Groepspraktijk Boon: what changed
What changed
Groepspraktijk Boon
NACE 86.951, Physiotherapy
filed annual accounts (NBB)
Net result for the year
€12,900
2024 · -€13,749+€26,649
Equity
€69,580
2024 · €56,680+€12,900
Cash
€55,490
2024 · €32,379+€23,111
Balance sheet total
€158,430
2024 · €153,754+€4,675
Largest movements
Assets
- Cash +€23,111
up €23,111 (+71.4%), from €32,379 to €55,490
mainly Depreciation (+€18,700) and Net result for the year (+€12,900)
- Tangible fixed assets -€20,716
down €20,716 (-27.2%), from €76,130 to €55,414
of which Furniture and vehicles: -€14,136
Equity and liabilities
- Profit (loss) carried forward +€12,900
up €12,900 (+93.8%), from -€13,749 to -€849
- Debts after one year -€9,161
down €9,161 (-38.9%), from €23,580 to €14,419
- Other debts +€8,701
up €8,701 (+23.7%), from €36,667 to €45,368
- Trade debts -€6,144
down €6,144 (-27.3%), from €22,469 to €16,325
Income statement
- Gross operating margin +€19,628
up €19,628 (+110%), from €17,842 to €37,470
- Depreciation -€9,838
down €9,838 (-34.5%), from €28,538 to €18,700
- Financial charges +€1,685
up €1,685 (+109%), from €1,551 to €3,236
- Other operating charges +€876
up €876 (+69.9%), from €1,252 to €2,129
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€13,749
Gross operating margin
+€19,628
Depreciation
+€9,838
Other operating charges
-€876
Financial income
-€287
Financial charges
-€1,685
Taxes
+€31
Result 2025
€12,900
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€30,760
Investment
+€2,017
Financing
-€9,665
Cash 2024
€32,379
From operations (derived)
+€30,760
Net result for the year
+€12,900
Depreciation
+€18,700
Receivables within one year
-€1,494
Deferred charges and accrued income
-€786
Trade debts
-€6,144
Tax, wage and social debts
-€426
Other debts
+€8,701
Accrued charges and deferred income
-€690
Investment (derived)
+€2,017
Investment in fixed assets (net)
+€2,017
Financing
-€9,665
Debts after one year
-€9,161
Current portion of long-term debt
-€504
Cash 2025
€55,490
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,754 | €158,430 | +€4,675 | +3.0% |
| Fixed assets | 21/28 | €76,130 | €55,414 | -€20,716 | -27.2% |
| Tangible fixed assets | 22/27 | €76,130 | €55,414 | -€20,716 | -27.2% |
| Land and buildings | 22 | €25,504 | €21,950 | -€3,554 | -13.9% |
| Plant, machinery and equipment | 23 | €8,707 | €5,680 | -€3,026 | -34.8% |
| Furniture and vehicles | 24 | €41,920 | €27,783 | -€14,136 | -33.7% |
| Current assets | 29/58 | €77,625 | €103,016 | +€25,391 | +32.7% |
| Amounts receivable after more than one year | 29 | €40,287 | €40,287 | = | 0.0% |
| Other amounts receivable | 291 | €40,287 | €40,287 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,999 | €4,494 | +€1,494 | +49.8% |
| Trade receivables | 40 | €537 | - | -€537 | |
| Other amounts receivable | 41 | €2,462 | €4,494 | +€2,031 | +82.5% |
| Cash at bank and in hand | 54/58 | €32,379 | €55,490 | +€23,111 | +71.4% |
| Deferred charges and accrued income | 490/1 | €1,960 | €2,746 | +€786 | +40.1% |
| Total equity and liabilities | 10/49 | €153,754 | €158,430 | +€4,675 | +3.0% |
| Equity | 10/15 | €56,680 | €69,580 | +€12,900 | +22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,830 | €51,830 | = | 0.0% |
| Distributable reserves | 133 | €51,830 | €51,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,749 | -€849 | +€12,900 | +93.8% |
| Amounts payable | 17/49 | €97,074 | €88,849 | -€8,224 | -8.5% |
| Amounts payable after more than one year | 17 | €23,580 | €14,419 | -€9,161 | -38.9% |
| Financial debts | 170/4 | €23,580 | €14,419 | -€9,161 | -38.9% |
| Amounts payable within one year | 42/48 | €72,803 | €74,430 | +€1,627 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €9,665 | €9,161 | -€504 | -5.2% |
| Trade debts | 44 | €22,469 | €16,325 | -€6,144 | -27.3% |
| Suppliers | 440/4 | €22,469 | €16,325 | -€6,144 | -27.3% |
| Taxes, remuneration and social security | 45 | €4,003 | €3,576 | -€426 | -10.7% |
| Taxes | 450/3 | €4,003 | €3,576 | -€426 | -10.7% |
| Other amounts payable | 47/48 | €36,667 | €45,368 | +€8,701 | +23.7% |
| Accrued charges and deferred income | 492/3 | €690 | - | -€690 | |
| Non-recurring operating income | 76A | - | €18,656 | +€18,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,538 | €18,700 | -€9,838 | -34.5% |
| Other operating charges | 640/8 | €1,252 | €2,129 | +€876 | +69.9% |
| Gross operating margin | 9900 | €17,842 | €37,470 | +€19,628 | +110% |
| Operating profit (loss) | 9901 | -€11,948 | €16,642 | +€28,590 | |
| Financial income | 75/76B | €287 | - | -€287 | |
| Recurring financial income | 75 | €287 | - | -€287 | |
| Financial charges | 65/66B | €1,551 | €3,236 | +€1,685 | +109% |
| Recurring financial charges | 65 | €1,551 | €3,236 | +€1,685 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€13,212 | €13,406 | +€26,618 | |
| Income taxes | 67/77 | €538 | €506 | -€31 | -5.8% |
| Profit (loss) for the period | 9904 | -€13,749 | €12,900 | +€26,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,749 | €12,900 | +€26,649 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.