SILVER 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.
SILVER CLINIC
Largest movements
- Receivables within one year -€7,914
down €7,914 (-91.3%), from €8,665 to €751
of which Trade receivables: -€7,644
- Cash -€4,588
down €4,588 (-42.0%), from €10,936 to €6,347
mainly Trade debts (-€5,666) and Other debts (-€2,730)
- Tangible fixed assets -€1,060
down €1,060 (-24.5%), from €4,331 to €3,271
- Trade debts -€5,666
down €5,666 (-77.9%), from €7,274 to €1,608
- Other debts -€2,730
down €2,730 (-75.5%), from €3,619 to €888
- Advances received -€2,288
no longer reported in 2025 (was €2,288)
- Tax, wage and social debts -€1,992
down €1,992 (-94.7%), from €2,103 to €111
- Profit (loss) carried forward -€838
new in 2025: -€838
- Gross operating margin +€12,216
up €12,216, from -€8,686 to €3,530
- Financial charges +€1,903
up €1,903 (+2,470%), from €77 to €1,980
- Other operating charges +€1,069
up €1,069 (+906%), from €118 to €1,187
- Taxes +€95
up €95 (+208%), from €46 to €141
- Depreciation +€91
up €91 (+9.4%), from €969 to €1,060
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 | €23,932 | €10,418 | -€13,514 | -56.5% |
| Fixed assets | 21/28 | €4,331 | €3,320 | -€1,011 | -23.3% |
| Tangible fixed assets | 22/27 | €4,331 | €3,271 | -€1,060 | -24.5% |
| Plant, machinery and equipment | 23 | €4,331 | €3,271 | -€1,060 | -24.5% |
| Financial fixed assets | 28 | - | €49 | +€49 | |
| Current assets | 29/58 | €19,601 | €7,098 | -€12,503 | -63.8% |
| Amounts receivable within one year | 40/41 | €8,665 | €751 | -€7,914 | -91.3% |
| Trade receivables | 40 | €8,394 | €750 | -€7,644 | -91.1% |
| Other amounts receivable | 41 | €272 | €1 | -€271 | -99.6% |
| Cash at bank and in hand | 54/58 | €10,936 | €6,347 | -€4,588 | -42.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €23,932 | €10,418 | -€13,514 | -56.5% |
| Equity | 10/15 | €8,649 | €7,811 | -€838 | -9.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,649 | €6,649 | = | 0.0% |
| Distributable reserves | 133 | €6,649 | €6,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€838 | -€838 | |
| Amounts payable | 17/49 | €15,283 | €2,607 | -€12,676 | -82.9% |
| Amounts payable within one year | 42/48 | €15,283 | €2,607 | -€12,676 | -82.9% |
| Trade debts | 44 | €7,274 | €1,608 | -€5,666 | -77.9% |
| Suppliers | 440/4 | €7,274 | €1,608 | -€5,666 | -77.9% |
| Advances received on contracts in progress | 46 | €2,288 | - | -€2,288 | |
| Taxes, remuneration and social security | 45 | €2,103 | €111 | -€1,992 | -94.7% |
| Taxes | 450/3 | €2,103 | €111 | -€1,992 | -94.7% |
| Other amounts payable | 47/48 | €3,619 | €888 | -€2,730 | -75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €969 | €1,060 | +€91 | +9.4% |
| Other operating charges | 640/8 | €118 | €1,187 | +€1,069 | +906% |
| Gross operating margin | 9900 | -€8,686 | €3,530 | +€12,216 | |
| Operating profit (loss) | 9901 | -€9,773 | €1,283 | +€11,056 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €77 | €1,980 | +€1,903 | +2,470% |
| Recurring financial charges | 65 | €77 | €1,980 | +€1,903 | +2,470% |
| Profit (loss) for the period before taxes | 9903 | -€9,850 | -€697 | +€9,153 | +92.9% |
| Income taxes | 67/77 | €46 | €141 | +€95 | +208% |
| Profit (loss) for the period | 9904 | -€9,895 | -€838 | +€9,058 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,895 | -€838 | +€9,058 | +91.5% |
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 18 October 2026 via checked.be.