KINEPRAKTIJK vAN EUPEN: what changed
KINEPRAKTIJK vAN EUPEN
Largest movements
- Receivables within one year +€17,882
up €17,882 (+16.7%), from €106,768 to €124,650
of which Other amounts receivable: +€23,882
- Tangible fixed assets +€8,977
up €8,977 (+41.2%), from €21,797 to €30,774
of which Land and buildings: +€12,191
- Cash -€2,788
down €2,788 (-10.7%), from €25,986 to €23,199
mainly Receivables within one year (-€17,882) and Investment in fixed assets (net) (-€13,552)
- Reserves +€12,909
up €12,909 (+22.0%), from €58,800 to €71,709
of which Distributable reserves: +€12,909
- Trade debts +€5,605
up €5,605 (+416%), from €1,348 to €6,953
- Tax, wage and social debts +€5,557
new in 2025: €5,557
- Gross operating margin -€1,148
down €1,148 (-5.3%), from €21,631 to €20,483
- Financial income +€614
up €614 (+26.8%), from €2,289 to €2,904
- Other operating charges -€588
down €588 (-75.6%), from €778 to €190
- Depreciation +€568
up €568 (+14.2%), from €4,007 to €4,575
- Taxes -€294
down €294 (-5.0%), from €5,851 to €5,557
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,551 | €178,622 | +€24,071 | +15.6% |
| Fixed assets | 21/28 | €21,797 | €30,774 | +€8,977 | +41.2% |
| Tangible fixed assets | 22/27 | €21,797 | €30,774 | +€8,977 | +41.2% |
| Land and buildings | 22 | €11,602 | €23,792 | +€12,191 | +105% |
| Plant, machinery and equipment | 23 | €3,747 | €2,294 | -€1,453 | -38.8% |
| Furniture and vehicles | 24 | €6,448 | €4,688 | -€1,761 | -27.3% |
| Current assets | 29/58 | €132,754 | €147,848 | +€15,094 | +11.4% |
| Amounts receivable within one year | 40/41 | €106,768 | €124,650 | +€17,882 | +16.7% |
| Trade receivables | 40 | €66,000 | €60,000 | -€6,000 | -9.1% |
| Other amounts receivable | 41 | €40,768 | €64,650 | +€23,882 | +58.6% |
| Cash at bank and in hand | 54/58 | €25,986 | €23,199 | -€2,788 | -10.7% |
| Total equity and liabilities | 10/49 | €154,551 | €178,622 | +€24,071 | +15.6% |
| Equity | 10/15 | €153,203 | €166,113 | +€12,909 | +8.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €58,800 | €71,709 | +€12,909 | +22.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,940 | €69,849 | +€12,909 | +22.7% |
| Profit (loss) carried forward | 14 | €82,003 | €82,003 | = | 0.0% |
| Amounts payable | 17/49 | €1,348 | €12,510 | +€11,161 | +828% |
| Amounts payable within one year | 42/48 | €1,348 | €12,510 | +€11,161 | +828% |
| Trade debts | 44 | €1,348 | €6,953 | +€5,605 | +416% |
| Suppliers | 440/4 | €1,348 | €6,953 | +€5,605 | +416% |
| Taxes, remuneration and social security | 45 | - | €5,557 | +€5,557 | |
| Taxes | 450/3 | - | €5,557 | +€5,557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,007 | €4,575 | +€568 | +14.2% |
| Other operating charges | 640/8 | €778 | €190 | -€588 | -75.6% |
| Gross operating margin | 9900 | €21,631 | €20,483 | -€1,148 | -5.3% |
| Operating profit (loss) | 9901 | €16,845 | €15,717 | -€1,128 | -6.7% |
| Financial income | 75/76B | €2,289 | €2,904 | +€614 | +26.8% |
| Recurring financial income | 75 | €2,289 | €2,904 | +€614 | +26.8% |
| Financial charges | 65/66B | €287 | €155 | -€132 | -46.0% |
| Recurring financial charges | 65 | €287 | €155 | -€132 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €18,847 | €18,466 | -€381 | -2.0% |
| Income taxes | 67/77 | €5,851 | €5,557 | -€294 | -5.0% |
| Profit (loss) for the period | 9904 | €12,996 | €12,909 | -€87 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,996 | €12,909 | -€87 | -0.7% |
Next steps
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 6 November 2026 via checked.be.