CHARON JUSTINE KINESITHERAPEUTE: what changed
CHARON JUSTINE KINESITHERAPEUTE
Largest movements
- Tangible fixed assets -€14,300
down €14,300 (-18.6%), from €77,034 to €62,734
of which Other tangible fixed assets: -€7,347
- Cash +€11,561
up €11,561 (+16.0%), from €72,142 to €83,702
mainly Other debts (+€51,937) and Net result for the year (+€49,129)
- Receivables within one year +€9,380
new in 2025: €9,380
- Other debts +€51,937
up €51,937 (+157%), from €33,063 to €85,000
- Profit (loss) carried forward -€35,871
down €35,871 (-77.8%), from €46,110 to €10,239
- Debts after one year -€5,872
down €5,872 (-18.0%), from €32,648 to €26,776
- Tax, wage and social debts -€3,987
down €3,987 (-25.2%), from €15,801 to €11,813
- Gross operating margin -€3,605
down €3,605 (-4.3%), from €84,087 to €80,483
- Other operating charges +€994
up €994 (+100.0%), from €995 to €1,989
- Taxes -€928
down €928 (-6.1%), from €15,121 to €14,192
- Depreciation +€861
up €861 (+6.4%), from €13,439 to €14,300
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 | €149,176 | €155,817 | +€6,641 | +4.5% |
| Fixed assets | 21/28 | €77,034 | €62,734 | -€14,300 | -18.6% |
| Tangible fixed assets | 22/27 | €77,034 | €62,734 | -€14,300 | -18.6% |
| Furniture and vehicles | 24 | €21,937 | €14,983 | -€6,953 | -31.7% |
| Other tangible fixed assets | 26 | €55,098 | €47,751 | -€7,347 | -13.3% |
| Current assets | 29/58 | €72,142 | €93,083 | +€20,941 | +29.0% |
| Amounts receivable within one year | 40/41 | - | €9,380 | +€9,380 | |
| Other amounts receivable | 41 | - | €9,380 | +€9,380 | |
| Cash at bank and in hand | 54/58 | €72,142 | €83,702 | +€11,561 | +16.0% |
| Total equity and liabilities | 10/49 | €149,176 | €155,817 | +€6,641 | +4.5% |
| Equity | 10/15 | €58,610 | €22,739 | -€35,871 | -61.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,110 | €10,239 | -€35,871 | -77.8% |
| Amounts payable | 17/49 | €90,566 | €133,078 | +€42,512 | +46.9% |
| Amounts payable after more than one year | 17 | €32,648 | €26,776 | -€5,872 | -18.0% |
| Financial debts | 170/4 | €32,648 | €26,776 | -€5,872 | -18.0% |
| Amounts payable within one year | 42/48 | €57,918 | €106,302 | +€48,384 | +83.5% |
| Current portion of amounts payable after more than one year | 42 | €6,298 | €5,879 | -€419 | -6.7% |
| Trade debts | 44 | €2,756 | €3,610 | +€854 | +31.0% |
| Suppliers | 440/4 | €2,756 | €3,610 | +€854 | +31.0% |
| Taxes, remuneration and social security | 45 | €15,801 | €11,813 | -€3,987 | -25.2% |
| Taxes | 450/3 | €15,801 | €11,813 | -€3,987 | -25.2% |
| Other amounts payable | 47/48 | €33,063 | €85,000 | +€51,937 | +157% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,439 | €14,300 | +€861 | +6.4% |
| Other operating charges | 640/8 | €995 | €1,989 | +€994 | +100.0% |
| Gross operating margin | 9900 | €84,087 | €80,483 | -€3,605 | -4.3% |
| Operating profit (loss) | 9901 | €69,654 | €64,193 | -€5,460 | -7.8% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €1,028 | €872 | -€156 | -15.2% |
| Recurring financial charges | 65 | €1,028 | €872 | -€156 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €68,630 | €63,322 | -€5,309 | -7.7% |
| Income taxes | 67/77 | €15,121 | €14,192 | -€928 | -6.1% |
| Profit (loss) for the period | 9904 | €53,510 | €49,129 | -€4,380 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,510 | €49,129 | -€4,380 | -8.2% |
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 7 November 2026 via checked.be.