CHIROMEDICA: what changed
What changed
CHIROMEDICA
NACE 86.951, Physiotherapy
filed annual accounts (NBB)
Net result for the year
-€94,518
2024 · €61,308-€155,827
Equity
€460,599
2024 · €555,117-€94,518
Cash
€142,455
2024 · €56,803+€85,652
Balance sheet total
€1.9m
2024 · €819,598+€1.1m
Largest movements
Assets
- Tangible fixed assets +€1.0m
up €1.0m (+186%), from €558,218 to €1.6m
of which Land and buildings: +€1.0m
- Current investments -€140,000
down €140,000 (-96.6%), from €145,000 to €5,000
- Receivables within one year +€110,595
up €110,595 (+231%), from €47,860 to €158,454
- Cash +€85,652
up €85,652 (+151%), from €56,803 to €142,455
mainly Debts after one year (+€1.1m) and Current investments (+€140,000)
Equity and liabilities
- Debts after one year +€1.1m
up €1.1m (+523%), from €212,779 to €1.3m
- Profit (loss) carried forward -€94,518
down €94,518 (-74.3%), from €127,173 to €32,655
- Current portion of long-term debt +€63,154
up €63,154 (+213%), from €29,634 to €92,787
Income statement
- Gross operating margin -€136,350
down €136,350 (-82.6%), from €165,094 to €28,744
- Depreciation +€22,521
up €22,521 (+63.2%), from €35,618 to €58,139
- Taxes -€21,932
down €21,932 (-100%), from €21,932 to €0
- Financial charges +€16,479
up €16,479 (+352%), from €4,685 to €21,164
- Financial income -€2,228
down €2,228 (-54.3%), from €4,107 to €1,878
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
€61,308
Gross operating margin
-€136,350
Staff costs
+€293
Depreciation
-€22,521
Other operating charges
-€473
Financial income
-€2,228
Financial charges
-€16,479
Taxes
+€21,932
Result 2025
-€94,518
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
-€135,757
Investment
-€954,952
Financing
+€1.2m
Cash 2024
€56,803
From operations (derived)
-€135,757
Net result for the year
-€94,518
Depreciation
+€58,139
Receivables within one year
-€110,595
Smaller working-capital items
+€1,045
Trade debts
+€15,943
Tax, wage and social debts
-€5,771
Investment (derived)
-€954,952
Investment in fixed assets (net)
-€1.1m
Current investments
+€140,000
Financing
+€1.2m
Debts after one year
+€1.1m
Current portion of long-term debt
+€63,154
Cash 2025
€142,455
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €819,598 | €1,911,519 | +€1.1m | +133% |
| Fixed assets | 21/28 | €558,218 | €1,595,032 | +€1.0m | +186% |
| Tangible fixed assets | 22/27 | €558,218 | €1,594,107 | +€1.0m | +186% |
| Land and buildings | 22 | €546,045 | €1,583,288 | +€1.0m | +190% |
| Plant, machinery and equipment | 23 | €2,873 | €5,298 | +€2,425 | +84.4% |
| Furniture and vehicles | 24 | €9,301 | €5,520 | -€3,781 | -40.6% |
| Financial fixed assets | 28 | - | €925 | +€925 | |
| Current assets | 29/58 | €261,380 | €316,488 | +€55,108 | +21.1% |
| Amounts receivable within one year | 40/41 | €47,860 | €158,454 | +€110,595 | +231% |
| Other amounts receivable | 41 | €47,860 | €158,454 | +€110,595 | +231% |
| Current investments | 50/53 | €145,000 | €5,000 | -€140,000 | -96.6% |
| Cash at bank and in hand | 54/58 | €56,803 | €142,455 | +€85,652 | +151% |
| Deferred charges and accrued income | 490/1 | €11,717 | €10,578 | -€1,139 | -9.7% |
| Total equity and liabilities | 10/49 | €819,598 | €1,911,519 | +€1.1m | +133% |
| Equity | 10/15 | €555,117 | €460,599 | -€94,518 | -17.0% |
| Contributions | 10/11 | €23,100 | €23,100 | = | 0.0% |
| Reserves | 13 | €404,844 | €404,844 | = | 0.0% |
| Tax-exempt reserves | 132 | €104 | €104 | = | 0.0% |
| Distributable reserves | 133 | €404,740 | €404,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,173 | €32,655 | -€94,518 | -74.3% |
| Amounts payable | 17/49 | €264,481 | €1,450,920 | +€1.2m | +449% |
| Amounts payable after more than one year | 17 | €212,779 | €1,325,987 | +€1.1m | +523% |
| Financial debts | 170/4 | €212,779 | €1,325,987 | +€1.1m | +523% |
| Amounts payable within one year | 42/48 | €51,702 | €124,933 | +€73,231 | +142% |
| Current portion of amounts payable after more than one year | 42 | €29,634 | €92,787 | +€63,154 | +213% |
| Trade debts | 44 | €11,203 | €27,147 | +€15,943 | +142% |
| Suppliers | 440/4 | €11,203 | €27,147 | +€15,943 | +142% |
| Taxes, remuneration and social security | 45 | €10,770 | €4,999 | -€5,771 | -53.6% |
| Taxes | 450/3 | €5,701 | €0 | -€5,701 | -100% |
| Remuneration and social security | 454/9 | €5,069 | €4,999 | -€70 | -1.4% |
| Other amounts payable | 47/48 | €94 | €0 | -€94 | -100% |
| Non-recurring operating income | 76A | - | €19,636 | +€19,636 | |
| Remuneration, social security and pensions | 62 | €40,513 | €40,220 | -€293 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,618 | €58,139 | +€22,521 | +63.2% |
| Other operating charges | 640/8 | €5,144 | €5,618 | +€473 | +9.2% |
| Gross operating margin | 9900 | €165,094 | €28,744 | -€136,350 | -82.6% |
| Operating profit (loss) | 9901 | €83,819 | -€75,233 | -€159,051 | |
| Financial income | 75/76B | €4,107 | €1,878 | -€2,228 | -54.3% |
| Recurring financial income | 75 | €4,107 | €1,878 | -€2,228 | -54.3% |
| Financial charges | 65/66B | €4,685 | €21,164 | +€16,479 | +352% |
| Recurring financial charges | 65 | €4,685 | €21,164 | +€16,479 | +352% |
| Profit (loss) for the period before taxes | 9903 | €83,240 | -€94,518 | -€177,758 | |
| Income taxes | 67/77 | €21,932 | €0 | -€21,932 | -100% |
| Profit (loss) for the period | 9904 | €61,308 | -€94,518 | -€155,827 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,308 | -€94,518 | -€155,827 |
Next steps
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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 2 November 2026 via checked.be.