Kinesitherapie SDB: 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 SDB
Largest movements
- Current investments +€8,367
up €8,367 (+11.8%), from €71,014 to €79,381
- Tangible fixed assets +€6,353
up €6,353 (+114%), from €5,572 to €11,925
of which Plant, machinery and equipment: +€5,889
- Cash +€4,573
up €4,573 (+12.4%), from €36,830 to €41,403
mainly Net result for the year (+€19,422) and Other debts (+€4,378)
- Receivables within one year +€2,800
up €2,800 (+373%), from €750 to €3,550
- Deferred charges and accrued income +€2,473
new in 2025: €2,473
- Profit (loss) carried forward +€19,422
up €19,422 (+25.6%), from €75,819 to €95,241
- Other debts +€4,378
up €4,378 (+15.2%), from €28,857 to €33,234
- Trade debts +€2,717
up €2,717 (+107%), from €2,541 to €5,258
- Tax, wage and social debts -€1,950
no longer reported in 2025 (was €1,950)
- Gross operating margin -€27,921
down €27,921 (-49.7%), from €56,171 to €28,250
- Taxes -€6,048
down €6,048 (-56.4%), from €10,720 to €4,672
- Depreciation +€2,124
up €2,124 (+113%), from €1,880 to €4,004
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 | €114,166 | €138,733 | +€24,566 | +21.5% |
| Fixed assets | 21/28 | €5,572 | €11,925 | +€6,353 | +114% |
| Tangible fixed assets | 22/27 | €5,572 | €11,925 | +€6,353 | +114% |
| Plant, machinery and equipment | 23 | €5,572 | €11,461 | +€5,889 | +106% |
| Furniture and vehicles | 24 | - | €465 | +€465 | |
| Current assets | 29/58 | €108,594 | €126,807 | +€18,213 | +16.8% |
| Amounts receivable within one year | 40/41 | €750 | €3,550 | +€2,800 | +373% |
| Other amounts receivable | 41 | €750 | €3,550 | +€2,800 | +373% |
| Current investments | 50/53 | €71,014 | €79,381 | +€8,367 | +11.8% |
| Cash at bank and in hand | 54/58 | €36,830 | €41,403 | +€4,573 | +12.4% |
| Deferred charges and accrued income | 490/1 | - | €2,473 | +€2,473 | |
| Total equity and liabilities | 10/49 | €114,166 | €138,733 | +€24,566 | +21.5% |
| Equity | 10/15 | €80,819 | €100,241 | +€19,422 | +24.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,819 | €95,241 | +€19,422 | +25.6% |
| Amounts payable | 17/49 | €33,348 | €38,492 | +€5,145 | +15.4% |
| Amounts payable within one year | 42/48 | €33,348 | €38,492 | +€5,145 | +15.4% |
| Trade debts | 44 | €2,541 | €5,258 | +€2,717 | +107% |
| Suppliers | 440/4 | €2,541 | €5,258 | +€2,717 | +107% |
| Taxes, remuneration and social security | 45 | €1,950 | - | -€1,950 | |
| Taxes | 450/3 | €1,950 | - | -€1,950 | |
| Other amounts payable | 47/48 | €28,857 | €33,234 | +€4,378 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,880 | €4,004 | +€2,124 | +113% |
| Other operating charges | 640/8 | €704 | €722 | +€18 | +2.6% |
| Gross operating margin | 9900 | €56,171 | €28,250 | -€27,921 | -49.7% |
| Operating profit (loss) | 9901 | €53,587 | €23,524 | -€30,063 | -56.1% |
| Financial income | 75/76B | €159 | €675 | +€516 | +324% |
| Recurring financial income | 75 | €159 | €675 | +€516 | +324% |
| Financial charges | 65/66B | €31 | €105 | +€74 | +241% |
| Recurring financial charges | 65 | €31 | €105 | +€74 | +241% |
| Profit (loss) for the period before taxes | 9903 | €53,715 | €24,094 | -€29,621 | -55.1% |
| Income taxes | 67/77 | €10,720 | €4,672 | -€6,048 | -56.4% |
| Profit (loss) for the period | 9904 | €42,995 | €19,422 | -€23,573 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,995 | €19,422 | -€23,573 | -54.8% |
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 1 November 2026 via checked.be.