A.C. Kinésithérapeute: 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.
A.C. Kinésithérapeute
Largest movements
- Tangible fixed assets +€4,350
new in 2025: €4,350
- Cash +€3,000
up €3,000 (+8.2%), from €36,390 to €39,390
mainly Net result for the year (+€6,291) and Deferred charges and accrued income (+€1,799)
- Deferred charges and accrued income -€1,799
down €1,799 (-80.2%), from €2,243 to €444
- Receivables within one year -€1,178
down €1,178 (-16.8%), from €7,018 to €5,840
- Profit (loss) carried forward +€6,291
up €6,291 (+22.9%), from €27,436 to €33,727
- Trade debts -€2,032
down €2,032 (-51.3%), from €3,957 to €1,925
- Accrued charges and deferred income +€525
up €525, from €0 to €525
- Gross operating margin -€8,550
down €8,550 (-31.8%), from €26,886 to €18,336
- Other operating charges +€5,141
up €5,141 (+3,331%), from €154 to €5,296
- Taxes -€2,885
down €2,885 (-55.4%), from €5,205 to €2,320
- Depreciation +€1,020
up €1,020, from €0 to €1,020
- Financial charges -€375
down €375 (-9.9%), from €3,785 to €3,410
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 | €45,651 | €50,023 | +€4,372 | +9.6% |
| Fixed assets | 21/28 | - | €4,350 | +€4,350 | |
| Tangible fixed assets | 22/27 | - | €4,350 | +€4,350 | |
| Furniture and vehicles | 24 | - | €4,350 | +€4,350 | |
| Current assets | 29/58 | €45,651 | €45,674 | +€23 | 0.0% |
| Amounts receivable within one year | 40/41 | €7,018 | €5,840 | -€1,178 | -16.8% |
| Trade receivables | 40 | €7,018 | €5,840 | -€1,178 | -16.8% |
| Cash at bank and in hand | 54/58 | €36,390 | €39,390 | +€3,000 | +8.2% |
| Deferred charges and accrued income | 490/1 | €2,243 | €444 | -€1,799 | -80.2% |
| Total equity and liabilities | 10/49 | €45,651 | €50,023 | +€4,372 | +9.6% |
| Equity | 10/15 | €29,436 | €35,727 | +€6,291 | +21.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,436 | €33,727 | +€6,291 | +22.9% |
| Amounts payable | 17/49 | €16,215 | €14,297 | -€1,919 | -11.8% |
| Amounts payable within one year | 42/48 | €16,215 | €13,772 | -€2,444 | -15.1% |
| Financial debts | 43 | €29 | €44 | +€15 | +49.7% |
| Credit institutions | 430/8 | €29 | €44 | +€15 | +49.7% |
| Trade debts | 44 | €3,957 | €1,925 | -€2,032 | -51.3% |
| Suppliers | 440/4 | €3,957 | €1,925 | -€2,032 | -51.3% |
| Taxes, remuneration and social security | 45 | €12,129 | €11,703 | -€427 | -3.5% |
| Taxes | 450/3 | €10,479 | €10,075 | -€405 | -3.9% |
| Remuneration and social security | 454/9 | €1,650 | €1,628 | -€22 | -1.3% |
| Other amounts payable | 47/48 | €100 | €100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €525 | +€525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €1,020 | +€1,020 | |
| Other operating charges | 640/8 | €154 | €5,296 | +€5,141 | +3,331% |
| Gross operating margin | 9900 | €26,886 | €18,336 | -€8,550 | -31.8% |
| Operating profit (loss) | 9901 | €26,732 | €12,021 | -€14,711 | -55.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,785 | €3,410 | -€375 | -9.9% |
| Recurring financial charges | 65 | €3,785 | €3,410 | -€375 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €22,947 | €8,611 | -€14,336 | -62.5% |
| Income taxes | 67/77 | €5,205 | €2,320 | -€2,885 | -55.4% |
| Profit (loss) for the period | 9904 | €17,743 | €6,291 | -€11,452 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,743 | €6,291 | -€11,452 | -64.5% |
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 31 October 2026 via checked.be.