Kinesitherapie Armirotto: 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.
Kinesitherapie Armirotto
Largest movements
- Cash +€12,859
up €12,859 (+20.9%), from €61,607 to €74,467
mainly Net result for the year (+€27,192) and Depreciation (+€919)
- Tangible fixed assets +€1,715
up €1,715 (+53.0%), from €3,233 to €4,948
of which Furniture and vehicles: +€1,808
- Reserves +€19,692
up €19,692 (+19.0%), from €103,803 to €123,495
- Tax, wage and social debts -€3,530
down €3,530 (-97.5%), from €3,619 to €89
- Advances received -€2,400
down €2,400 (-100%), from €2,400 to €0
- Financial income +€1,321
up €1,321 (+13,213,600%), from €0 to €1,321
- Taxes -€816
down €816 (-6.6%), from €12,302 to €11,486
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 | €116,019 | €130,002 | +€13,983 | +12.1% |
| Fixed assets | 21/28 | €3,597 | €5,312 | +€1,715 | +47.7% |
| Tangible fixed assets | 22/27 | €3,233 | €4,948 | +€1,715 | +53.0% |
| Land and buildings | 22 | €2,479 | €2,479 | = | 0.0% |
| Plant, machinery and equipment | 23 | €153 | €60 | -€93 | -60.8% |
| Furniture and vehicles | 24 | €600 | €2,408 | +€1,808 | +301% |
| Financial fixed assets | 28 | €365 | €365 | = | 0.0% |
| Current assets | 29/58 | €112,422 | €124,690 | +€12,268 | +10.9% |
| Amounts receivable within one year | 40/41 | €815 | €223 | -€591 | -72.6% |
| Trade receivables | 40 | €815 | €223 | -€591 | -72.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,607 | €74,467 | +€12,859 | +20.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €116,019 | €130,002 | +€13,983 | +12.1% |
| Equity | 10/15 | €110,000 | €129,692 | +€19,692 | +17.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €103,803 | €123,495 | +€19,692 | +19.0% |
| Distributable reserves | 133 | €103,803 | €123,495 | +€19,692 | +19.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,019 | €310 | -€5,709 | -94.9% |
| Amounts payable within one year | 42/48 | €6,019 | €310 | -€5,709 | -94.9% |
| Trade debts | 44 | €0 | €180 | +€180 | |
| Suppliers | 440/4 | €0 | €180 | +€180 | |
| Advances received on contracts in progress | 46 | €2,400 | €0 | -€2,400 | -100% |
| Taxes, remuneration and social security | 45 | €3,619 | €89 | -€3,530 | -97.5% |
| Taxes | 450/3 | €3,619 | €89 | -€3,530 | -97.5% |
| Other amounts payable | 47/48 | €0 | €40 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €702 | €919 | +€217 | +30.9% |
| Other operating charges | 640/8 | €1,491 | €1,529 | +€38 | +2.5% |
| Gross operating margin | 9900 | €39,617 | €39,917 | +€299 | +0.8% |
| Operating profit (loss) | 9901 | €37,424 | €37,469 | +€45 | +0.1% |
| Financial income | 75/76B | €0 | €1,321 | +€1,321 | +13,213,600% |
| Recurring financial income | 75 | €0 | €1,321 | +€1,321 | +13,213,600% |
| Financial charges | 65/66B | €102 | €113 | +€11 | +10.4% |
| Recurring financial charges | 65 | €102 | €113 | +€11 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €37,322 | €38,677 | +€1,356 | +3.6% |
| Income taxes | 67/77 | €12,302 | €11,486 | -€816 | -6.6% |
| Profit (loss) for the period | 9904 | €25,020 | €27,192 | +€2,172 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,020 | €27,192 | +€2,172 | +8.7% |
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 1 November 2026 via checked.be.