Centre de Kinésithérapie: what changed
What changed
Centre de Kinésithérapie
filed annual accounts (NBB)
Net result for the year
€60,837
2024 · €57,626+€3,211
Equity
€448,604
2024 · €398,463+€50,142
Cash
€197,214
2024 · €144,974+€52,241
Balance sheet total
€779,052
2024 · €743,196+€35,856
Largest movements
Assets
- Cash +€52,241
up €52,241 (+36.0%), from €144,974 to €197,214
mainly Net result for the year (+€60,837) and Depreciation (+€19,297)
- Tangible fixed assets -€19,297
down €19,297 (-4.0%), from €480,881 to €461,584
of which Land and buildings: -€17,449
Equity and liabilities
- Reserves +€50,142
up €50,142 (+12.8%), from €392,257 to €442,399
of which Distributable reserves: +€50,142
- Debts after one year -€20,427
down €20,427 (-6.5%), from €315,019 to €294,592
of which Financial debts: -€18,677
Income statement
- Gross operating margin +€5,358
up €5,358 (+5.0%), from €108,223 to €113,580
- Taxes +€2,170
up €2,170 (+10.3%), from €21,062 to €23,232
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.
Result 2024
€57,626
Gross operating margin
+€5,358
Depreciation
-€406
Other operating charges
-€192
Financial income
+€538
Financial charges
+€83
Taxes
-€2,170
Result 2025
€60,837
raises the resultlowers the result
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.
From operations
+€82,869
Investment
€0
Financing
-€30,629
Cash 2024
€144,974
From operations (derived)
+€82,869
Net result for the year
+€60,837
Depreciation
+€19,297
Receivables within one year
-€2,913
Trade debts
+€3,038
Tax, wage and social debts
+€2,611
Financing
-€30,629
Debts after one year
-€20,427
Current portion of long-term debt
+€493
Contributions, distributions and other
-€10,695
Cash 2025
€197,214
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €743,196 | €779,052 | +€35,856 | +4.8% |
| Fixed assets | 21/28 | €481,103 | €461,806 | -€19,297 | -4.0% |
| Tangible fixed assets | 22/27 | €480,881 | €461,584 | -€19,297 | -4.0% |
| Land and buildings | 22 | €475,602 | €458,153 | -€17,449 | -3.7% |
| Plant, machinery and equipment | 23 | €3,852 | €2,412 | -€1,440 | -37.4% |
| Furniture and vehicles | 24 | €1,427 | €1,019 | -€408 | -28.6% |
| Financial fixed assets | 28 | €222 | €222 | = | 0.0% |
| Current assets | 29/58 | €262,092 | €317,246 | +€55,153 | +21.0% |
| Amounts receivable within one year | 40/41 | €17,118 | €20,031 | +€2,913 | +17.0% |
| Trade receivables | 40 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 41 | €17,118 | €14,031 | -€3,087 | -18.0% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €144,974 | €197,214 | +€52,241 | +36.0% |
| Total equity and liabilities | 10/49 | €743,196 | €779,052 | +€35,856 | +4.8% |
| Equity | 10/15 | €398,463 | €448,604 | +€50,142 | +12.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Contributions outside capital | 11 | €6,205 | €6,205 | = | 0.0% |
| Other | 1109/19 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €392,257 | €442,399 | +€50,142 | +12.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €390,397 | €440,539 | +€50,142 | +12.8% |
| Amounts payable | 17/49 | €344,733 | €330,447 | -€14,286 | -4.1% |
| Amounts payable after more than one year | 17 | €315,019 | €294,592 | -€20,427 | -6.5% |
| Financial debts | 170/4 | €313,269 | €294,592 | -€18,677 | -6.0% |
| Other amounts payable | 178/9 | €1,750 | - | -€1,750 | |
| Amounts payable within one year | 42/48 | €29,714 | €35,855 | +€6,141 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €18,184 | €18,677 | +€493 | +2.7% |
| Trade debts | 44 | €1,761 | €4,798 | +€3,038 | +173% |
| Suppliers | 440/4 | €1,761 | €4,798 | +€3,038 | +173% |
| Taxes, remuneration and social security | 45 | €9,770 | €12,380 | +€2,611 | +26.7% |
| Taxes | 450/3 | €9,770 | €12,380 | +€2,611 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,891 | €19,297 | +€406 | +2.2% |
| Other operating charges | 640/8 | €4,065 | €4,257 | +€192 | +4.7% |
| Gross operating margin | 9900 | €108,223 | €113,580 | +€5,358 | +5.0% |
| Operating profit (loss) | 9901 | €85,266 | €90,026 | +€4,760 | +5.6% |
| Financial income | 75/76B | €2,862 | €3,400 | +€538 | +18.8% |
| Recurring financial income | 75 | €2,862 | €3,400 | +€538 | +18.8% |
| Financial charges | 65/66B | €9,440 | €9,357 | -€83 | -0.9% |
| Recurring financial charges | 65 | €9,440 | €9,357 | -€83 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €78,688 | €84,069 | +€5,381 | +6.8% |
| Income taxes | 67/77 | €21,062 | €23,232 | +€2,170 | +10.3% |
| Profit (loss) for the period | 9904 | €57,626 | €60,837 | +€3,211 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,626 | €60,837 | +€3,211 | +5.6% |
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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 8 November 2026 via checked.be.