Chiropractie Pluym: 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 Pluym
Largest movements
- Current investments -€14,507
down €14,507 (-33.7%), from €43,007 to €28,500
- Tangible fixed assets -€14,206
down €14,206 (-36.2%), from €39,267 to €25,061
of which Furniture and vehicles: -€11,374
- Receivables within one year +€11,111
up €11,111 (+2,086%), from €533 to €11,644
of which Trade receivables: +€11,046
- Reserves -€40,000
down €40,000 (-74.4%), from €53,796 to €13,796
- Other debts +€27,900
up €27,900 (+176%), from €15,894 to €43,795
- Current portion of long-term debt -€11,567
down €11,567 (-100%), from €11,567 to €0
- Tax, wage and social debts +€6,000
up €6,000 (+267%), from €2,250 to €8,250
- Gross operating margin +€1,196
up €1,196 (+3.4%), from €35,416 to €36,612
- Financial charges -€619
down €619 (-60.1%), from €1,029 to €410
- Financial income +€469
up €469 (+6,697%), from €7 to €476
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 | €89,445 | €71,150 | -€18,295 | -20.5% |
| Fixed assets | 21/28 | €39,267 | €25,061 | -€14,206 | -36.2% |
| Tangible fixed assets | 22/27 | €39,267 | €25,061 | -€14,206 | -36.2% |
| Plant, machinery and equipment | 23 | €5,862 | €3,030 | -€2,832 | -48.3% |
| Furniture and vehicles | 24 | €33,405 | €22,031 | -€11,374 | -34.0% |
| Current assets | 29/58 | €50,178 | €46,089 | -€4,088 | -8.1% |
| Amounts receivable within one year | 40/41 | €533 | €11,644 | +€11,111 | +2,086% |
| Trade receivables | 40 | €322 | €11,368 | +€11,046 | +3,430% |
| Other amounts receivable | 41 | €211 | €276 | +€65 | +30.8% |
| Current investments | 50/53 | €43,007 | €28,500 | -€14,507 | -33.7% |
| Cash at bank and in hand | 54/58 | €4,136 | €3,254 | -€882 | -21.3% |
| Deferred charges and accrued income | 490/1 | €2,502 | €2,692 | +€190 | +7.6% |
| Total equity and liabilities | 10/49 | €89,445 | €71,150 | -€18,295 | -20.5% |
| Equity | 10/15 | €59,351 | €19,027 | -€40,324 | -67.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,796 | €13,796 | -€40,000 | -74.4% |
| Distributable reserves | 133 | €53,796 | €13,796 | -€40,000 | -74.4% |
| Profit (loss) carried forward | 14 | €555 | €231 | -€324 | -58.4% |
| Amounts payable | 17/49 | €30,094 | €52,123 | +€22,029 | +73.2% |
| Amounts payable within one year | 42/48 | €30,094 | €52,123 | +€22,029 | +73.2% |
| Current portion of amounts payable after more than one year | 42 | €11,567 | €0 | -€11,567 | -100% |
| Financial debts | 43 | €198 | €0 | -€198 | -100% |
| Credit institutions | 430/8 | €198 | €0 | -€198 | -100% |
| Trade debts | 44 | €184 | €79 | -€105 | -57.1% |
| Suppliers | 440/4 | €184 | €79 | -€105 | -57.1% |
| Taxes, remuneration and social security | 45 | €2,250 | €8,250 | +€6,000 | +267% |
| Taxes | 450/3 | €2,250 | €8,250 | +€6,000 | +267% |
| Other amounts payable | 47/48 | €15,894 | €43,795 | +€27,900 | +176% |
| Non-recurring operating income | 76A | €607 | €135 | -€472 | -77.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,326 | €14,206 | -€120 | -0.8% |
| Other operating charges | 640/8 | €723 | €742 | +€18 | +2.6% |
| Non-recurring operating charges | 66A | - | €60 | +€60 | |
| Gross operating margin | 9900 | €35,416 | €36,612 | +€1,196 | +3.4% |
| Operating profit (loss) | 9901 | €20,366 | €21,604 | +€1,237 | +6.1% |
| Financial income | 75/76B | €7 | €476 | +€469 | +6,697% |
| Recurring financial income | 75 | €7 | €476 | +€469 | +6,697% |
| Financial charges | 65/66B | €1,029 | €410 | -€619 | -60.1% |
| Recurring financial charges | 65 | €1,029 | €410 | -€619 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €19,344 | €21,669 | +€2,325 | +12.0% |
| Income taxes | 67/77 | €4,789 | €4,993 | +€204 | +4.3% |
| Profit (loss) for the period | 9904 | €14,555 | €16,676 | +€2,121 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,555 | €16,676 | +€2,121 | +14.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.