CHIROPRACTIE WAREGEM: 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 WAREGEM
Largest movements
- Cash +€75,897
up €75,897 (+142%), from €53,617 to €129,514
mainly Depreciation (+€109,815) and Net result for the year (+€94,469)
- Reserves +€94,469
up €94,469 (+33.2%), from €284,539 to €379,008
of which Distributable reserves: +€94,469
- Debts after one year -€41,165
down €41,165 (-5.1%), from €800,299 to €759,134
- Tax, wage and social debts +€23,349
up €23,349 (+99.9%), from €23,373 to €46,722
of which Taxes: +€19,790
- Gross operating margin +€51,873
up €51,873 (+18.2%), from €285,719 to €337,593
- Taxes +€25,591
up €25,591 (+165%), from €15,496 to €41,086
- Staff costs -€11,939
down €11,939 (-16.9%), from €70,628 to €58,689
- Financial charges +€5,104
up €5,104 (+20.0%), from €25,541 to €30,645
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 | €1,315,466 | €1,388,295 | +€72,829 | +5.5% |
| Fixed assets | 21/28 | €1,247,160 | €1,249,157 | +€1,997 | +0.2% |
| Tangible fixed assets | 22/27 | €1,247,160 | €1,249,157 | +€1,997 | +0.2% |
| Land and buildings | 22 | €1,219,053 | €1,171,480 | -€47,573 | -3.9% |
| Plant, machinery and equipment | 23 | €18,864 | €10,660 | -€8,203 | -43.5% |
| Furniture and vehicles | 24 | €9,243 | €67,017 | +€57,774 | +625% |
| Current assets | 29/58 | €68,306 | €139,138 | +€70,831 | +104% |
| Amounts receivable within one year | 40/41 | €8,873 | €55 | -€8,818 | -99.4% |
| Trade receivables | 40 | €1,368 | €55 | -€1,313 | -96.0% |
| Other amounts receivable | 41 | €7,504 | €0 | -€7,504 | -100% |
| Cash at bank and in hand | 54/58 | €53,617 | €129,514 | +€75,897 | +142% |
| Deferred charges and accrued income | 490/1 | €5,817 | €9,569 | +€3,752 | +64.5% |
| Total equity and liabilities | 10/49 | €1,315,466 | €1,388,295 | +€72,829 | +5.5% |
| Equity | 10/15 | €303,139 | €397,608 | +€94,469 | +31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €284,539 | €379,008 | +€94,469 | +33.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €282,679 | €377,148 | +€94,469 | +33.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,012,327 | €990,687 | -€21,640 | -2.1% |
| Amounts payable after more than one year | 17 | €800,299 | €759,134 | -€41,165 | -5.1% |
| Financial debts | 170/4 | €800,299 | €759,134 | -€41,165 | -5.1% |
| Amounts payable within one year | 42/48 | €207,160 | €218,889 | +€11,729 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €52,148 | €50,351 | -€1,797 | -3.4% |
| Trade debts | 44 | €21,610 | €21,194 | -€416 | -1.9% |
| Suppliers | 440/4 | €21,610 | €21,194 | -€416 | -1.9% |
| Taxes, remuneration and social security | 45 | €23,373 | €46,722 | +€23,349 | +99.9% |
| Taxes | 450/3 | €6,090 | €25,880 | +€19,790 | +325% |
| Remuneration and social security | 454/9 | €17,282 | €20,841 | +€3,559 | +20.6% |
| Other amounts payable | 47/48 | €110,029 | €100,623 | -€9,407 | -8.5% |
| Accrued charges and deferred income | 492/3 | €4,868 | €12,663 | +€7,795 | +160% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €70,628 | €58,689 | -€11,939 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,885 | €109,815 | +€2,930 | +2.7% |
| Other operating charges | 640/8 | €3,627 | €3,317 | -€310 | -8.5% |
| Gross operating margin | 9900 | €285,719 | €337,593 | +€51,873 | +18.2% |
| Operating profit (loss) | 9901 | €104,580 | €165,772 | +€61,193 | +58.5% |
| Financial income | 75/76B | €52 | €428 | +€375 | +716% |
| Recurring financial income | 75 | €52 | €428 | +€375 | +716% |
| Financial charges | 65/66B | €25,541 | €30,645 | +€5,104 | +20.0% |
| Recurring financial charges | 65 | €25,541 | €30,645 | +€5,104 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €79,091 | €135,555 | +€56,464 | +71.4% |
| Income taxes | 67/77 | €15,496 | €41,086 | +€25,591 | +165% |
| Profit (loss) for the period | 9904 | €63,596 | €94,469 | +€30,873 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,596 | €94,469 | +€30,873 | +48.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.