BN KINESITHERAPEUTE: what changed
BN KINESITHERAPEUTE
Largest movements
- Receivables within one year +€10,982
up €10,982 (+50.2%), from €21,889 to €32,871
of which Trade receivables: +€9,921
- Cash -€2,388
down €2,388 (-11.2%), from €21,255 to €18,867
mainly Receivables within one year (-€10,982) and Tax, wage and social debts (-€4,202)
- Tangible fixed assets -€590
down €590 (-37.5%), from €1,574 to €984
of which Plant, machinery and equipment: -€590
- Profit (loss) carried forward +€9,134
up €9,134 (+28.6%), from €31,965 to €41,099
- Tax, wage and social debts -€4,202
down €4,202 (-36.5%), from €11,501 to €7,299
of which Taxes: -€5,319
- Trade debts +€3,095
up €3,095 (+392%), from €790 to €3,885
- Gross operating margin -€27,596
down €27,596 (-68.0%), from €40,609 to €13,013
- Taxes -€5,319
down €5,319 (-63.2%), from €8,413 to €3,094
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,756 | €53,784 | +€8,028 | +17.5% |
| Fixed assets | 21/28 | €1,574 | €984 | -€590 | -37.5% |
| Tangible fixed assets | 22/27 | €1,574 | €984 | -€590 | -37.5% |
| Plant, machinery and equipment | 23 | €1,574 | €984 | -€590 | -37.5% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €44,182 | €52,799 | +€8,617 | +19.5% |
| Amounts receivable within one year | 40/41 | €21,889 | €32,871 | +€10,982 | +50.2% |
| Trade receivables | 40 | €10,114 | €20,035 | +€9,921 | +98.1% |
| Other amounts receivable | 41 | €11,775 | €12,836 | +€1,061 | +9.0% |
| Cash at bank and in hand | 54/58 | €21,255 | €18,867 | -€2,388 | -11.2% |
| Deferred charges and accrued income | 490/1 | €1,038 | €1,061 | +€23 | +2.2% |
| Total equity and liabilities | 10/49 | €45,756 | €53,784 | +€8,028 | +17.5% |
| Equity | 10/15 | €33,465 | €42,599 | +€9,134 | +27.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,965 | €41,099 | +€9,134 | +28.6% |
| Amounts payable | 17/49 | €12,291 | €11,184 | -€1,107 | -9.0% |
| Amounts payable within one year | 42/48 | €12,291 | €11,184 | -€1,107 | -9.0% |
| Trade debts | 44 | €790 | €3,885 | +€3,095 | +392% |
| Suppliers | 440/4 | €790 | €3,885 | +€3,095 | +392% |
| Taxes, remuneration and social security | 45 | €11,501 | €7,299 | -€4,202 | -36.5% |
| Taxes | 450/3 | €8,413 | €3,094 | -€5,319 | -63.2% |
| Remuneration and social security | 454/9 | €3,088 | €4,205 | +€1,117 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196 | €590 | +€394 | +201% |
| Gross operating margin | 9900 | €40,609 | €13,013 | -€27,596 | -68.0% |
| Operating profit (loss) | 9901 | €40,413 | €12,423 | -€27,990 | -69.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €35 | €196 | +€161 | +460% |
| Recurring financial charges | 65 | €35 | €196 | +€161 | +460% |
| Profit (loss) for the period before taxes | 9903 | €40,378 | €12,228 | -€28,150 | -69.7% |
| Income taxes | 67/77 | €8,413 | €3,094 | -€5,319 | -63.2% |
| Profit (loss) for the period | 9904 | €31,965 | €9,134 | -€22,831 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,965 | €9,134 | -€22,831 | -71.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.