BLAVIER KINÉSITHERAPIE: 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.
BLAVIER KINÉSITHERAPIE
Largest movements
- Tangible fixed assets -€28,671
down €28,671 (-10.6%), from €270,524 to €241,853
- Cash +€4,661
up €4,661 (+346%), from €1,345 to €6,007
mainly Depreciation (+€28,671) and Net result for the year (+€13,476)
- Debts after one year -€24,061
down €24,061 (-12.7%), from €189,697 to €165,635
- Reserves +€13,476
up €13,476 (+44.3%), from €30,439 to €43,915
- Other debts -€11,374
down €11,374 (-48.0%), from €23,694 to €12,320
- Gross operating margin +€9,888
up €9,888 (+21.5%), from €45,934 to €55,821
- Other operating charges +€4,649
up €4,649 (+1,209%), from €384 to €5,033
- Taxes +€1,633
up €1,633 (+59.0%), from €2,770 to €4,403
- Depreciation -€1,269
down €1,269 (-4.2%), from €29,941 to €28,671
- Financial charges -€1,057
down €1,057 (-20.0%), from €5,296 to €4,239
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 | €321,959 | €299,450 | -€22,510 | -7.0% |
| Fixed assets | 21/28 | €270,614 | €241,943 | -€28,671 | -10.6% |
| Tangible fixed assets | 22/27 | €270,524 | €241,853 | -€28,671 | -10.6% |
| Land and buildings | 22 | €238,278 | €227,724 | -€10,554 | -4.4% |
| Plant, machinery and equipment | 23 | €1,066 | €3 | -€1,063 | -99.7% |
| Furniture and vehicles | 24 | €26,635 | €13,277 | -€13,358 | -50.2% |
| Other tangible fixed assets | 26 | €4,546 | €848 | -€3,697 | -81.3% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €51,345 | €57,507 | +€6,161 | +12.0% |
| Amounts receivable within one year | 40/41 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 41 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,345 | €6,007 | +€4,661 | +346% |
| Deferred charges and accrued income | 490/1 | - | €1,500 | +€1,500 | |
| Total equity and liabilities | 10/49 | €321,959 | €299,450 | -€22,510 | -7.0% |
| Equity | 10/15 | €80,439 | €93,915 | +€13,476 | +16.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €30,439 | €43,915 | +€13,476 | +44.3% |
| Distributable reserves | 133 | €30,439 | €43,915 | +€13,476 | +44.3% |
| Amounts payable | 17/49 | €241,520 | €205,535 | -€35,985 | -14.9% |
| Amounts payable after more than one year | 17 | €189,697 | €165,635 | -€24,061 | -12.7% |
| Financial debts | 170/4 | €189,697 | €165,635 | -€24,061 | -12.7% |
| Amounts payable within one year | 42/48 | €51,824 | €39,900 | -€11,924 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €23,435 | €24,061 | +€626 | +2.7% |
| Trade debts | 44 | €1,924 | €1,616 | -€309 | -16.0% |
| Suppliers | 440/4 | €1,924 | €1,616 | -€309 | -16.0% |
| Taxes, remuneration and social security | 45 | €2,770 | €1,903 | -€867 | -31.3% |
| Taxes | 450/3 | €2,770 | €1,903 | -€867 | -31.3% |
| Other amounts payable | 47/48 | €23,694 | €12,320 | -€11,374 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,941 | €28,671 | -€1,269 | -4.2% |
| Other operating charges | 640/8 | €384 | €5,033 | +€4,649 | +1,209% |
| Gross operating margin | 9900 | €45,934 | €55,821 | +€9,888 | +21.5% |
| Operating profit (loss) | 9901 | €15,609 | €22,117 | +€6,508 | +41.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,296 | €4,239 | -€1,057 | -20.0% |
| Recurring financial charges | 65 | €5,296 | €4,239 | -€1,057 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €10,313 | €17,878 | +€7,566 | +73.4% |
| Income taxes | 67/77 | €2,770 | €4,403 | +€1,633 | +59.0% |
| Profit (loss) for the period | 9904 | €7,543 | €13,476 | +€5,933 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,543 | €13,476 | +€5,933 | +78.7% |
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.