JOERI HERTSENS: what changed
What changed
JOERI HERTSENS
NACE 86.951, Physiotherapy
filed annual accounts (NBB)
Net result for the year
€96,885
2023 · €80,771+€16,114
Equity
€493,003
2023 · €421,118+€71,885
Cash
€167,048
2023 · €171,225-€4,177
Balance sheet total
€693,398
2023 · €631,247+€62,151
Largest movements
Assets
- Tangible fixed assets +€68,941
up €68,941 (+20.1%), from €342,200 to €411,140
of which Land and buildings: +€65,091
Equity and liabilities
- Profit (loss) carried forward +€71,885
up €71,885 (+17.4%), from €413,058 to €484,943
- Debts after one year -€17,471
down €17,471 (-13.4%), from €130,089 to €112,618
Income statement
- Gross operating margin +€29,252
up €29,252 (+24.9%), from €117,559 to €146,811
- Depreciation +€8,805
up €8,805 (+66.4%), from €13,258 to €22,063
- Taxes +€7,056
up €7,056 (+31.7%), from €22,250 to €29,307
- Financial income +€2,893
up €2,893 (+52.5%), from €5,512 to €8,405
Change in the result, 2023 to 2024
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 2023
€80,771
Gross operating margin
+€29,252
Depreciation
-€8,805
Other operating charges
-€585
Financial income
+€2,893
Financial charges
+€414
Taxes
-€7,056
Result 2024
€96,885
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€128,661
Investment
-€91,003
Financing
-€41,835
Cash 2023
€171,225
From operations (derived)
+€128,661
Net result for the year
+€96,885
Depreciation
+€22,063
Receivables within one year
+€1,844
Deferred charges and accrued income
+€768
Trade debts
+€2,494
Tax, wage and social debts
+€4,606
Investment (derived)
-€91,003
Investment in fixed assets (net)
-€91,003
Financing
-€41,835
Debts after one year
-€17,471
Current portion of long-term debt
+€636
Contributions, distributions and other
-€25,000
Cash 2024
€167,048
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €631,247 | €693,398 | +€62,151 | +9.8% |
| Fixed assets | 21/28 | €342,201 | €411,141 | +€68,941 | +20.1% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €342,200 | €411,140 | +€68,941 | +20.1% |
| Land and buildings | 22 | €336,777 | €401,869 | +€65,091 | +19.3% |
| Plant, machinery and equipment | 23 | €2,469 | €5,566 | +€3,097 | +125% |
| Furniture and vehicles | 24 | €2,953 | €3,705 | +€752 | +25.5% |
| Current assets | 29/58 | €289,046 | €282,257 | -€6,789 | -2.3% |
| Amounts receivable within one year | 40/41 | €116,135 | €114,291 | -€1,844 | -1.6% |
| Other amounts receivable | 41 | €116,135 | €114,291 | -€1,844 | -1.6% |
| Cash at bank and in hand | 54/58 | €171,225 | €167,048 | -€4,177 | -2.4% |
| Deferred charges and accrued income | 490/1 | €1,686 | €918 | -€768 | -45.6% |
| Total equity and liabilities | 10/49 | €631,247 | €693,398 | +€62,151 | +9.8% |
| Equity | 10/15 | €421,118 | €493,003 | +€71,885 | +17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €413,058 | €484,943 | +€71,885 | +17.4% |
| Amounts payable | 17/49 | €210,129 | €200,395 | -€9,734 | -4.6% |
| Amounts payable after more than one year | 17 | €130,089 | €112,618 | -€17,471 | -13.4% |
| Financial debts | 170/4 | €130,089 | €112,618 | -€17,471 | -13.4% |
| Amounts payable within one year | 42/48 | €80,040 | €87,777 | +€7,737 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €16,318 | €16,955 | +€636 | +3.9% |
| Trade debts | 44 | €10,785 | €13,280 | +€2,494 | +23.1% |
| Suppliers | 440/4 | €10,785 | €13,280 | +€2,494 | +23.1% |
| Taxes, remuneration and social security | 45 | €27,936 | €32,543 | +€4,606 | +16.5% |
| Taxes | 450/3 | €22,255 | €29,235 | +€6,980 | +31.4% |
| Remuneration and social security | 454/9 | €5,681 | €3,308 | -€2,374 | -41.8% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,258 | €22,063 | +€8,805 | +66.4% |
| Other operating charges | 640/8 | €2,324 | €2,909 | +€585 | +25.2% |
| Gross operating margin | 9900 | €117,559 | €146,811 | +€29,252 | +24.9% |
| Operating profit (loss) | 9901 | €101,976 | €121,839 | +€19,863 | +19.5% |
| Financial income | 75/76B | €5,512 | €8,405 | +€2,893 | +52.5% |
| Recurring financial income | 75 | €5,512 | €8,405 | +€2,893 | +52.5% |
| Financial charges | 65/66B | €4,466 | €4,052 | -€414 | -9.3% |
| Recurring financial charges | 65 | €4,466 | €4,052 | -€414 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €103,021 | €126,192 | +€23,171 | +22.5% |
| Income taxes | 67/77 | €22,250 | €29,307 | +€7,056 | +31.7% |
| Profit (loss) for the period | 9904 | €80,771 | €96,885 | +€16,114 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,771 | €96,885 | +€16,114 | +20.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.