Kinepraktijk Buckinx: 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.
Kinepraktijk Buckinx
Largest movements
- Cash -€40,009
down €40,009 (-13.0%), from €308,460 to €268,450
mainly Contributions, distributions and other (-€54,115) and Debts after one year (-€36,877)
- Tangible fixed assets -€16,487
down €16,487 (-7.5%), from €221,233 to €204,746
of which Land and buildings: -€16,949
- Deferred charges and accrued income +€11,010
new in 2025: €11,010
- Intangible fixed assets -€9,983
down €9,983 (-14.3%), from €69,877 to €59,894
- Receivables within one year +€6,772
up €6,772 (+77.7%), from €8,710 to €15,482
of which Other amounts receivable: +€5,007
- Debts after one year -€36,877
down €36,877 (-62.9%), from €58,650 to €21,773
- Tax, wage and social debts -€7,454
down €7,454 (-29.5%), from €25,264 to €17,810
- Gross operating margin -€36,370
down €36,370 (-23.3%), from €156,402 to €120,031
- Depreciation -€19,268
down €19,268 (-33.1%), from €58,218 to €38,950
- Other operating charges +€8,141
up €8,141 (+520%), from €1,566 to €9,707
- Taxes -€7,027
down €7,027 (-26.8%), from €26,207 to €19,179
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 | €608,279 | €559,583 | -€48,697 | -8.0% |
| Fixed assets | 21/28 | €291,109 | €264,640 | -€26,469 | -9.1% |
| Intangible fixed assets | 21 | €69,877 | €59,894 | -€9,983 | -14.3% |
| Tangible fixed assets | 22/27 | €221,233 | €204,746 | -€16,487 | -7.5% |
| Land and buildings | 22 | €159,204 | €142,256 | -€16,949 | -10.6% |
| Plant, machinery and equipment | 23 | €20,942 | €20,057 | -€885 | -4.2% |
| Furniture and vehicles | 24 | €41,086 | €42,434 | +€1,347 | +3.3% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €317,170 | €294,943 | -€22,227 | -7.0% |
| Amounts receivable within one year | 40/41 | €8,710 | €15,482 | +€6,772 | +77.7% |
| Trade receivables | 40 | - | €1,765 | +€1,765 | |
| Other amounts receivable | 41 | €8,710 | €13,717 | +€5,007 | +57.5% |
| Cash at bank and in hand | 54/58 | €308,460 | €268,450 | -€40,009 | -13.0% |
| Deferred charges and accrued income | 490/1 | - | €11,010 | +€11,010 | |
| Total equity and liabilities | 10/49 | €608,279 | €559,583 | -€48,697 | -8.0% |
| Equity | 10/15 | €471,297 | €466,437 | -€4,860 | -1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €359,885 | €355,024 | -€4,860 | -1.4% |
| Distributable reserves | 133 | €359,885 | €355,024 | -€4,860 | -1.4% |
| Profit (loss) carried forward | 14 | €99,013 | €99,013 | = | 0.0% |
| Amounts payable | 17/49 | €136,982 | €93,146 | -€43,836 | -32.0% |
| Amounts payable after more than one year | 17 | €58,650 | €21,773 | -€36,877 | -62.9% |
| Financial debts | 170/4 | €58,650 | €21,773 | -€36,877 | -62.9% |
| Amounts payable within one year | 42/48 | €64,155 | €59,952 | -€4,203 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €37,738 | €37,163 | -€575 | -1.5% |
| Trade debts | 44 | €1,153 | €4,979 | +€3,826 | +332% |
| Suppliers | 440/4 | €1,153 | €4,979 | +€3,826 | +332% |
| Taxes, remuneration and social security | 45 | €25,264 | €17,810 | -€7,454 | -29.5% |
| Taxes | 450/3 | €25,264 | €17,810 | -€7,454 | -29.5% |
| Accrued charges and deferred income | 492/3 | €14,177 | €11,421 | -€2,756 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,218 | €38,950 | -€19,268 | -33.1% |
| Other operating charges | 640/8 | €1,566 | €9,707 | +€8,141 | +520% |
| Non-recurring operating charges | 66A | - | €534 | +€534 | |
| Gross operating margin | 9900 | €156,402 | €120,031 | -€36,370 | -23.3% |
| Operating profit (loss) | 9901 | €96,617 | €70,840 | -€25,777 | -26.7% |
| Financial charges | 65/66B | €2,126 | €2,407 | +€280 | +13.2% |
| Recurring financial charges | 65 | €2,126 | €2,407 | +€280 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €94,491 | €68,434 | -€26,057 | -27.6% |
| Income taxes | 67/77 | €26,207 | €19,179 | -€7,027 | -26.8% |
| Profit (loss) for the period | 9904 | €68,284 | €49,254 | -€19,030 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,284 | €49,254 | -€19,030 | -27.9% |
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 28 October 2026 via checked.be.