Chiropractor Van Innis: 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 Van Innis
Largest movements
- Cash -€98,102
down €98,102 (-67.8%), from €144,647 to €46,544
mainly Contributions, distributions and other (-€303,359) and Receivables within one year (-€27,161)
- Tangible fixed assets -€28,259
down €28,259 (-5.1%), from €550,571 to €522,312
of which Land and buildings: -€18,400
- Receivables within one year +€27,161
up €27,161 (+162%), from €16,742 to €43,903
of which Other amounts receivable: +€17,762
- Reserves -€191,187
down €191,187 (-98.6%), from €193,897 to €2,710
- Other debts +€118,009
up €118,009 (+140%), from €84,483 to €202,492
- Debts after one year -€26,243
down €26,243 (-6.5%), from €402,946 to €376,704
- Gross operating margin -€84,220
down €84,220 (-24.5%), from €343,566 to €259,345
- Taxes -€25,866
down €25,866 (-44.5%), from €58,104 to €32,238
- Depreciation +€10,915
up €10,915 (+24.1%), from €45,285 to €56,200
- Staff costs +€9,677
up €9,677 (+25.4%), from €38,050 to €47,726
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €717,701 | €619,354 | -€98,348 | -13.7% |
| Fixed assets | 21/28 | €553,285 | €523,153 | -€30,132 | -5.4% |
| Intangible fixed assets | 21 | €2,713 | €841 | -€1,873 | -69.0% |
| Tangible fixed assets | 22/27 | €550,571 | €522,312 | -€28,259 | -5.1% |
| Land and buildings | 22 | €374,160 | €355,760 | -€18,400 | -4.9% |
| Plant, machinery and equipment | 23 | €46,045 | €49,555 | +€3,510 | +7.6% |
| Furniture and vehicles | 24 | €56,015 | €46,753 | -€9,262 | -16.5% |
| Other tangible fixed assets | 26 | €74,351 | €70,244 | -€4,107 | -5.5% |
| Current assets | 29/58 | €164,417 | €96,201 | -€68,216 | -41.5% |
| Amounts receivable within one year | 40/41 | €16,742 | €43,903 | +€27,161 | +162% |
| Trade receivables | 40 | €16,742 | €26,141 | +€9,400 | +56.1% |
| Other amounts receivable | 41 | - | €17,762 | +€17,762 | |
| Cash at bank and in hand | 54/58 | €144,647 | €46,544 | -€98,102 | -67.8% |
| Deferred charges and accrued income | 490/1 | €3,028 | €5,754 | +€2,725 | +90.0% |
| Total equity and liabilities | 10/49 | €717,701 | €619,354 | -€98,348 | -13.7% |
| Equity | 10/15 | €194,897 | €3,710 | -€191,187 | -98.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €193,897 | €2,710 | -€191,187 | -98.6% |
| Distributable reserves | 133 | €193,897 | €2,710 | -€191,187 | -98.6% |
| Amounts payable | 17/49 | €522,805 | €615,644 | +€92,839 | +17.8% |
| Amounts payable after more than one year | 17 | €402,946 | €376,704 | -€26,243 | -6.5% |
| Financial debts | 170/4 | €402,946 | €376,704 | -€26,243 | -6.5% |
| Amounts payable within one year | 42/48 | €119,859 | €238,940 | +€119,082 | +99.4% |
| Current portion of amounts payable after more than one year | 42 | €25,970 | €26,243 | +€273 | +1.1% |
| Trade debts | 44 | €1,306 | €1,812 | +€505 | +38.7% |
| Suppliers | 440/4 | €1,306 | €1,812 | +€505 | +38.7% |
| Taxes, remuneration and social security | 45 | €8,100 | €8,394 | +€294 | +3.6% |
| Taxes | 450/3 | €1,104 | - | -€1,104 | |
| Remuneration and social security | 454/9 | €6,996 | €8,394 | +€1,399 | +20.0% |
| Other amounts payable | 47/48 | €84,483 | €202,492 | +€118,009 | +140% |
| Remuneration, social security and pensions | 62 | €38,050 | €47,726 | +€9,677 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,285 | €56,200 | +€10,915 | +24.1% |
| Other operating charges | 640/8 | €2,724 | €3,877 | +€1,153 | +42.3% |
| Gross operating margin | 9900 | €343,566 | €259,345 | -€84,220 | -24.5% |
| Operating profit (loss) | 9901 | €257,507 | €151,543 | -€105,965 | -41.2% |
| Financial income | 75/76B | €18 | €42 | +€24 | +138% |
| Recurring financial income | 75 | €18 | €42 | +€24 | +138% |
| Financial charges | 65/66B | €7,401 | €7,174 | -€226 | -3.1% |
| Recurring financial charges | 65 | €7,401 | €7,174 | -€226 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €250,124 | €144,410 | -€105,714 | -42.3% |
| Income taxes | 67/77 | €58,104 | €32,238 | -€25,866 | -44.5% |
| Profit (loss) for the period | 9904 | €192,020 | €112,172 | -€79,848 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €192,020 | €112,172 | -€79,848 | -41.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.