Chiropractor Gent: 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 Gent
Largest movements
- Receivables within one year +€138,400
up €138,400 (+2,389%), from €5,792 to €144,193
of which Other amounts receivable: +€132,240
- Tangible fixed assets -€35,348
down €35,348 (-10.3%), from €344,315 to €308,967
of which Other tangible fixed assets: -€21,650
- Cash -€5,233
down €5,233 (-24.1%), from €21,706 to €16,473
mainly Receivables within one year (-€138,400) and Other debts (-€84,540)
- Reserves +€197,342
up €197,342 (+89.9%), from €219,451 to €416,792
- Other debts -€84,540
down €84,540 (-99.0%), from €85,373 to €833
- Tax, wage and social debts -€32,366
down €32,366 (-54.4%), from €59,496 to €27,130
- Trade debts +€15,511
up €15,511 (+130%), from €11,927 to €27,437
- Gross operating margin -€27,065
down €27,065 (-8.2%), from €331,365 to €304,300
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 | €378,282 | €474,274 | +€95,992 | +25.4% |
| Fixed assets | 21/28 | €347,283 | €311,285 | -€35,998 | -10.4% |
| Intangible fixed assets | 21 | €2,593 | €1,943 | -€650 | -25.1% |
| Tangible fixed assets | 22/27 | €344,315 | €308,967 | -€35,348 | -10.3% |
| Plant, machinery and equipment | 23 | €420 | €0 | -€420 | -100% |
| Furniture and vehicles | 24 | €39,470 | €26,192 | -€13,277 | -33.6% |
| Other tangible fixed assets | 26 | €304,425 | €282,775 | -€21,650 | -7.1% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €30,999 | €162,989 | +€131,990 | +426% |
| Amounts receivable within one year | 40/41 | €5,792 | €144,193 | +€138,400 | +2,389% |
| Trade receivables | 40 | €5,690 | €11,850 | +€6,160 | +108% |
| Other amounts receivable | 41 | €102 | €132,343 | +€132,240 | +129,318% |
| Cash at bank and in hand | 54/58 | €21,706 | €16,473 | -€5,233 | -24.1% |
| Deferred charges and accrued income | 490/1 | €3,500 | €2,324 | -€1,177 | -33.6% |
| Total equity and liabilities | 10/49 | €378,282 | €474,274 | +€95,992 | +25.4% |
| Equity | 10/15 | €221,451 | €418,792 | +€197,342 | +89.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €219,451 | €416,792 | +€197,342 | +89.9% |
| Distributable reserves | 133 | €219,451 | €416,792 | +€197,342 | +89.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €156,831 | €55,482 | -€101,349 | -64.6% |
| Amounts payable within one year | 42/48 | €156,831 | €55,482 | -€101,349 | -64.6% |
| Financial debts | 43 | €35 | €81 | +€46 | +131% |
| Credit institutions | 430/8 | €35 | €81 | +€46 | +131% |
| Trade debts | 44 | €11,927 | €27,437 | +€15,511 | +130% |
| Suppliers | 440/4 | €11,927 | €27,437 | +€15,511 | +130% |
| Taxes, remuneration and social security | 45 | €59,496 | €27,130 | -€32,366 | -54.4% |
| Taxes | 450/3 | €59,496 | €27,130 | -€32,366 | -54.4% |
| Other amounts payable | 47/48 | €85,373 | €833 | -€84,540 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,517 | €49,468 | -€49 | -0.1% |
| Other operating charges | 640/8 | €1,391 | €610 | -€782 | -56.2% |
| Gross operating margin | 9900 | €331,365 | €304,300 | -€27,065 | -8.2% |
| Operating profit (loss) | 9901 | €280,457 | €254,222 | -€26,234 | -9.4% |
| Financial income | 75/76B | €7 | €3,288 | +€3,281 | +46,210% |
| Recurring financial income | 75 | €7 | €3,288 | +€3,281 | +46,210% |
| Financial charges | 65/66B | €460 | €413 | -€47 | -10.1% |
| Recurring financial charges | 65 | €460 | €413 | -€47 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €280,004 | €257,097 | -€22,907 | -8.2% |
| Income taxes | 67/77 | €59,720 | €58,922 | -€798 | -1.3% |
| Profit (loss) for the period | 9904 | €220,284 | €198,175 | -€22,109 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €220,284 | €198,175 | -€22,109 | -10.0% |
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.