CHIROPRACTORS BOURGOIS D.C.: 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.
CHIROPRACTORS BOURGOIS D.C.
Largest movements
- Cash +€36,175
up €36,175 (+87.4%), from €41,393 to €77,567
mainly Net result for the year (+€23,824) and Tax, wage and social debts (+€5,045)
- Reserves +€23,824
up €23,824 (+55.7%), from €42,766 to €66,589
of which Distributable reserves: +€23,824
- Tax, wage and social debts +€5,045
up €5,045 (+172%), from €2,936 to €7,981
- Other debts +€4,793
up €4,793 (+62.2%), from €7,706 to €12,499
- Trade debts +€1,702
new in 2025: €1,702
- Gross operating margin +€10,751
up €10,751 (+38.9%), from €27,607 to €38,358
- Taxes +€5,026
up €5,026 (+66.7%), from €7,529 to €12,555
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 | €59,605 | €94,968 | +€35,363 | +59.3% |
| Fixed assets | 21/28 | €16,609 | €16,609 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,609 | €16,609 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,609 | €16,609 | = | 0.0% |
| Current assets | 29/58 | €42,996 | €78,359 | +€35,363 | +82.2% |
| Cash at bank and in hand | 54/58 | €41,393 | €77,567 | +€36,175 | +87.4% |
| Deferred charges and accrued income | 490/1 | €1,603 | €792 | -€811 | -50.6% |
| Total equity and liabilities | 10/49 | €59,605 | €94,968 | +€35,363 | +59.3% |
| Equity | 10/15 | €48,963 | €72,787 | +€23,824 | +48.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €42,766 | €66,589 | +€23,824 | +55.7% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €39,766 | €63,589 | +€23,824 | +59.9% |
| Amounts payable | 17/49 | €10,642 | €22,182 | +€11,540 | +108% |
| Amounts payable within one year | 42/48 | €10,642 | €22,182 | +€11,540 | +108% |
| Trade debts | 44 | - | €1,702 | +€1,702 | |
| Suppliers | 440/4 | - | €1,702 | +€1,702 | |
| Taxes, remuneration and social security | 45 | €2,936 | €7,981 | +€5,045 | +172% |
| Taxes | 450/3 | €2,936 | €7,981 | +€5,045 | +172% |
| Other amounts payable | 47/48 | €7,706 | €12,499 | +€4,793 | +62.2% |
| Other operating charges | 640/8 | €1,939 | €1,991 | +€52 | +2.7% |
| Gross operating margin | 9900 | €27,607 | €38,358 | +€10,751 | +38.9% |
| Operating profit (loss) | 9901 | €25,668 | €36,367 | +€10,699 | +41.7% |
| Financial income | 75/76B | €417 | €93 | -€324 | -77.7% |
| Recurring financial income | 75 | €417 | €93 | -€324 | -77.7% |
| Financial charges | 65/66B | €224 | €82 | -€142 | -63.4% |
| Recurring financial charges | 65 | €224 | €82 | -€142 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €25,862 | €36,379 | +€10,517 | +40.7% |
| Income taxes | 67/77 | €7,529 | €12,555 | +€5,026 | +66.7% |
| Profit (loss) for the period | 9904 | €18,333 | €23,824 | +€5,491 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,333 | €23,824 | +€5,491 | +30.0% |
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 26 October 2026 via checked.be.