KINESITHERAPIE NILIS: 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 NILIS
Largest movements
- Cash -€34,729
down €34,729 (-51.7%), from €67,140 to €32,411
mainly Investment in fixed assets (net) (-€17,260) and Other debts (-€16,567)
- Receivables within one year +€9,752
up €9,752, from €0 to €9,752
of which Other amounts receivable: +€9,752
- Tangible fixed assets +€3,965
up €3,965 (+15.1%), from €26,256 to €30,222
of which Plant, machinery and equipment: +€7,027
- Deferred charges and accrued income +€2,021
up €2,021 (+2,097%), from €96 to €2,118
- Other debts -€16,567
down €16,567 (-100%), from €16,567 to €0
- Trade debts -€5,678
down €5,678 (-62.3%), from €9,109 to €3,430
- Reserves +€3,631
up €3,631 (+6.2%), from €58,392 to €62,023
- Gross operating margin -€23,345
down €23,345 (-53.1%), from €43,980 to €20,635
- Taxes -€5,177
down €5,177 (-71.9%), from €7,198 to €2,020
- Depreciation +€2,169
up €2,169 (+19.1%), from €11,375 to €13,545
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 | €94,265 | €75,024 | -€19,241 | -20.4% |
| Formation expenses | 20 | €772 | €522 | -€250 | -32.4% |
| Fixed assets | 21/28 | €26,256 | €30,222 | +€3,965 | +15.1% |
| Tangible fixed assets | 22/27 | €26,256 | €30,222 | +€3,965 | +15.1% |
| Land and buildings | 22 | - | €3,518 | +€3,518 | |
| Plant, machinery and equipment | 23 | - | €7,027 | +€7,027 | |
| Furniture and vehicles | 24 | €26,256 | €19,676 | -€6,580 | -25.1% |
| Current assets | 29/58 | €67,236 | €44,281 | -€22,956 | -34.1% |
| Amounts receivable within one year | 40/41 | €0 | €9,752 | +€9,752 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €9,752 | +€9,752 | |
| Cash at bank and in hand | 54/58 | €67,140 | €32,411 | -€34,729 | -51.7% |
| Deferred charges and accrued income | 490/1 | €96 | €2,118 | +€2,021 | +2,097% |
| Total equity and liabilities | 10/49 | €94,265 | €75,024 | -€19,241 | -20.4% |
| Equity | 10/15 | €61,392 | €65,023 | +€3,631 | +5.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,392 | €62,023 | +€3,631 | +6.2% |
| Distributable reserves | 133 | €58,392 | €62,023 | +€3,631 | +6.2% |
| Amounts payable | 17/49 | €32,873 | €10,001 | -€22,872 | -69.6% |
| Amounts payable within one year | 42/48 | €32,873 | €10,001 | -€22,872 | -69.6% |
| Trade debts | 44 | €9,109 | €3,430 | -€5,678 | -62.3% |
| Suppliers | 440/4 | €9,109 | €3,430 | -€5,678 | -62.3% |
| Taxes, remuneration and social security | 45 | €7,198 | €6,570 | -€627 | -8.7% |
| Taxes | 450/3 | €7,198 | €3,820 | -€3,377 | -46.9% |
| Remuneration and social security | 454/9 | - | €2,750 | +€2,750 | |
| Other amounts payable | 47/48 | €16,567 | €0 | -€16,567 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,375 | €13,545 | +€2,169 | +19.1% |
| Other operating charges | 640/8 | €744 | €943 | +€199 | +26.7% |
| Gross operating margin | 9900 | €43,980 | €20,635 | -€23,345 | -53.1% |
| Operating profit (loss) | 9901 | €31,860 | €6,147 | -€25,713 | -80.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €180 | €495 | +€315 | +175% |
| Recurring financial charges | 65 | €180 | €495 | +€315 | +175% |
| Profit (loss) for the period before taxes | 9903 | €31,680 | €5,652 | -€26,028 | -82.2% |
| Income taxes | 67/77 | €7,198 | €2,020 | -€5,177 | -71.9% |
| Profit (loss) for the period | 9904 | €24,482 | €3,631 | -€20,851 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,482 | €3,631 | -€20,851 | -85.2% |
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 29 October 2026 via checked.be.