SDclinic: 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.
SDclinic
Largest movements
- Receivables within one year -€186,025
down €186,025 (-55.9%), from €333,031 to €147,006
of which Other amounts receivable: -€201,218
- Tangible fixed assets +€48,428
up €48,428 (+945.4%), from €5,123 to €53,551
of which Furniture and vehicles: +€46,194
- Cash +€29,736
up €29,736 (+19.2%), from €155,114 to €184,849
mainly Receivables within one year (+€186,025) and Net result for the year (+€157,078)
- Reserves -€100,700
down €100,700 (-23.4%), from €430,000 to €329,300
- Gross operating margin +€11,042
up €11,042 (+5.4%), from €205,274 to €216,316
- Depreciation +€7,945
up €7,945 (+599.4%), from €1,326 to €9,271
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 | €501,006 | €394,272 | -€106,734 | -21.3% |
| Fixed assets | 21/28 | €12,623 | €61,051 | +€48,428 | +383.7% |
| Tangible fixed assets | 22/27 | €5,123 | €53,551 | +€48,428 | +945.4% |
| Plant, machinery and equipment | 23 | - | €2,760 | +€2,760 | |
| Furniture and vehicles | 24 | €3,024 | €49,218 | +€46,194 | +1527.6% |
| Other tangible fixed assets | 26 | €2,099 | €1,573 | -€526 | -25.1% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €488,383 | €333,221 | -€155,163 | -31.8% |
| Amounts receivable within one year | 40/41 | €333,031 | €147,006 | -€186,025 | -55.9% |
| Trade receivables | 40 | €109,185 | €124,379 | +€15,193 | +13.9% |
| Other amounts receivable | 41 | €223,845 | €22,628 | -€201,218 | -89.9% |
| Cash at bank and in hand | 54/58 | €155,114 | €184,849 | +€29,736 | +19.2% |
| Deferred charges and accrued income | 490/1 | €239 | €1,365 | +€1,126 | +471.7% |
| Total equity and liabilities | 10/49 | €501,006 | €394,272 | -€106,734 | -21.3% |
| Equity | 10/15 | €437,258 | €334,335 | -€102,922 | -23.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €430,000 | €329,300 | -€100,700 | -23.4% |
| Distributable reserves | 133 | €430,000 | €329,300 | -€100,700 | -23.4% |
| Profit (loss) carried forward | 14 | €2,258 | €35 | -€2,222 | -98.4% |
| Amounts payable | 17/49 | €63,748 | €59,936 | -€3,812 | -6.0% |
| Amounts payable within one year | 42/48 | €59,748 | €56,736 | -€3,012 | -5.0% |
| Trade debts | 44 | €5,804 | €2,480 | -€3,323 | -57.3% |
| Suppliers | 440/4 | €5,804 | €2,480 | -€3,323 | -57.3% |
| Taxes, remuneration and social security | 45 | €53,633 | €53,945 | +€311 | +0.6% |
| Taxes | 450/3 | €53,633 | €53,945 | +€311 | +0.6% |
| Other amounts payable | 47/48 | €312 | €312 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,000 | €3,200 | -€800 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,326 | €9,271 | +€7,945 | +599.4% |
| Other operating charges | 640/8 | €0 | €870 | +€870 | |
| Non-recurring operating charges | 66A | - | €121 | +€121 | |
| Gross operating margin | 9900 | €205,274 | €216,316 | +€11,042 | +5.4% |
| Operating profit (loss) | 9901 | €203,949 | €206,053 | +€2,105 | +1.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €99 | €131 | +€32 | +32.1% |
| Recurring financial charges | 65 | €99 | €131 | +€32 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €203,850 | €205,922 | +€2,073 | +1.0% |
| Income taxes | 67/77 | €49,133 | €48,845 | -€289 | -0.6% |
| Profit (loss) for the period | 9904 | €154,716 | €157,078 | +€2,361 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €154,716 | €157,078 | +€2,361 | +1.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.