KINESIST LAURE VAN CAESTER: 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.
KINESIST LAURE VAN CAESTER
Largest movements
- Cash +€5,935
up €5,935 (+20.3%), from €29,245 to €35,180
mainly Net result for the year (+€7,850) and Depreciation (+€841)
- Deferred charges and accrued income +€1,167
up €1,167 (+12.1%), from €9,646 to €10,813
- Receivables within one year +€1,089
up €1,089 (+104%), from €1,042 to €2,130
- Tangible fixed assets -€841
down €841 (-68.7%), from €1,224 to €383
- Reserves +€7,850
up €7,850 (+34.3%), from €22,872 to €30,722
- Accrued charges and deferred income -€1,035
down €1,035 (-100%), from €1,035 to €0
- Other debts +€627
up €627 (+7.0%), from €8,980 to €9,607
- Gross operating margin -€12,076
down €12,076 (-46.6%), from €25,896 to €13,820
- Taxes -€2,241
down €2,241 (-43.9%), from €5,111 to €2,870
- Financial charges +€269
up €269 (+15.1%), from €1,779 to €2,049
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 | €41,157 | €48,507 | +€7,350 | +17.9% |
| Fixed assets | 21/28 | €1,224 | €383 | -€841 | -68.7% |
| Tangible fixed assets | 22/27 | €1,224 | €383 | -€841 | -68.7% |
| Plant, machinery and equipment | 23 | €1,224 | €383 | -€841 | -68.7% |
| Current assets | 29/58 | €39,933 | €48,124 | +€8,191 | +20.5% |
| Amounts receivable within one year | 40/41 | €1,042 | €2,130 | +€1,089 | +104% |
| Other amounts receivable | 41 | €1,042 | €2,130 | +€1,089 | +104% |
| Cash at bank and in hand | 54/58 | €29,245 | €35,180 | +€5,935 | +20.3% |
| Deferred charges and accrued income | 490/1 | €9,646 | €10,813 | +€1,167 | +12.1% |
| Total equity and liabilities | 10/49 | €41,157 | €48,507 | +€7,350 | +17.9% |
| Equity | 10/15 | €28,632 | €36,482 | +€7,850 | +27.4% |
| Contributions | 10/11 | €5,760 | €5,760 | = | 0.0% |
| Reserves | 13 | €22,872 | €30,722 | +€7,850 | +34.3% |
| Distributable reserves | 133 | €22,872 | €30,722 | +€7,850 | +34.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €12,525 | €12,025 | -€500 | -4.0% |
| Amounts payable within one year | 42/48 | €11,490 | €12,025 | +€535 | +4.7% |
| Trade debts | 44 | €1,216 | €1,044 | -€172 | -14.2% |
| Suppliers | 440/4 | €1,216 | €1,044 | -€172 | -14.2% |
| Taxes, remuneration and social security | 45 | €1,294 | €1,373 | +€80 | +6.2% |
| Taxes | 450/3 | €1,294 | €1,373 | +€80 | +6.2% |
| Other amounts payable | 47/48 | €8,980 | €9,607 | +€627 | +7.0% |
| Accrued charges and deferred income | 492/3 | €1,035 | €0 | -€1,035 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €841 | €841 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €210 | +€146 | +229% |
| Gross operating margin | 9900 | €25,896 | €13,820 | -€12,076 | -46.6% |
| Operating profit (loss) | 9901 | €24,991 | €12,769 | -€12,222 | -48.9% |
| Financial charges | 65/66B | €1,779 | €2,049 | +€269 | +15.1% |
| Recurring financial charges | 65 | €1,779 | €2,049 | +€269 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €23,211 | €10,720 | -€12,491 | -53.8% |
| Income taxes | 67/77 | €5,111 | €2,870 | -€2,241 | -43.9% |
| Profit (loss) for the period | 9904 | €18,100 | €7,850 | -€10,250 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,100 | €7,850 | -€10,250 | -56.6% |
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.