Kiné-DBY: what changed
What changed
Kiné-DBY
NACE 86.951, Physiotherapy
filed annual accounts (NBB)
Net result for the year
€61,887
2024 · €53,823+€8,064
Equity
€38,358
2024 · €153,085-€114,726
Cash
€57,701
2024 · €173,039-€115,338
Balance sheet total
€182,206
2024 · €308,920-€126,714
Largest movements
Assets
- Cash -€115,338
down €115,338 (-66.7%), from €173,039 to €57,701
mainly Contributions, distributions and other (-€176,613) and Debts after one year (-€14,169)
- Tangible fixed assets -€12,812
down €12,812 (-9.8%), from €131,368 to €118,556
of which Land and buildings: -€10,938
Equity and liabilities
- Reserves -€114,726
down €114,726 (-74.9%), from €153,084 to €38,357
- Debts after one year -€14,169
down €14,169 (-11.5%), from €123,646 to €109,477
Income statement
- Gross operating margin +€7,976
up €7,976 (+9.3%), from €85,868 to €93,844
- Taxes +€1,594
up €1,594 (+10.9%), from €14,584 to €16,178
- Depreciation -€1,044
down €1,044 (-7.2%), from €14,468 to €13,424
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
€53,823
Gross operating margin
+€7,976
Depreciation
+€1,044
Other operating charges
+€84
Financial income
+€302
Financial charges
+€252
Taxes
-€1,594
Result 2025
€61,887
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
+€75,800
Investment
-€612
Financing
-€190,526
Cash 2024
€173,039
From operations (derived)
+€75,800
Net result for the year
+€61,887
Depreciation
+€13,424
Deferred charges and accrued income
-€1,436
Trade debts
+€3,032
Tax, wage and social debts
-€781
Smaller working-capital items
-€324
Investment (derived)
-€612
Investment in fixed assets (net)
-€612
Financing
-€190,526
Debts after one year
-€14,169
Current portion of long-term debt
+€256
Contributions, distributions and other
-€176,613
Cash 2025
€57,701
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €308,920 | €182,206 | -€126,714 | -41.0% |
| Fixed assets | 21/28 | €133,543 | €120,731 | -€12,812 | -9.6% |
| Tangible fixed assets | 22/27 | €131,368 | €118,556 | -€12,812 | -9.8% |
| Land and buildings | 22 | €126,509 | €115,571 | -€10,938 | -8.6% |
| Plant, machinery and equipment | 23 | €4,020 | €1,961 | -€2,060 | -51.2% |
| Furniture and vehicles | 24 | €838 | €1,024 | +€186 | +22.1% |
| Financial fixed assets | 28 | €2,175 | €2,175 | = | 0.0% |
| Current assets | 29/58 | €175,377 | €61,475 | -€113,902 | -64.9% |
| Cash at bank and in hand | 54/58 | €173,039 | €57,701 | -€115,338 | -66.7% |
| Deferred charges and accrued income | 490/1 | €2,338 | €3,775 | +€1,436 | +61.4% |
| Total equity and liabilities | 10/49 | €308,920 | €182,206 | -€126,714 | -41.0% |
| Equity | 10/15 | €153,085 | €38,358 | -€114,726 | -74.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €153,084 | €38,357 | -€114,726 | -74.9% |
| Distributable reserves | 133 | €153,084 | €38,357 | -€114,726 | -74.9% |
| Amounts payable | 17/49 | €155,835 | €143,848 | -€11,987 | -7.7% |
| Amounts payable after more than one year | 17 | €123,646 | €109,477 | -€14,169 | -11.5% |
| Financial debts | 170/4 | €123,646 | €109,477 | -€14,169 | -11.5% |
| Amounts payable within one year | 42/48 | €28,463 | €30,680 | +€2,217 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €13,913 | €14,169 | +€256 | +1.8% |
| Trade debts | 44 | - | €3,032 | +€3,032 | |
| Suppliers | 440/4 | - | €3,032 | +€3,032 | |
| Taxes, remuneration and social security | 45 | €13,590 | €12,809 | -€781 | -5.8% |
| Taxes | 450/3 | €10,840 | €10,059 | -€781 | -7.2% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €960 | €670 | -€290 | -30.2% |
| Accrued charges and deferred income | 492/3 | €3,726 | €3,691 | -€35 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,468 | €13,424 | -€1,044 | -7.2% |
| Other operating charges | 640/8 | €1,147 | €1,064 | -€84 | -7.3% |
| Gross operating margin | 9900 | €85,868 | €93,844 | +€7,976 | +9.3% |
| Operating profit (loss) | 9901 | €70,252 | €79,356 | +€9,104 | +13.0% |
| Financial income | 75/76B | €907 | €1,209 | +€302 | +33.3% |
| Recurring financial income | 75 | €907 | €1,209 | +€302 | +33.3% |
| Financial charges | 65/66B | €2,752 | €2,501 | -€252 | -9.1% |
| Recurring financial charges | 65 | €2,752 | €2,501 | -€252 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €68,407 | €78,065 | +€9,657 | +14.1% |
| Income taxes | 67/77 | €14,584 | €16,178 | +€1,594 | +10.9% |
| Profit (loss) for the period | 9904 | €53,823 | €61,887 | +€8,064 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,823 | €61,887 | +€8,064 | +15.0% |
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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 1 November 2026 via checked.be.