KINESITHERAPIE LIMITS: 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 LIMITS
Largest movements
- Cash +€56,418
up €56,418 (+209.8%), from €26,897 to €83,315
mainly Net result for the year (+€51,169) and Tax, wage and social debts (+€9,698)
- Tangible fixed assets +€12,013
up €12,013 (+96.6%), from €12,431 to €24,444
of which Plant, machinery and equipment: +€7,510
- Deferred charges and accrued income +€2,316
up €2,316 (+111.8%), from €2,072 to €4,387
- Receivables within one year -€1,795
down €1,795 (-66.1%), from €2,716 to €921
- Reserves +€51,100
up €51,100 (+378.5%), from €13,500 to €64,600
- Tax, wage and social debts +€9,698
up €9,698 (+133.5%), from €7,267 to €16,965
of which Taxes: +€13,198
- Debts after one year +€4,558
new in 2025: €4,558
- Other debts +€1,302
up €1,302 (+11.1%), from €11,688 to €12,989
- Gross operating margin +€49,673
up €49,673 (+200.6%), from €24,766 to €74,439
- Taxes +€9,431
up €9,431 (+250.3%), from €3,767 to €13,198
- Financial charges +€1,807
up €1,807 (+138.6%), from €1,304 to €3,111
- Depreciation +€1,092
up €1,092 (+21.1%), from €5,180 to €6,272
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.
Cash bridge derived
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 | €45,010 | €113,761 | +€68,751 | +152.7% |
| Fixed assets | 21/28 | €13,325 | €25,138 | +€11,813 | +88.6% |
| Intangible fixed assets | 21 | €894 | €694 | -€200 | -22.4% |
| Tangible fixed assets | 22/27 | €12,431 | €24,444 | +€12,013 | +96.6% |
| Plant, machinery and equipment | 23 | €11,615 | €19,125 | +€7,510 | +64.7% |
| Furniture and vehicles | 24 | €816 | €5,319 | +€4,503 | +551.7% |
| Current assets | 29/58 | €31,685 | €88,623 | +€56,939 | +179.7% |
| Amounts receivable within one year | 40/41 | €2,716 | €921 | -€1,795 | -66.1% |
| Trade receivables | 40 | €2,716 | €921 | -€1,795 | -66.1% |
| Cash at bank and in hand | 54/58 | €26,897 | €83,315 | +€56,418 | +209.8% |
| Deferred charges and accrued income | 490/1 | €2,072 | €4,387 | +€2,316 | +111.8% |
| Total equity and liabilities | 10/49 | €45,010 | €113,761 | +€68,751 | +152.7% |
| Equity | 10/15 | €16,837 | €68,006 | +€51,169 | +303.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,500 | €64,600 | +€51,100 | +378.5% |
| Distributable reserves | 133 | €13,500 | €64,600 | +€51,100 | +378.5% |
| Profit (loss) carried forward | 14 | €337 | €406 | +€69 | +20.6% |
| Amounts payable | 17/49 | €28,173 | €45,755 | +€17,582 | +62.4% |
| Amounts payable after more than one year | 17 | - | €4,558 | +€4,558 | |
| Financial debts | 170/4 | - | €4,558 | +€4,558 | |
| Amounts payable within one year | 42/48 | €27,764 | €39,728 | +€11,964 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | €2,530 | €3,298 | +€768 | +30.3% |
| Trade debts | 44 | €6,279 | €6,475 | +€196 | +3.1% |
| Suppliers | 440/4 | €6,279 | €6,475 | +€196 | +3.1% |
| Taxes, remuneration and social security | 45 | €7,267 | €16,965 | +€9,698 | +133.5% |
| Taxes | 450/3 | €3,767 | €16,965 | +€13,198 | +350.3% |
| Remuneration and social security | 454/9 | €3,500 | €0 | -€3,500 | -100.0% |
| Other amounts payable | 47/48 | €11,688 | €12,989 | +€1,302 | +11.1% |
| Accrued charges and deferred income | 492/3 | €409 | €1,469 | +€1,060 | +258.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,180 | €6,272 | +€1,092 | +21.1% |
| Other operating charges | 640/8 | €679 | €689 | +€10 | +1.5% |
| Gross operating margin | 9900 | €24,766 | €74,439 | +€49,673 | +200.6% |
| Operating profit (loss) | 9901 | €18,908 | €67,478 | +€48,570 | +256.9% |
| Financial charges | 65/66B | €1,304 | €3,111 | +€1,807 | +138.6% |
| Recurring financial charges | 65 | €1,304 | €3,111 | +€1,807 | +138.6% |
| Profit (loss) for the period before taxes | 9903 | €17,604 | €64,367 | +€46,763 | +265.6% |
| Income taxes | 67/77 | €3,767 | €13,198 | +€9,431 | +250.3% |
| Profit (loss) for the period | 9904 | €13,837 | €51,169 | +€37,333 | +269.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,837 | €51,169 | +€37,333 | +269.8% |
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 11 October 2026 via checked.be.