Chiropractie CORPUS: 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.
Chiropractie CORPUS
Largest movements
- Current investments -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Receivables within one year +€30,970
up €30,970 (+137%), from €22,531 to €53,501
of which Trade receivables: +€24,837
- Tangible fixed assets -€30,854
down €30,854 (-56.3%), from €54,840 to €23,986
of which Furniture and vehicles: -€17,532
- Deferred charges and accrued income -€4,906
down €4,906 (-58.6%), from €8,376 to €3,470
- Cash -€3,487
down €3,487 (-3.2%), from €110,454 to €106,967
mainly Contributions, distributions and other (-€342,041) and Receivables within one year (-€30,970)
- Profit (loss) carried forward -€204,728
down €204,728 (-94.6%), from €216,417 to €11,689
- Other debts +€153,689
up €153,689 (+232%), from €66,170 to €219,859
- Tax, wage and social debts -€5,799
down €5,799 (-49.9%), from €11,629 to €5,830
of which Remuneration and social security: -€3,161
- Gross operating margin +€32,627
up €32,627 (+17.7%), from €184,465 to €217,092
- Financial charges -€4,992
down €4,992 (-95.9%), from €5,204 to €212
- Taxes +€4,313
up €4,313 (+11.6%), from €37,065 to €41,378
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 | €346,201 | €287,923 | -€58,278 | -16.8% |
| Fixed assets | 21/28 | €54,840 | €23,986 | -€30,854 | -56.3% |
| Tangible fixed assets | 22/27 | €54,840 | €23,986 | -€30,854 | -56.3% |
| Plant, machinery and equipment | 23 | €15,966 | €2,644 | -€13,322 | -83.4% |
| Furniture and vehicles | 24 | €38,874 | €21,342 | -€17,532 | -45.1% |
| Current assets | 29/58 | €291,361 | €263,937 | -€27,424 | -9.4% |
| Amounts receivable within one year | 40/41 | €22,531 | €53,501 | +€30,970 | +137% |
| Trade receivables | 40 | €17,048 | €41,885 | +€24,837 | +146% |
| Other amounts receivable | 41 | €5,483 | €11,616 | +€6,133 | +112% |
| Current investments | 50/53 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €110,454 | €106,967 | -€3,487 | -3.2% |
| Deferred charges and accrued income | 490/1 | €8,376 | €3,470 | -€4,906 | -58.6% |
| Total equity and liabilities | 10/49 | €346,201 | €287,923 | -€58,278 | -16.8% |
| Equity | 10/15 | €266,417 | €61,689 | -€204,728 | -76.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,417 | €11,689 | -€204,728 | -94.6% |
| Amounts payable | 17/49 | €79,784 | €226,235 | +€146,451 | +184% |
| Amounts payable within one year | 42/48 | €79,056 | €225,981 | +€146,925 | +186% |
| Trade debts | 44 | €1,257 | €293 | -€965 | -76.7% |
| Suppliers | 440/4 | €1,257 | €293 | -€965 | -76.7% |
| Taxes, remuneration and social security | 45 | €11,629 | €5,830 | -€5,799 | -49.9% |
| Taxes | 450/3 | €5,324 | €2,685 | -€2,638 | -49.6% |
| Remuneration and social security | 454/9 | €6,305 | €3,144 | -€3,161 | -50.1% |
| Other amounts payable | 47/48 | €66,170 | €219,859 | +€153,689 | +232% |
| Accrued charges and deferred income | 492/3 | €728 | €254 | -€475 | -65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,031 | €18,308 | +€276 | +1.5% |
| Other operating charges | 640/8 | €601 | €856 | +€255 | +42.4% |
| Non-recurring operating charges | 66A | - | €22,416 | +€22,416 | |
| Gross operating margin | 9900 | €184,465 | €217,092 | +€32,627 | +17.7% |
| Operating profit (loss) | 9901 | €165,832 | €175,512 | +€9,680 | +5.8% |
| Financial income | 75/76B | €2,278 | €3,391 | +€1,113 | +48.8% |
| Recurring financial income | 75 | €2,278 | €3,391 | +€1,113 | +48.8% |
| Financial charges | 65/66B | €5,204 | €212 | -€4,992 | -95.9% |
| Recurring financial charges | 65 | €5,204 | €212 | -€4,992 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | €162,907 | €178,691 | +€15,784 | +9.7% |
| Income taxes | 67/77 | €37,065 | €41,378 | +€4,313 | +11.6% |
| Profit (loss) for the period | 9904 | €125,841 | €137,313 | +€11,471 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €125,841 | €137,313 | +€11,471 | +9.1% |
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 19 October 2026 via checked.be.