KINESITHERAPIE CAPPELLEN: 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 CAPPELLEN
Largest movements
- Cash +€55,756
up €55,756 (+52.3%), from €106,708 to €162,463
mainly Net result for the year (+€136,136) and Investment in fixed assets (net) (+€25,409)
- Receivables within one year +€50,606
up €50,606 (+983%), from €5,151 to €55,757
of which Other amounts receivable: +€48,445
- Tangible fixed assets -€46,252
down €46,252 (-44.5%), from €104,049 to €57,797
of which Land and buildings: -€26,357
- Reserves +€77,781
up €77,781 (+35.2%), from €221,243 to €299,024
- Debts after one year -€11,083
down €11,083 (-59.6%), from €18,594 to €7,511
- Other debts -€4,983
no longer reported in 2025 (was €4,983)
- Gross operating margin +€134,106
up €134,106 (+163%), from €82,425 to €216,531
- Taxes +€42,663
up €42,663 (+254%), from €16,812 to €59,475
- Depreciation -€2,314
down €2,314 (-10.0%), from €23,156 to €20,842
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 | €260,069 | €320,545 | +€60,477 | +23.3% |
| Fixed assets | 21/28 | €104,049 | €57,797 | -€46,252 | -44.5% |
| Tangible fixed assets | 22/27 | €104,049 | €57,797 | -€46,252 | -44.5% |
| Land and buildings | 22 | €26,357 | - | -€26,357 | |
| Plant, machinery and equipment | 23 | €18,578 | €15,786 | -€2,792 | -15.0% |
| Furniture and vehicles | 24 | €39,308 | €25,355 | -€13,953 | -35.5% |
| Other tangible fixed assets | 26 | €19,806 | €16,657 | -€3,149 | -15.9% |
| Current assets | 29/58 | €156,020 | €262,748 | +€106,728 | +68.4% |
| Stocks and contracts in progress | 3 | €618 | €662 | +€44 | +7.1% |
| Stocks | 30/36 | €618 | €662 | +€44 | +7.1% |
| Amounts receivable within one year | 40/41 | €5,151 | €55,757 | +€50,606 | +983% |
| Trade receivables | 40 | €4,717 | €6,878 | +€2,161 | +45.8% |
| Other amounts receivable | 41 | €434 | €48,879 | +€48,445 | +11,175% |
| Current investments | 50/53 | €40,900 | €40,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €106,708 | €162,463 | +€55,756 | +52.3% |
| Deferred charges and accrued income | 490/1 | €2,644 | €2,966 | +€323 | +12.2% |
| Total equity and liabilities | 10/49 | €260,069 | €320,545 | +€60,477 | +23.3% |
| Equity | 10/15 | €221,245 | €299,026 | +€77,781 | +35.2% |
| Contributions | 10/11 | €2 | €2 | = | 0.0% |
| Reserves | 13 | €221,243 | €299,024 | +€77,781 | +35.2% |
| Distributable reserves | 133 | €221,243 | €299,024 | +€77,781 | +35.2% |
| Amounts payable | 17/49 | €38,824 | €21,520 | -€17,304 | -44.6% |
| Amounts payable after more than one year | 17 | €18,594 | €7,511 | -€11,083 | -59.6% |
| Financial debts | 170/4 | €18,594 | €7,511 | -€11,083 | -59.6% |
| Amounts payable within one year | 42/48 | €20,230 | €14,009 | -€6,221 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €10,867 | €11,083 | +€216 | +2.0% |
| Taxes, remuneration and social security | 45 | €4,380 | €2,925 | -€1,455 | -33.2% |
| Taxes | 450/3 | €4,380 | €2,925 | -€1,455 | -33.2% |
| Other amounts payable | 47/48 | €4,983 | - | -€4,983 | |
| Non-recurring operating income | 76A | - | €138,643 | +€138,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,156 | €20,842 | -€2,314 | -10.0% |
| Other operating charges | 640/8 | €1,531 | €1,507 | -€24 | -1.6% |
| Gross operating margin | 9900 | €82,425 | €216,531 | +€134,106 | +163% |
| Operating profit (loss) | 9901 | €57,737 | €194,181 | +€136,444 | +236% |
| Financial income | 75/76B | €239 | €2,169 | +€1,930 | +808% |
| Recurring financial income | 75 | €239 | €2,169 | +€1,930 | +808% |
| Financial charges | 65/66B | €968 | €739 | -€229 | -23.7% |
| Recurring financial charges | 65 | €968 | €739 | -€229 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €57,008 | €195,612 | +€138,603 | +243% |
| Income taxes | 67/77 | €16,812 | €59,475 | +€42,663 | +254% |
| Profit (loss) for the period | 9904 | €40,196 | €136,136 | +€95,940 | +239% |
| Profit (loss) for the period to be appropriated | 9905 | €40,196 | €136,136 | +€95,940 | +239% |
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 30 October 2026 via checked.be.