UNION CLINIQUE: 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.
UNION CLINIQUE
Largest movements
- Receivables within one year +€5,521
up €5,521 (+304%), from €1,819 to €7,340
of which Trade receivables: +€5,521
- Deferred charges and accrued income -€696
down €696 (-99.2%), from €701 to €5
- Formation expenses -€569
down €569 (-54.6%), from €1,041 to €473
- Cash -€275
down €275 (-6.3%), from €4,376 to €4,101
mainly Receivables within one year (-€5,521) and Trade debts (-€3,297)
- Tangible fixed assets +€197
up €197 (+9.3%), from €2,113 to €2,310
of which Furniture and vehicles: +€726
- Profit (loss) carried forward +€6,078
up €6,078 (+56.5%), from -€10,752 to -€4,674
- Trade debts -€3,297
down €3,297 (-44.0%), from €7,488 to €4,191
- Accrued charges and deferred income +€2,225
up €2,225 (+43.9%), from €5,069 to €7,294
- Other debts -€822
down €822 (-20.5%), from €4,010 to €3,187
- Gross operating margin +€7,595
up €7,595 (+813%), from €935 to €8,529
- Depreciation +€123
up €123 (+11.2%), from €1,097 to €1,221
- Other operating charges -€97
down €97 (-13.1%), from €742 to €645
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 | €10,051 | €14,229 | +€4,179 | +41.6% |
| Formation expenses | 20 | €1,041 | €473 | -€569 | -54.6% |
| Fixed assets | 21/28 | €2,113 | €2,310 | +€197 | +9.3% |
| Tangible fixed assets | 22/27 | €2,113 | €2,310 | +€197 | +9.3% |
| Furniture and vehicles | 24 | - | €726 | +€726 | |
| Other tangible fixed assets | 26 | €2,113 | €1,585 | -€529 | -25.0% |
| Current assets | 29/58 | €6,896 | €11,446 | +€4,550 | +66.0% |
| Amounts receivable within one year | 40/41 | €1,819 | €7,340 | +€5,521 | +304% |
| Trade receivables | 40 | €1,819 | €7,340 | +€5,521 | +304% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,376 | €4,101 | -€275 | -6.3% |
| Deferred charges and accrued income | 490/1 | €701 | €5 | -€696 | -99.2% |
| Total equity and liabilities | 10/49 | €10,051 | €14,229 | +€4,179 | +41.6% |
| Equity | 10/15 | -€6,752 | -€674 | +€6,078 | +90.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,752 | -€4,674 | +€6,078 | +56.5% |
| Amounts payable | 17/49 | €16,802 | €14,903 | -€1,899 | -11.3% |
| Amounts payable within one year | 42/48 | €11,734 | €7,609 | -€4,125 | -35.2% |
| Trade debts | 44 | €7,488 | €4,191 | -€3,297 | -44.0% |
| Suppliers | 440/4 | €7,488 | €4,191 | -€3,297 | -44.0% |
| Taxes, remuneration and social security | 45 | €236 | €231 | -€5 | -2.2% |
| Taxes | 450/3 | €236 | €231 | -€5 | -2.2% |
| Other amounts payable | 47/48 | €4,010 | €3,187 | -€822 | -20.5% |
| Accrued charges and deferred income | 492/3 | €5,069 | €7,294 | +€2,225 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,097 | €1,221 | +€123 | +11.2% |
| Other operating charges | 640/8 | €742 | €645 | -€97 | -13.1% |
| Gross operating margin | 9900 | €935 | €8,529 | +€7,595 | +813% |
| Operating profit (loss) | 9901 | -€905 | €6,664 | +€7,569 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €596 | €589 | -€7 | -1.1% |
| Recurring financial charges | 65 | €596 | €589 | -€7 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,500 | €6,078 | +€7,579 | |
| Profit (loss) for the period | 9904 | -€1,500 | €6,078 | +€7,579 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,500 | €6,078 | +€7,579 |
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 31 October 2026 via checked.be.