EF Kinésithérapeute: 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.
EF Kinésithérapeute
Largest movements
- Receivables within one year -€40,661
down €40,661 (-99.6%), from €40,815 to €154
- Cash +€21,276
up €21,276 (+70.7%), from €30,110 to €51,386
mainly Receivables within one year (+€40,661) and Other debts (+€5,054)
- Tangible fixed assets +€1,621
up €1,621 (+63.7%), from €2,545 to €4,166
- Profit (loss) carried forward -€16,256
down €16,256 (-62.6%), from €25,980 to €9,724
- Tax, wage and social debts -€7,188
down €7,188 (-80.6%), from €8,921 to €1,733
- Other debts +€5,054
up €5,054 (+14.2%), from €35,630 to €40,684
- Accrued charges and deferred income +€777
new in 2025: €777
- Gross operating margin -€47,992
down €47,992, from €34,033 to -€13,959
- Taxes -€7,086
no longer reported in 2025 (was €7,086)
- Financial charges +€1,374
new in 2025: €1,374
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 | €73,832 | €55,918 | -€17,914 | -24.3% |
| Fixed assets | 21/28 | €2,545 | €4,166 | +€1,621 | +63.7% |
| Tangible fixed assets | 22/27 | €2,545 | €4,166 | +€1,621 | +63.7% |
| Plant, machinery and equipment | 23 | €2,545 | €4,166 | +€1,621 | +63.7% |
| Current assets | 29/58 | €71,287 | €51,752 | -€19,535 | -27.4% |
| Amounts receivable within one year | 40/41 | €40,815 | €154 | -€40,661 | -99.6% |
| Trade receivables | 40 | €40,815 | €154 | -€40,661 | -99.6% |
| Cash at bank and in hand | 54/58 | €30,110 | €51,386 | +€21,276 | +70.7% |
| Deferred charges and accrued income | 490/1 | €361 | €212 | -€149 | -41.3% |
| Total equity and liabilities | 10/49 | €73,832 | €55,918 | -€17,914 | -24.3% |
| Equity | 10/15 | €28,980 | €12,724 | -€16,256 | -56.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,980 | €9,724 | -€16,256 | -62.6% |
| Amounts payable | 17/49 | €44,852 | €43,194 | -€1,658 | -3.7% |
| Amounts payable within one year | 42/48 | €44,852 | €42,417 | -€2,435 | -5.4% |
| Trade debts | 44 | €301 | - | -€301 | |
| Suppliers | 440/4 | €301 | - | -€301 | |
| Taxes, remuneration and social security | 45 | €8,921 | €1,733 | -€7,188 | -80.6% |
| Taxes | 450/3 | €8,921 | €1,733 | -€7,188 | -80.6% |
| Other amounts payable | 47/48 | €35,630 | €40,684 | +€5,054 | +14.2% |
| Accrued charges and deferred income | 492/3 | - | €777 | +€777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | €922 | -€69 | -6.9% |
| Gross operating margin | 9900 | €34,033 | -€13,959 | -€47,992 | |
| Operating profit (loss) | 9901 | €33,042 | -€14,881 | -€47,923 | |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | - | €1,374 | +€1,374 | |
| Recurring financial charges | 65 | - | €1,374 | +€1,374 | |
| Profit (loss) for the period before taxes | 9903 | €33,066 | -€16,256 | -€49,322 | |
| Income taxes | 67/77 | €7,086 | - | -€7,086 | |
| Profit (loss) for the period | 9904 | €25,980 | -€16,256 | -€42,236 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,980 | -€16,256 | -€42,236 |
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 23 October 2026 via checked.be.