CHIROPRACTOR CORTHIER: 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.
CHIROPRACTOR CORTHIER
Largest movements
- Cash -€8,427
down €8,427 (-24.4%), from €34,573 to €26,146
mainly Net result for the year (-€6,043) and Receivables within one year (-€3,396)
- Reserves -€6,043
down €6,043 (-1.6%), from €373,149 to €367,107
of which Distributable reserves: -€6,043
- Gross operating margin -€8,120
down €8,120 (-2,234%), from -€363 to -€8,483
- Financial income -€2,120
down €2,120 (-23.2%), from €9,150 to €7,030
- Taxes -€1,704
down €1,704 (-84.2%), from €2,024 to €320
- Depreciation -€856
down €856 (-26.8%), from €3,197 to €2,340
- Other operating charges +€145
up €145 (+9.0%), from €1,608 to €1,754
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 | €380,107 | €374,064 | -€6,043 | -1.6% |
| Fixed assets | 21/28 | €6,190 | €3,850 | -€2,340 | -37.8% |
| Tangible fixed assets | 22/27 | €6,190 | €3,850 | -€2,340 | -37.8% |
| Land and buildings | 22 | €2,415 | €2,084 | -€331 | -13.7% |
| Plant, machinery and equipment | 23 | €3,775 | €1,766 | -€2,009 | -53.2% |
| Current assets | 29/58 | €373,917 | €370,214 | -€3,703 | -1.0% |
| Amounts receivable within one year | 40/41 | €81,899 | €85,295 | +€3,396 | +4.1% |
| Other amounts receivable | 41 | €81,899 | €85,295 | +€3,396 | +4.1% |
| Current investments | 50/53 | €255,926 | €257,643 | +€1,717 | +0.7% |
| Cash at bank and in hand | 54/58 | €34,573 | €26,146 | -€8,427 | -24.4% |
| Deferred charges and accrued income | 490/1 | €1,519 | €1,130 | -€389 | -25.6% |
| Total equity and liabilities | 10/49 | €380,107 | €374,064 | -€6,043 | -1.6% |
| Equity | 10/15 | €379,396 | €373,353 | -€6,043 | -1.6% |
| Contributions | 10/11 | €6,247 | €6,247 | = | 0.0% |
| Reserves | 13 | €373,149 | €367,107 | -€6,043 | -1.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,749 | €17,749 | = | 0.0% |
| Distributable reserves | 133 | €353,542 | €347,499 | -€6,043 | -1.7% |
| Amounts payable | 17/49 | €711 | €711 | = | 0.0% |
| Amounts payable within one year | 42/48 | €711 | €711 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €711 | €711 | = | 0.0% |
| Taxes | 450/3 | €711 | €711 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,197 | €2,340 | -€856 | -26.8% |
| Other operating charges | 640/8 | €1,608 | €1,754 | +€145 | +9.0% |
| Gross operating margin | 9900 | -€363 | -€8,483 | -€8,120 | -2,234% |
| Operating profit (loss) | 9901 | -€5,169 | -€12,577 | -€7,409 | -143% |
| Financial income | 75/76B | €9,150 | €7,030 | -€2,120 | -23.2% |
| Recurring financial income | 75 | €9,150 | €7,030 | -€2,120 | -23.2% |
| Financial charges | 65/66B | €62 | €175 | +€114 | +185% |
| Recurring financial charges | 65 | €62 | €175 | +€114 | +185% |
| Profit (loss) for the period before taxes | 9903 | €3,920 | -€5,723 | -€9,643 | |
| Income taxes | 67/77 | €2,024 | €320 | -€1,704 | -84.2% |
| Profit (loss) for the period | 9904 | €1,896 | -€6,043 | -€7,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,896 | -€6,043 | -€7,939 |
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 16 October 2026 via checked.be.