KINEPUNT BRECHT: what changed
What changed
KINEPUNT BRECHT
NACE 86.951, Physiotherapy
filed annual accounts (NBB)
Net result for the year
€34,143
2024 · €29,154+€4,989
Equity
€176,208
2024 · €142,898+€33,310
Cash
€161,963
2024 · €116,076+€45,888
Balance sheet total
€435,729
2024 · €398,182+€37,548
Largest movements
Assets
- Cash +€45,888
up €45,888 (+39.5%), from €116,076 to €161,963
mainly Accrued charges and deferred income (+€39,274) and Net result for the year (+€34,143)
- Tangible fixed assets -€9,356
down €9,356 (-3.4%), from €272,107 to €262,751
of which Land and buildings: -€7,538
Equity and liabilities
- Accrued charges and deferred income +€39,274
up €39,274, from €0 to €39,274
- Reserves +€33,310
up €33,310 (+31.2%), from €106,898 to €140,208
- Debts after one year -€19,110
down €19,110 (-9.8%), from €195,206 to €176,097
- Other debts -€16,460
down €16,460 (-81.9%), from €20,097 to €3,637
Income statement
- Gross operating margin +€9,722
up €9,722 (+13.0%), from €74,694 to €84,416
- Depreciation +€3,354
up €3,354 (+13.2%), from €25,495 to €28,849
- Taxes +€1,210
up €1,210 (+9.9%), from €12,211 to €13,422
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
€29,154
Gross operating margin
+€9,722
Depreciation
-€3,354
Write-downs
+€232
Other operating charges
-€607
Financial income
+€40
Financial charges
+€166
Taxes
-€1,210
Result 2025
€34,143
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
+€87,200
Investment
-€19,493
Financing
-€21,820
Cash 2024
€116,076
From operations (derived)
+€87,200
Net result for the year
+€34,143
Depreciation
+€28,849
Deferred charges and accrued income
-€1,016
Trade debts
-€186
Tax, wage and social debts
+€2,598
Other debts
-€16,460
Accrued charges and deferred income
+€39,274
Investment (derived)
-€19,493
Investment in fixed assets (net)
-€19,493
Financing
-€21,820
Debts after one year
-€19,110
Current portion of long-term debt
-€187
Short-term financial debts
-€1,690
Contributions, distributions and other
-€833
Cash 2025
€161,963
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €398,182 | €435,729 | +€37,548 | +9.4% |
| Fixed assets | 21/28 | €272,107 | €262,751 | -€9,356 | -3.4% |
| Tangible fixed assets | 22/27 | €272,107 | €262,751 | -€9,356 | -3.4% |
| Land and buildings | 22 | €131,599 | €124,061 | -€7,538 | -5.7% |
| Plant, machinery and equipment | 23 | €13,075 | €23,439 | +€10,364 | +79.3% |
| Furniture and vehicles | 24 | €13,498 | €7,511 | -€5,987 | -44.4% |
| Leasing and similar rights | 25 | €10,052 | €6,027 | -€4,025 | -40.0% |
| Other tangible fixed assets | 26 | €103,882 | €101,712 | -€2,170 | -2.1% |
| Current assets | 29/58 | €126,075 | €172,979 | +€46,904 | +37.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €116,076 | €161,963 | +€45,888 | +39.5% |
| Deferred charges and accrued income | 490/1 | €9,999 | €11,015 | +€1,016 | +10.2% |
| Total equity and liabilities | 10/49 | €398,182 | €435,729 | +€37,548 | +9.4% |
| Equity | 10/15 | €142,898 | €176,208 | +€33,310 | +23.3% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €106,898 | €140,208 | +€33,310 | +31.2% |
| Distributable reserves | 133 | €106,898 | €140,208 | +€33,310 | +31.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €255,283 | €259,521 | +€4,238 | +1.7% |
| Amounts payable after more than one year | 17 | €195,206 | €176,097 | -€19,110 | -9.8% |
| Financial debts | 170/4 | €195,206 | €176,097 | -€19,110 | -9.8% |
| Amounts payable within one year | 42/48 | €60,077 | €44,151 | -€15,925 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €18,762 | €18,576 | -€187 | -1.0% |
| Financial debts | 43 | €1,690 | €0 | -€1,690 | -100% |
| Other loans | 439 | €1,690 | €0 | -€1,690 | -100% |
| Trade debts | 44 | €4,567 | €4,381 | -€186 | -4.1% |
| Suppliers | 440/4 | €4,567 | €4,381 | -€186 | -4.1% |
| Taxes, remuneration and social security | 45 | €14,960 | €17,558 | +€2,598 | +17.4% |
| Taxes | 450/3 | €12,010 | €14,608 | +€2,598 | +21.6% |
| Remuneration and social security | 454/9 | €2,950 | €2,950 | = | 0.0% |
| Other amounts payable | 47/48 | €20,097 | €3,637 | -€16,460 | -81.9% |
| Accrued charges and deferred income | 492/3 | €0 | €39,274 | +€39,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,495 | €28,849 | +€3,354 | +13.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €232 | €0 | -€232 | -100% |
| Other operating charges | 640/8 | €2,375 | €2,982 | +€607 | +25.6% |
| Gross operating margin | 9900 | €74,694 | €84,416 | +€9,722 | +13.0% |
| Operating profit (loss) | 9901 | €46,592 | €52,586 | +€5,993 | +12.9% |
| Financial income | 75/76B | €458 | €498 | +€40 | +8.7% |
| Recurring financial income | 75 | €458 | €498 | +€40 | +8.7% |
| Financial charges | 65/66B | €5,685 | €5,519 | -€166 | -2.9% |
| Recurring financial charges | 65 | €5,685 | €5,519 | -€166 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €41,365 | €47,564 | +€6,199 | +15.0% |
| Income taxes | 67/77 | €12,211 | €13,422 | +€1,210 | +9.9% |
| Profit (loss) for the period | 9904 | €29,154 | €34,143 | +€4,989 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,154 | €34,143 | +€4,989 | +17.1% |
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 5 November 2026 via checked.be.