CENTRE DE KINE VAN ISACKER: 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.
CENTRE DE KINE VAN ISACKER
Largest movements
- Tangible fixed assets +€26,673
up €26,673 (+53.9%), from €49,513 to €76,186
of which Furniture and vehicles: +€37,593
- Cash +€25,347
up €25,347 (+89.8%), from €28,231 to €53,579
mainly Depreciation (+€25,448) and Debts after one year (+€21,865)
- Deferred charges and accrued income -€5,777
down €5,777 (-13.7%), from €42,109 to €36,332
- Receivables within one year -€3,586
down €3,586 (-9.8%), from €36,413 to €32,827
of which Trade receivables: -€3,898
- Debts after one year +€21,865
up €21,865 (+433%), from €5,050 to €26,914
- Trade debts +€18,228
up €18,228 (+69.9%), from €26,087 to €44,315
- Tax, wage and social debts -€10,332
down €10,332 (-70.4%), from €14,687 to €4,354
of which Taxes: -€11,693
- Reserves +€7,801
up €7,801 (+9.4%), from €83,284 to €91,085
- Other debts +€6,756
up €6,756, from €0 to €6,756
- Depreciation +€6,148
up €6,148 (+31.9%), from €19,300 to €25,448
- Staff costs -€4,261
down €4,261 (-14.0%), from €30,505 to €26,244
- Taxes -€1,638
down €1,638 (-25.8%), from €6,357 to €4,720
- Financial charges +€1,311
up €1,311 (+89.7%), from €1,461 to €2,772
- Gross operating margin -€1,251
down €1,251 (-1.8%), from €69,905 to €68,654
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 | €156,316 | €198,974 | +€42,658 | +27.3% |
| Fixed assets | 21/28 | €49,563 | €76,236 | +€26,673 | +53.8% |
| Tangible fixed assets | 22/27 | €49,513 | €76,186 | +€26,673 | +53.9% |
| Plant, machinery and equipment | 23 | €27,358 | €17,125 | -€10,234 | -37.4% |
| Furniture and vehicles | 24 | €17,744 | €55,337 | +€37,593 | +212% |
| Other tangible fixed assets | 26 | €4,410 | €3,724 | -€686 | -15.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €106,753 | €122,738 | +€15,985 | +15.0% |
| Amounts receivable within one year | 40/41 | €36,413 | €32,827 | -€3,586 | -9.8% |
| Trade receivables | 40 | €3,898 | €0 | -€3,898 | -100% |
| Other amounts receivable | 41 | €32,516 | €32,827 | +€312 | +1.0% |
| Cash at bank and in hand | 54/58 | €28,231 | €53,579 | +€25,347 | +89.8% |
| Deferred charges and accrued income | 490/1 | €42,109 | €36,332 | -€5,777 | -13.7% |
| Total equity and liabilities | 10/49 | €156,316 | €198,974 | +€42,658 | +27.3% |
| Equity | 10/15 | €89,484 | €97,285 | +€7,801 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,284 | €91,085 | +€7,801 | +9.4% |
| Distributable reserves | 133 | €83,284 | €91,085 | +€7,801 | +9.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €66,832 | €101,689 | +€34,857 | +52.2% |
| Amounts payable after more than one year | 17 | €5,050 | €26,914 | +€21,865 | +433% |
| Financial debts | 170/4 | €5,050 | €26,914 | +€21,865 | +433% |
| Amounts payable within one year | 42/48 | €61,782 | €74,774 | +€12,992 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €12,765 | €12,602 | -€163 | -1.3% |
| Financial debts | 43 | €8,244 | €6,748 | -€1,496 | -18.1% |
| Credit institutions | 430/8 | €8,244 | €6,748 | -€1,496 | -18.1% |
| Trade debts | 44 | €26,087 | €44,315 | +€18,228 | +69.9% |
| Suppliers | 440/4 | €26,087 | €44,315 | +€18,228 | +69.9% |
| Taxes, remuneration and social security | 45 | €14,687 | €4,354 | -€10,332 | -70.4% |
| Taxes | 450/3 | €11,693 | €0 | -€11,693 | -100% |
| Remuneration and social security | 454/9 | €2,993 | €4,354 | +€1,361 | +45.5% |
| Other amounts payable | 47/48 | €0 | €6,756 | +€6,756 | |
| Remuneration, social security and pensions | 62 | €30,505 | €26,244 | -€4,261 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,300 | €25,448 | +€6,148 | +31.9% |
| Other operating charges | 640/8 | €1,062 | €1,744 | +€681 | +64.1% |
| Gross operating margin | 9900 | €69,905 | €68,654 | -€1,251 | -1.8% |
| Operating profit (loss) | 9901 | €19,037 | €15,219 | -€3,818 | -20.1% |
| Financial income | 75/76B | €700 | €75 | -€626 | -89.3% |
| Recurring financial income | 75 | €700 | €75 | -€626 | -89.3% |
| Financial charges | 65/66B | €1,461 | €2,772 | +€1,311 | +89.7% |
| Recurring financial charges | 65 | €1,461 | €2,772 | +€1,311 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | €18,277 | €12,521 | -€5,755 | -31.5% |
| Income taxes | 67/77 | €6,357 | €4,720 | -€1,638 | -25.8% |
| Profit (loss) for the period | 9904 | €11,919 | €7,801 | -€4,118 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,919 | €7,801 | -€4,118 | -34.5% |
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 1 November 2026 via checked.be.