ABC Kinésithérapie: 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.
ABC Kinésithérapie
Largest movements
- Tangible fixed assets -€31,951
down €31,951 (-6.0%), from €532,493 to €500,543
of which Plant, machinery and equipment: -€32,695
- Cash -€8,880
down €8,880 (-62.0%), from €14,325 to €5,444
mainly Debts after one year (-€29,333) and Other debts (-€25,808)
- Debts after one year -€29,333
down €29,333 (-7.6%), from €383,778 to €354,445
- Other debts -€25,808
down €25,808 (-15.9%), from €162,559 to €136,751
- Profit (loss) carried forward +€14,224
up €14,224 (+37.7%), from -€37,715 to -€23,491
- Gross operating margin +€27,530
up €27,530 (+54.8%), from €50,248 to €77,778
- Depreciation -€13,747
down €13,747 (-23.2%), from €59,196 to €45,450
- Other operating charges -€11,054
down €11,054 (-95.0%), from €11,640 to €585
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 | €548,870 | €508,508 | -€40,361 | -7.4% |
| Fixed assets | 21/28 | €532,493 | €500,543 | -€31,951 | -6.0% |
| Tangible fixed assets | 22/27 | €532,493 | €500,543 | -€31,951 | -6.0% |
| Land and buildings | 22 | €300,282 | €293,693 | -€6,590 | -2.2% |
| Plant, machinery and equipment | 23 | €222,225 | €189,530 | -€32,695 | -14.7% |
| Furniture and vehicles | 24 | €9,986 | €17,320 | +€7,334 | +73.4% |
| Current assets | 29/58 | €16,376 | €7,966 | -€8,411 | -51.4% |
| Amounts receivable within one year | 40/41 | €2,052 | €2,521 | +€469 | +22.9% |
| Other amounts receivable | 41 | €2,052 | €2,521 | +€469 | +22.9% |
| Cash at bank and in hand | 54/58 | €14,325 | €5,444 | -€8,880 | -62.0% |
| Total equity and liabilities | 10/49 | €548,870 | €508,508 | -€40,361 | -7.4% |
| Equity | 10/15 | -€27,715 | -€13,491 | +€14,224 | +51.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,715 | -€23,491 | +€14,224 | +37.7% |
| Amounts payable | 17/49 | €576,585 | €522,000 | -€54,585 | -9.5% |
| Amounts payable after more than one year | 17 | €383,778 | €354,445 | -€29,333 | -7.6% |
| Financial debts | 170/4 | €383,778 | €354,445 | -€29,333 | -7.6% |
| Amounts payable within one year | 42/48 | €192,807 | €167,555 | -€25,252 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €29,333 | €29,333 | = | 0.0% |
| Trade debts | 44 | €914 | €1,353 | +€439 | +48.0% |
| Suppliers | 440/4 | €914 | €1,353 | +€439 | +48.0% |
| Taxes, remuneration and social security | 45 | - | €117 | +€117 | |
| Taxes | 450/3 | - | €117 | +€117 | |
| Other amounts payable | 47/48 | €162,559 | €136,751 | -€25,808 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,196 | €45,450 | -€13,747 | -23.2% |
| Other operating charges | 640/8 | €11,640 | €585 | -€11,054 | -95.0% |
| Gross operating margin | 9900 | €50,248 | €77,778 | +€27,530 | +54.8% |
| Operating profit (loss) | 9901 | -€20,588 | €31,743 | +€52,331 | |
| Financial charges | 65/66B | €17,128 | €17,402 | +€274 | +1.6% |
| Recurring financial charges | 65 | €17,128 | €17,402 | +€274 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€37,715 | €14,341 | +€52,056 | |
| Income taxes | 67/77 | - | €117 | +€117 | |
| Profit (loss) for the period | 9904 | -€37,715 | €14,224 | +€51,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,715 | €14,224 | +€51,939 |
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 26 October 2026 via checked.be.