KINEPRAKTIJK DELOOF-DEVOS: what changed
What changed
KINEPRAKTIJK DELOOF-DEVOS
filed annual accounts (NBB)
Net result for the year
€200,464
2024 · €184,934+€15,530
Equity
€219,014
2024 · €618,549-€399,536
Cash
€372,735
2024 · €467,716-€94,981
Balance sheet total
€844,895
2024 · €697,781+€147,115
Largest movements
Assets
- Current investments +€233,792
up €233,792 (+113%), from €207,371 to €441,163
- Cash -€94,981
down €94,981 (-20.3%), from €467,716 to €372,735
mainly Contributions, distributions and other (-€600,000) and Current investments (-€233,792)
- Tangible fixed assets +€9,149
up €9,149 (+56.9%), from €16,078 to €25,227
of which Plant, machinery and equipment: +€7,883
Equity and liabilities
- Other debts +€539,719
up €539,719 (+895%), from €60,302 to €600,022
- Reserves -€395,000
down €395,000 (-66.4%), from €595,000 to €200,000
Income statement
- Gross operating margin +€20,314
up €20,314 (+8.0%), from €253,292 to €273,605
- Taxes +€5,002
up €5,002 (+8.6%), from €58,007 to €63,010
- Depreciation -€4,900
down €4,900 (-33.9%), from €14,445 to €9,545
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
€184,934
Gross operating margin
+€20,314
Depreciation
+€4,900
Other operating charges
-€120
Other operating items
-€3,100
Financial income
-€1,358
Financial charges
-€103
Taxes
-€5,002
Result 2025
€200,464
raises the resultlowers the resultnot broken down further in the accounts
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
+€757,505
Investment
-€252,486
Financing
-€600,000
Cash 2024
€467,716
From operations (derived)
+€757,505
Net result for the year
+€200,464
Depreciation
+€9,545
Smaller working-capital items
+€3,302
Tax, wage and social debts
+€4,474
Other debts
+€539,719
Investment (derived)
-€252,486
Investment in fixed assets (net)
-€18,694
Current investments
-€233,792
Financing
-€600,000
Contributions, distributions and other
-€600,000
Cash 2025
€372,735
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €697,781 | €844,895 | +€147,115 | +21.1% |
| Fixed assets | 21/28 | €16,078 | €25,227 | +€9,149 | +56.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €16,078 | €25,227 | +€9,149 | +56.9% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €5,778 | €13,661 | +€7,883 | +136% |
| Furniture and vehicles | 24 | €7,740 | €4,137 | -€3,602 | -46.5% |
| Other tangible fixed assets | 26 | €2,560 | €7,428 | +€4,868 | +190% |
| Current assets | 29/58 | €681,703 | €819,669 | +€137,966 | +20.2% |
| Amounts receivable within one year | 40/41 | €2,560 | €2,526 | -€34 | -1.3% |
| Trade receivables | 40 | €2,560 | €2,526 | -€34 | -1.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €207,371 | €441,163 | +€233,792 | +113% |
| Cash at bank and in hand | 54/58 | €467,716 | €372,735 | -€94,981 | -20.3% |
| Deferred charges and accrued income | 490/1 | €4,056 | €3,245 | -€811 | -20.0% |
| Total equity and liabilities | 10/49 | €697,781 | €844,895 | +€147,115 | +21.1% |
| Equity | 10/15 | €618,549 | €219,014 | -€399,536 | -64.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €595,000 | €200,000 | -€395,000 | -66.4% |
| Distributable reserves | 133 | €595,000 | €200,000 | -€395,000 | -66.4% |
| Profit (loss) carried forward | 14 | €4,949 | €414 | -€4,536 | -91.6% |
| Amounts payable | 17/49 | €79,231 | €625,882 | +€546,651 | +690% |
| Amounts payable within one year | 42/48 | €79,231 | €624,655 | +€545,423 | +688% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €4,631 | €5,861 | +€1,230 | +26.6% |
| Suppliers | 440/4 | €4,631 | €5,861 | +€1,230 | +26.6% |
| Taxes, remuneration and social security | 45 | €14,298 | €18,772 | +€4,474 | +31.3% |
| Taxes | 450/3 | €14,298 | €18,772 | +€4,474 | +31.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €60,302 | €600,022 | +€539,719 | +895% |
| Accrued charges and deferred income | 492/3 | €0 | €1,227 | +€1,227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,445 | €9,545 | -€4,900 | -33.9% |
| Other operating charges | 640/8 | €3,360 | €3,480 | +€120 | +3.6% |
| Non-recurring operating charges | 66A | - | €3,100 | +€3,100 | |
| Gross operating margin | 9900 | €253,292 | €273,605 | +€20,314 | +8.0% |
| Operating profit (loss) | 9901 | €235,487 | €257,480 | +€21,994 | +9.3% |
| Financial income | 75/76B | €7,821 | €6,463 | -€1,358 | -17.4% |
| Recurring financial income | 75 | €7,821 | €6,463 | -€1,358 | -17.4% |
| Financial charges | 65/66B | €366 | €469 | +€103 | +28.1% |
| Recurring financial charges | 65 | €366 | €469 | +€103 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €242,941 | €263,474 | +€20,533 | +8.5% |
| Income taxes | 67/77 | €58,007 | €63,010 | +€5,002 | +8.6% |
| Profit (loss) for the period | 9904 | €184,934 | €200,464 | +€15,530 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €184,934 | €200,464 | +€15,530 | +8.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 7 November 2026 via checked.be.