In Shape 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.
In Shape Kinesitherapie
Largest movements
- Intangible fixed assets +€71,895
new in 2025: €71,895
- Tangible fixed assets +€19,298
up €19,298 (+58.6%), from €32,949 to €52,247
of which Plant, machinery and equipment: +€15,964
- Receivables within one year -€16,999
down €16,999 (-58.1%), from €29,268 to €12,269
of which Trade receivables: -€17,212
- Deferred charges and accrued income -€2,033
down €2,033 (-18.3%), from €11,113 to €9,081
- Debts after one year +€57,030
up €57,030 (+585%), from €9,741 to €66,771
- Current portion of long-term debt +€20,168
up €20,168 (+720%), from €2,802 to €22,970
- Reserves +€8,985
up €8,985 (+12.6%), from €71,117 to €80,102
- Tax, wage and social debts -€8,952
down €8,952 (-70.1%), from €12,773 to €3,821
- Trade debts -€5,599
down €5,599 (-55.5%), from €10,091 to €4,492
- Gross operating margin -€35,221
down €35,221 (-51.8%), from €68,054 to €32,833
- Depreciation +€12,239
up €12,239 (+180%), from €6,796 to €19,035
- Taxes -€8,952
down €8,952 (-70.1%), from €12,773 to €3,821
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 | €108,524 | €180,156 | +€71,631 | +66.0% |
| Fixed assets | 21/28 | €32,949 | €124,142 | +€91,193 | +277% |
| Intangible fixed assets | 21 | - | €71,895 | +€71,895 | |
| Tangible fixed assets | 22/27 | €32,949 | €52,247 | +€19,298 | +58.6% |
| Plant, machinery and equipment | 23 | €6,747 | €22,711 | +€15,964 | +237% |
| Furniture and vehicles | 24 | €24,782 | €20,860 | -€3,922 | -15.8% |
| Other tangible fixed assets | 26 | €1,419 | €8,676 | +€7,256 | +511% |
| Current assets | 29/58 | €75,576 | €56,014 | -€19,562 | -25.9% |
| Amounts receivable within one year | 40/41 | €29,268 | €12,269 | -€16,999 | -58.1% |
| Trade receivables | 40 | €26,820 | €9,608 | -€17,212 | -64.2% |
| Other amounts receivable | 41 | €2,448 | €2,661 | +€213 | +8.7% |
| Cash at bank and in hand | 54/58 | €35,195 | €34,665 | -€530 | -1.5% |
| Deferred charges and accrued income | 490/1 | €11,113 | €9,081 | -€2,033 | -18.3% |
| Total equity and liabilities | 10/49 | €108,524 | €180,156 | +€71,631 | +66.0% |
| Equity | 10/15 | €73,117 | €82,102 | +€8,985 | +12.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €71,117 | €80,102 | +€8,985 | +12.6% |
| Distributable reserves | 133 | €71,117 | €80,102 | +€8,985 | +12.6% |
| Amounts payable | 17/49 | €35,407 | €98,054 | +€62,647 | +177% |
| Amounts payable after more than one year | 17 | €9,741 | €66,771 | +€57,030 | +585% |
| Financial debts | 170/4 | €9,741 | €66,771 | +€57,030 | +585% |
| Amounts payable within one year | 42/48 | €25,666 | €31,283 | +€5,617 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €2,802 | €22,970 | +€20,168 | +720% |
| Trade debts | 44 | €10,091 | €4,492 | -€5,599 | -55.5% |
| Suppliers | 440/4 | €10,091 | €4,492 | -€5,599 | -55.5% |
| Taxes, remuneration and social security | 45 | €12,773 | €3,821 | -€8,952 | -70.1% |
| Taxes | 450/3 | €12,773 | €3,821 | -€8,952 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,796 | €19,035 | +€12,239 | +180% |
| Other operating charges | 640/8 | €659 | €417 | -€242 | -36.7% |
| Gross operating margin | 9900 | €68,054 | €32,833 | -€35,221 | -51.8% |
| Operating profit (loss) | 9901 | €60,599 | €13,381 | -€47,218 | -77.9% |
| Financial income | 75/76B | €76 | €139 | +€63 | +83.0% |
| Recurring financial income | 75 | €76 | €139 | +€63 | +83.0% |
| Financial charges | 65/66B | €1,347 | €714 | -€633 | -47.0% |
| Recurring financial charges | 65 | €1,347 | €714 | -€633 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €59,328 | €12,806 | -€46,523 | -78.4% |
| Income taxes | 67/77 | €12,773 | €3,821 | -€8,952 | -70.1% |
| Profit (loss) for the period | 9904 | €46,555 | €8,985 | -€37,571 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,555 | €8,985 | -€37,571 | -80.7% |
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.