CHIROPRACTIC PICAUD: 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.
CHIROPRACTIC PICAUD
Largest movements
- Receivables within one year -€75,898
down €75,898 (-69.4%), from €109,416 to €33,518
of which Other amounts receivable: -€89,498
- Tangible fixed assets +€39,415
up €39,415 (+69.3%), from €56,851 to €96,267
of which Furniture and vehicles: +€41,163
- Cash -€34,776
down €34,776 (-38.2%), from €90,985 to €56,208
mainly Contributions, distributions and other (-€220,000) and Investment in fixed assets (net) (-€55,898)
- Deferred charges and accrued income +€4,237
up €4,237, from €0 to €4,237
- Reserves -€171,046
down €171,046 (-73.8%), from €231,636 to €60,591
- Other debts +€80,457
new in 2025: €80,457
- Tax, wage and social debts +€18,276
up €18,276 (+100%), from €18,231 to €36,506
- Trade debts +€4,280
up €4,280 (+79.5%), from €5,385 to €9,665
- Other operating charges +€7,097
up €7,097 (+248%), from €2,856 to €9,953
- Depreciation +€6,158
up €6,158 (+59.6%), from €10,325 to €16,482
- Gross operating margin -€5,294
down €5,294 (-5.8%), from €91,886 to €86,592
- Taxes -€2,950
down €2,950 (-16.4%), from €18,016 to €15,066
- Financial charges +€1,248
up €1,248 (+1,621%), from €77 to €1,325
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 | €257,252 | €190,231 | -€67,022 | -26.1% |
| Fixed assets | 21/28 | €56,851 | €96,267 | +€39,415 | +69.3% |
| Tangible fixed assets | 22/27 | €56,851 | €96,267 | +€39,415 | +69.3% |
| Land and buildings | 22 | €19,345 | €18,347 | -€998 | -5.2% |
| Plant, machinery and equipment | 23 | €7,153 | €6,403 | -€750 | -10.5% |
| Furniture and vehicles | 24 | €30,353 | €71,517 | +€41,163 | +136% |
| Current assets | 29/58 | €200,401 | €93,964 | -€106,437 | -53.1% |
| Amounts receivable within one year | 40/41 | €109,416 | €33,518 | -€75,898 | -69.4% |
| Trade receivables | 40 | - | €13,600 | +€13,600 | |
| Other amounts receivable | 41 | €109,416 | €19,918 | -€89,498 | -81.8% |
| Cash at bank and in hand | 54/58 | €90,985 | €56,208 | -€34,776 | -38.2% |
| Deferred charges and accrued income | 490/1 | €0 | €4,237 | +€4,237 | |
| Total equity and liabilities | 10/49 | €257,252 | €190,231 | -€67,022 | -26.1% |
| Equity | 10/15 | €233,636 | €62,591 | -€171,046 | -73.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €231,636 | €60,591 | -€171,046 | -73.8% |
| Distributable reserves | 133 | €231,636 | €60,591 | -€171,046 | -73.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,616 | €127,640 | +€104,024 | +440% |
| Amounts payable within one year | 42/48 | €23,616 | €127,640 | +€104,024 | +440% |
| Financial debts | 43 | €0 | €1,012 | +€1,012 | |
| Credit institutions | 430/8 | €0 | €1,012 | +€1,012 | |
| Trade debts | 44 | €5,385 | €9,665 | +€4,280 | +79.5% |
| Suppliers | 440/4 | €5,385 | €9,665 | +€4,280 | +79.5% |
| Taxes, remuneration and social security | 45 | €18,231 | €36,506 | +€18,276 | +100% |
| Taxes | 450/3 | €18,231 | €36,506 | +€18,276 | +100% |
| Other amounts payable | 47/48 | - | €80,457 | +€80,457 | |
| Non-recurring operating income | 76A | - | €11,498 | +€11,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,325 | €16,482 | +€6,158 | +59.6% |
| Other operating charges | 640/8 | €2,856 | €9,953 | +€7,097 | +248% |
| Gross operating margin | 9900 | €91,886 | €86,592 | -€5,294 | -5.8% |
| Operating profit (loss) | 9901 | €78,705 | €60,156 | -€18,549 | -23.6% |
| Financial income | 75/76B | €4,679 | €5,188 | +€509 | +10.9% |
| Recurring financial income | 75 | €4,679 | €5,188 | +€509 | +10.9% |
| Financial charges | 65/66B | €77 | €1,325 | +€1,248 | +1,621% |
| Recurring financial charges | 65 | €77 | €1,325 | +€1,248 | +1,621% |
| Profit (loss) for the period before taxes | 9903 | €83,307 | €64,020 | -€19,287 | -23.2% |
| Income taxes | 67/77 | €18,016 | €15,066 | -€2,950 | -16.4% |
| Profit (loss) for the period | 9904 | €65,291 | €48,954 | -€16,337 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,291 | €48,954 | -€16,337 | -25.0% |
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 13 October 2026 via checked.be.