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CINDY MATOS: what changed

Two fiscal 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.

What changed

CINDY MATOS

BE 0777.405.015
NACE 86.951, Physiotherapy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€20,292
2023 · €418+€19,874
Equity
€17,590
2023 · €7,298+€10,292
Cash
€10,531
2023 · €380+€10,151
Balance sheet total
€32,557
2023 · €12,608+€19,949

Largest movements

2023 to 2024
Assets
  • Cash +€10,151

    up €10,151 (+2670.3%), from €380 to €10,531

    mainly Net result for the year (+€20,292) and Other debts (+€10,000)

  • Receivables within one year +€7,686

    up €7,686 (+89.0%), from €8,633 to €16,319

    of which Other amounts receivable: +€7,636

  • Tangible fixed assets +€2,957

    new in 2024: €2,957

  • Deferred charges and accrued income -€845

    down €845 (-23.5%), from €3,595 to €2,750

Equity and liabilities
  • Profit (loss) carried forward +€10,292

    up €10,292 (+194.3%), from €5,298 to €15,590

  • Other debts +€10,000

    new in 2024: €10,000

  • Trade debts -€1,637

    no longer reported in 2024 (was €1,637)

  • Tax, wage and social debts +€1,294

    up €1,294 (+38.2%), from €3,389 to €4,683

Income statement
  • Gross operating margin +€22,190

    up €22,190 (+569.9%), from €3,894 to €26,084

  • Taxes +€2,657

    up €2,657 (+131.1%), from €2,026 to €4,683

  • Depreciation +€643

    new in 2024: €643

  • Financial income +€463

    up €463 (+159.2%), from €291 to €753

  • Other operating charges +€430

    up €430 (+74.6%), from €576 to €1,007

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €418
Gross operating margin +€22,190
Depreciation -€643
Other operating charges -€430
Other operating items +€1,100
Financial income +€463
Financial charges -€148
Taxes -€2,657
Result 2024 €20,292

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€23,752
Investment -€3,601
Financing -€10,000
Cash 2023 €380
Net result for the year +€20,292
Depreciation +€643
Receivables within one year -€7,686
Deferred charges and accrued income +€845
Trade debts -€1,637
Tax, wage and social debts +€1,294
Other debts +€10,000
Investment in fixed assets (net) -€3,601
Contributions, distributions and other -€10,000
Cash 2024 €10,531
Every line side by side 35 lines
Line Code 2023 2024 Change %
Total assets 20/58 €12,608 €32,557 +€19,949 +158.2%
Fixed assets 21/28 - €2,957 +€2,957
Tangible fixed assets 22/27 - €2,957 +€2,957
Other tangible fixed assets 26 - €2,957 +€2,957
Current assets 29/58 €12,608 €29,600 +€16,991 +134.8%
Amounts receivable within one year 40/41 €8,633 €16,319 +€7,686 +89.0%
Trade receivables 40 - €49 +€49
Other amounts receivable 41 €8,633 €16,270 +€7,636 +88.5%
Cash at bank and in hand 54/58 €380 €10,531 +€10,151 +2670.3%
Deferred charges and accrued income 490/1 €3,595 €2,750 -€845 -23.5%
Total equity and liabilities 10/49 €12,608 €32,557 +€19,949 +158.2%
Equity 10/15 €7,298 €17,590 +€10,292 +141.0%
Contributions 10/11 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 €5,298 €15,590 +€10,292 +194.3%
Amounts payable 17/49 €5,311 €14,967 +€9,657 +181.8%
Amounts payable within one year 42/48 €5,027 €14,683 +€9,657 +192.1%
Trade debts 44 €1,637 - -€1,637
Suppliers 440/4 €1,637 - -€1,637
Taxes, remuneration and social security 45 €3,389 €4,683 +€1,294 +38.2%
Taxes 450/3 €3,389 €4,683 +€1,294 +38.2%
Other amounts payable 47/48 - €10,000 +€10,000
Accrued charges and deferred income 492/3 €284 €284 = 0.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €643 +€643
Other operating charges 640/8 €576 €1,007 +€430 +74.6%
Non-recurring operating charges 66A €1,100 - -€1,100
Gross operating margin 9900 €3,894 €26,084 +€22,190 +569.9%
Operating profit (loss) 9901 €2,217 €24,434 +€22,217 +1001.9%
Financial income 75/76B €291 €753 +€463 +159.2%
Recurring financial income 75 €291 €753 +€463 +159.2%
Financial charges 65/66B €63 €212 +€148 +234.0%
Recurring financial charges 65 €63 €212 +€148 +234.0%
Profit (loss) for the period before taxes 9903 €2,445 €24,975 +€22,531 +921.7%
Income taxes 67/77 €2,026 €4,683 +€2,657 +131.1%
Profit (loss) for the period 9904 €418 €20,292 +€19,874 +4749.7%
Profit (loss) for the period to be appropriated 9905 €418 €20,292 +€19,874 +4749.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.