (loss) carried forward +€39,398
up €39,398 (+29.0%), from -€136,066 to -€96,669
- Gross operating margin +€24,737
up €24,737 (+25.6%), from €96,784 to €121,522
- Financial charges -€3,979
down €3,979 (-17.4%), from €22,909 to €18,930
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 | €618,542 | €598,019 | -€20,523 | -3.3% |
| Fixed assets | 21/28 | €605,932 | €557,014 | -€48,917 | -8.1% |
| Tangible fixed assets | 22/27 | €605,932 | €557,014 | -€48,917 | -8.1% |
| Land and buildings | 22 | €453,378 | €433,321 | -€20,057 | -4.4% |
| Plant, machinery and equipment | 23 | €149,472 | €111,485 | -€37,987 | -25.4% |
| Furniture and vehicles | 24 | €3,081 | €12,208 | +€9,127 | +296% |
| Current assets | 29/58 | €12,611 | €41,005 | +€28,394 | +225% |
| Amounts receivable within one year | 40/41 | €497 | €3,401 | +€2,904 | +584% |
| Trade receivables | 40 | €497 | €246 | -€251 | -50.6% |
| Other amounts receivable | 41 | - | €3,155 | +€3,155 | |
| Cash at bank and in hand | 54/58 | €8,917 | €31,556 | +€22,638 | +254% |
| Deferred charges and accrued income | 490/1 | €3,196 | €6,049 | +€2,852 | +89.2% |
| Total equity and liabilities | 10/49 | €618,542 | €598,019 | -€20,523 | -3.3% |
| Equity | 10/15 | -€117,466 | -€78,069 | +€39,398 | +33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,066 | -€96,669 | +€39,398 | +29.0% |
| Amounts payable | 17/49 | €736,009 | €676,088 | -€59,921 | -8.1% |
| Amounts payable after more than one year | 17 | €539,421 | €538,215 | -€1,207 | -0.2% |
| Financial debts | 170/4 | €539,421 | €538,215 | -€1,207 | -0.2% |
| Amounts payable within one year | 42/48 | €196,587 | €137,873 | -€58,714 | -29.9% |
| Financial debts | 43 | - | €3,543 | +€3,543 | |
| Credit institutions | 430/8 | - | €3,543 | +€3,543 | |
| Trade debts | 44 | €6,029 | €4,618 | -€1,411 | -23.4% |
| Suppliers | 440/4 | €6,029 | €4,618 | -€1,411 | -23.4% |
| Taxes, remuneration and social security | 45 | €8,958 | €12,296 | +€3,338 | +37.3% |
| Taxes | 450/3 | €8,958 | €12,296 | +€3,338 | +37.3% |
| Other amounts payable | 47/48 | €181,601 | €117,416 | -€64,185 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,944 | €60,207 | +€263 | +0.4% |
| Other operating charges | 640/8 | €2,896 | €2,987 | +€91 | +3.1% |
| Gross operating margin | 9900 | €96,784 | €121,522 | +€24,737 | +25.6% |
| Operating profit (loss) | 9901 | €33,944 | €58,327 | +€24,383 | +71.8% |
| Financial income | 75/76B | €3 | €0 | -€3 | -95.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -95.7% |
| Financial charges | 65/66B | €22,909 | €18,930 | -€3,979 | -17.4% |
| Recurring financial charges | 65 | €22,909 | €18,930 | -€3,979 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €11,038 | €39,398 | +€28,359 | +257% |
| Profit (loss) for the period | 9904 | €11,038 | €39,398 | +€28,359 | +257% |
| Profit (loss) for the period to be appropriated | 9905 | €11,038 | €39,398 | +€28,359 | +257% |
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 21 October 2026 via checked.be.