Kinesitherapie Levrouw: 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 Levrouw
Largest movements
- Cash +€21,398
up €21,398 (+50.5%), from €42,390 to €63,788
mainly Net result for the year (+€28,161) and Depreciation (+€5,185)
- Tangible fixed assets -€2,290
down €2,290 (-12.7%), from €18,082 to €15,792
- Reserves +€24,160
up €24,160 (+62.0%), from €38,938 to €63,098
- Tax, wage and social debts -€6,453
down €6,453 (-67.7%), from €9,533 to €3,080
- Other debts +€3,513
up €3,513 (+178%), from €1,968 to €5,481
- Debts after one year -€2,436
down €2,436 (-31.0%), from €7,854 to €5,418
- Gross operating margin -€9,268
down €9,268 (-18.0%), from €51,601 to €42,333
- Depreciation +€2,020
up €2,020 (+63.8%), from €3,165 to €5,185
- Staff costs -€1,848
no longer reported in 2025 (was €1,848)
- Taxes -€1,222
down €1,222 (-12.8%), from €9,533 to €8,311
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 | €62,776 | €82,314 | +€19,538 | +31.1% |
| Fixed assets | 21/28 | €18,082 | €15,792 | -€2,290 | -12.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €18,082 | €15,792 | -€2,290 | -12.7% |
| Furniture and vehicles | 24 | €18,082 | €15,792 | -€2,290 | -12.7% |
| Current assets | 29/58 | €44,694 | €66,522 | +€21,828 | +48.8% |
| Amounts receivable within one year | 40/41 | €2,304 | €2,734 | +€430 | +18.7% |
| Trade receivables | 40 | €2,304 | €2,734 | +€430 | +18.7% |
| Cash at bank and in hand | 54/58 | €42,390 | €63,788 | +€21,398 | +50.5% |
| Total equity and liabilities | 10/49 | €62,776 | €82,314 | +€19,538 | +31.1% |
| Equity | 10/15 | €40,938 | €65,098 | +€24,160 | +59.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,938 | €63,098 | +€24,160 | +62.0% |
| Distributable reserves | 133 | €38,938 | €63,098 | +€24,160 | +62.0% |
| Amounts payable | 17/49 | €21,838 | €17,215 | -€4,623 | -21.2% |
| Amounts payable after more than one year | 17 | €7,854 | €5,418 | -€2,436 | -31.0% |
| Financial debts | 170/4 | €7,854 | €5,418 | -€2,436 | -31.0% |
| Amounts payable within one year | 42/48 | €13,984 | €11,798 | -€2,186 | -15.6% |
| Financial debts | 43 | €2,296 | €2,436 | +€140 | +6.1% |
| Credit institutions | 430/8 | €2,296 | €2,436 | +€140 | +6.1% |
| Trade debts | 44 | €187 | €801 | +€614 | +328% |
| Suppliers | 440/4 | €187 | €801 | +€614 | +328% |
| Taxes, remuneration and social security | 45 | €9,533 | €3,080 | -€6,453 | -67.7% |
| Taxes | 450/3 | €9,533 | €3,080 | -€6,453 | -67.7% |
| Other amounts payable | 47/48 | €1,968 | €5,481 | +€3,513 | +178% |
| Remuneration, social security and pensions | 62 | €1,848 | - | -€1,848 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,165 | €5,185 | +€2,020 | +63.8% |
| Other operating charges | 640/8 | €518 | €169 | -€349 | -67.3% |
| Gross operating margin | 9900 | €51,601 | €42,333 | -€9,268 | -18.0% |
| Operating profit (loss) | 9901 | €46,070 | €36,978 | -€9,092 | -19.7% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €649 | €525 | -€124 | -19.1% |
| Recurring financial charges | 65 | €649 | €525 | -€124 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €45,421 | €36,472 | -€8,949 | -19.7% |
| Income taxes | 67/77 | €9,533 | €8,311 | -€1,222 | -12.8% |
| Profit (loss) for the period | 9904 | €35,888 | €28,161 | -€7,727 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,888 | €28,161 | -€7,727 | -21.5% |
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 19 October 2026 via checked.be.