CHIROPRACTOR DEAN CORTHIER: what changed
What changed
CHIROPRACTOR DEAN CORTHIER
NACE 86.210, General medical practice
not consecutivefiled annual accounts (NBB)
Net result for the year
€32,070
2021 · €34,716-€2,646
Equity
€87,170
2021 · €59,728+€27,442
Cash
€70,047
2021 · €33,607+€36,439
Balance sheet total
€358,231
2021 · €339,655+€18,576
Largest movements
Assets
- Cash +€36,439
up €36,439 (+108%), from €33,607 to €70,047
- Tangible fixed assets -€20,705
down €20,705 (-6.9%), from €302,047 to €281,342
of which Land and buildings: -€30,028
Equity and liabilities
- Reserves +€27,442
up €27,442 (+97.8%), from €28,069 to €55,512
of which Distributable reserves: +€27,442
- Debts after one year -€25,102
down €25,102 (-10.8%), from €232,393 to €207,291
- Tax, wage and social debts +€16,037
up €16,037 (+234%), from €6,868 to €22,905
of which Taxes: +€10,089
Income statement
- Gross operating margin +€26,011
up €26,011 (+33.0%), from €78,850 to €104,862
- Staff costs +€18,144
up €18,144 (+227%), from €7,985 to €26,129
- Depreciation +€5,449
up €5,449 (+22.9%), from €23,834 to €29,283
- Taxes +€5,060
up €5,060 (+84.8%), from €5,969 to €11,029
Change in the result, 2021 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2021
€34,716
Gross operating margin
+€26,011
Staff costs
-€18,144
Depreciation
-€5,449
Other operating charges
+€387
Financial charges
-€392
Taxes
-€5,060
Result 2023
€32,070
raises the resultlowers the result
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,655 | €358,231 | +€18,576 | +5.5% |
| Fixed assets | 21/28 | €302,047 | €281,342 | -€20,705 | -6.9% |
| Tangible fixed assets | 22/27 | €302,047 | €281,342 | -€20,705 | -6.9% |
| Land and buildings | 22 | €272,060 | €242,032 | -€30,028 | -11.0% |
| Plant, machinery and equipment | 23 | €28,231 | €19,151 | -€9,080 | -32.2% |
| Furniture and vehicles | 24 | €1,756 | €11,131 | +€9,375 | +534% |
| Other tangible fixed assets | 26 | - | €9,029 | +€9,029 | |
| Current assets | 29/58 | €37,608 | €76,889 | +€39,281 | +104% |
| Amounts receivable within one year | 40/41 | €1,545 | €996 | -€549 | -35.5% |
| Trade receivables | 40 | - | €996 | +€996 | |
| Other amounts receivable | 41 | €1,545 | - | -€1,545 | |
| Cash at bank and in hand | 54/58 | €33,607 | €70,047 | +€36,439 | +108% |
| Deferred charges and accrued income | 490/1 | €2,455 | €5,846 | +€3,391 | +138% |
| Total equity and liabilities | 10/49 | €339,655 | €358,231 | +€18,576 | +5.5% |
| Equity | 10/15 | €59,728 | €87,170 | +€27,442 | +45.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,069 | €55,512 | +€27,442 | +97.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €6,235 | €6,235 | = | 0.0% |
| Distributable reserves | 133 | €19,975 | €47,417 | +€27,442 | +137% |
| Profit (loss) carried forward | 14 | €19,258 | €19,258 | = | 0.0% |
| Amounts payable | 17/49 | €279,927 | €271,061 | -€8,867 | -3.2% |
| Amounts payable after more than one year | 17 | €232,393 | €207,291 | -€25,102 | -10.8% |
| Financial debts | 170/4 | €232,393 | €207,291 | -€25,102 | -10.8% |
| Amounts payable within one year | 42/48 | €47,524 | €63,770 | +€16,246 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €12,380 | €12,609 | +€229 | +1.8% |
| Trade debts | 44 | €208 | €1,349 | +€1,140 | +548% |
| Suppliers | 440/4 | €208 | €1,349 | +€1,140 | +548% |
| Taxes, remuneration and social security | 45 | €6,868 | €22,905 | +€16,037 | +234% |
| Taxes | 450/3 | €6,569 | €16,658 | +€10,089 | +154% |
| Remuneration and social security | 454/9 | €299 | €6,247 | +€5,948 | +1,990% |
| Other amounts payable | 47/48 | €28,069 | €26,908 | -€1,161 | -4.1% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Remuneration, social security and pensions | 62 | €7,985 | €26,129 | +€18,144 | +227% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,834 | €29,283 | +€5,449 | +22.9% |
| Other operating charges | 640/8 | €2,912 | €2,524 | -€387 | -13.3% |
| Gross operating margin | 9900 | €78,850 | €104,862 | +€26,011 | +33.0% |
| Operating profit (loss) | 9901 | €44,120 | €46,926 | +€2,806 | +6.4% |
| Financial charges | 65/66B | €3,435 | €3,827 | +€392 | +11.4% |
| Recurring financial charges | 65 | €3,435 | €3,827 | +€392 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €40,684 | €43,099 | +€2,414 | +5.9% |
| Income taxes | 67/77 | €5,969 | €11,029 | +€5,060 | +84.8% |
| Profit (loss) for the period | 9904 | €34,716 | €32,070 | -€2,646 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,716 | €32,070 | -€2,646 | -7.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.