Impuls Kinesitherapie: 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.
Impuls Kinesitherapie
Largest movements
- Receivables within one year +€34,787
up €34,787 (+9,964%), from €349 to €35,136
of which Trade receivables: +€29,651
- Deferred charges and accrued income +€9,461
up €9,461 (+112%), from €8,414 to €17,874
- Other debts +€103,343
up €103,343 (+1,931%), from €5,352 to €108,695
- Reserves -€76,714
down €76,714 (-44.1%), from €173,963 to €97,249
- Trade debts +€25,680
up €25,680 (+1,378%), from €1,863 to €27,543
- Debts after one year -€15,133
down €15,133 (-5.2%), from €289,941 to €274,808
- Other operating charges +€2,791
up €2,791 (+229%), from €1,221 to €4,012
- Depreciation -€2,153
down €2,153 (-12.5%), from €17,243 to €15,090
- Gross operating margin +€1,233
up €1,233 (+1.5%), from €79,893 to €81,126
- Staff costs -€1,173
down €1,173 (-42.4%), from €2,763 to €1,591
- Taxes -€811
down €811 (-5.4%), from €14,910 to €14,099
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 | €501,023 | €545,231 | +€44,208 | +8.8% |
| Fixed assets | 21/28 | €368,197 | €367,144 | -€1,053 | -0.3% |
| Tangible fixed assets | 22/27 | €368,197 | €367,144 | -€1,053 | -0.3% |
| Land and buildings | 22 | €363,488 | €352,300 | -€11,188 | -3.1% |
| Plant, machinery and equipment | 23 | €4,096 | €2,232 | -€1,864 | -45.5% |
| Furniture and vehicles | 24 | €383 | €3,713 | +€3,331 | +870% |
| Leasing and similar rights | 25 | €230 | €0 | -€230 | -100% |
| Other tangible fixed assets | 26 | - | €8,898 | +€8,898 | |
| Current assets | 29/58 | €132,826 | €178,087 | +€45,261 | +34.1% |
| Amounts receivable within one year | 40/41 | €349 | €35,136 | +€34,787 | +9,964% |
| Trade receivables | 40 | €349 | €30,000 | +€29,651 | +8,493% |
| Other amounts receivable | 41 | - | €5,136 | +€5,136 | |
| Cash at bank and in hand | 54/58 | €124,063 | €125,076 | +€1,013 | +0.8% |
| Deferred charges and accrued income | 490/1 | €8,414 | €17,874 | +€9,461 | +112% |
| Total equity and liabilities | 10/49 | €501,023 | €545,231 | +€44,208 | +8.8% |
| Equity | 10/15 | €177,963 | €101,249 | -€76,714 | -43.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €173,963 | €97,249 | -€76,714 | -44.1% |
| Distributable reserves | 133 | €173,963 | €97,249 | -€76,714 | -44.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €323,060 | €443,982 | +€120,922 | +37.4% |
| Amounts payable after more than one year | 17 | €289,941 | €274,808 | -€15,133 | -5.2% |
| Financial debts | 170/4 | €289,941 | €274,808 | -€15,133 | -5.2% |
| Amounts payable within one year | 42/48 | €32,594 | €165,082 | +€132,488 | +406% |
| Current portion of amounts payable after more than one year | 42 | €14,808 | €15,133 | +€325 | +2.2% |
| Trade debts | 44 | €1,863 | €27,543 | +€25,680 | +1,378% |
| Suppliers | 440/4 | €1,863 | €27,543 | +€25,680 | +1,378% |
| Taxes, remuneration and social security | 45 | €10,570 | €13,710 | +€3,140 | +29.7% |
| Taxes | 450/3 | €10,320 | €11,610 | +€1,290 | +12.5% |
| Remuneration and social security | 454/9 | €250 | €2,100 | +€1,850 | +740% |
| Other amounts payable | 47/48 | €5,352 | €108,695 | +€103,343 | +1,931% |
| Accrued charges and deferred income | 492/3 | €525 | €4,092 | +€3,567 | +679% |
| Remuneration, social security and pensions | 62 | €2,763 | €1,591 | -€1,173 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,243 | €15,090 | -€2,153 | -12.5% |
| Other operating charges | 640/8 | €1,221 | €4,012 | +€2,791 | +229% |
| Gross operating margin | 9900 | €79,893 | €81,126 | +€1,233 | +1.5% |
| Operating profit (loss) | 9901 | €58,666 | €60,433 | +€1,767 | +3.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3,700% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3,700% |
| Financial charges | 65/66B | €7,538 | €8,049 | +€511 | +6.8% |
| Recurring financial charges | 65 | €7,538 | €8,049 | +€511 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €51,128 | €52,385 | +€1,257 | +2.5% |
| Income taxes | 67/77 | €14,910 | €14,099 | -€811 | -5.4% |
| Profit (loss) for the period | 9904 | €36,218 | €38,286 | +€2,068 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,218 | €38,286 | +€2,068 | +5.7% |
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 1 November 2026 via checked.be.