KinesitherapieMove: what changed
Two fiscal 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.
KinesitherapieMove
Largest movements
- Cash +€38,168
up €38,168 (+102.4%), from €37,283 to €75,452
mainly Deferred charges and accrued income (+€32,968) and Other debts (+€20,343)
- Deferred charges and accrued income -€32,968
down €32,968 (-99.3%), from €33,188 to €220
- Tangible fixed assets -€3,897
down €3,897 (-18.3%), from €21,303 to €17,406
of which Plant, machinery and equipment: -€2,021
- Other debts +€20,343
up €20,343 (+967.5%), from €2,103 to €22,446
- Reserves -€10,400
down €10,400 (-33.3%), from €31,195 to €20,795
- Accrued charges and deferred income -€5,069
down €5,069 (-13.3%), from €38,163 to €33,095
- Trade debts -€2,077
no longer reported in 2025 (was €2,077)
- Short-term financial debts -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin +€476
up €476 (+2.3%), from €21,030 to €21,506
- Taxes +€238
up €238 (+8.5%), from €2,806 to €3,044
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 | €93,268 | €95,095 | +€1,827 | +2.0% |
| Fixed assets | 21/28 | €22,517 | €18,627 | -€3,890 | -17.3% |
| Tangible fixed assets | 22/27 | €21,303 | €17,406 | -€3,897 | -18.3% |
| Plant, machinery and equipment | 23 | €16,138 | €14,118 | -€2,021 | -12.5% |
| Furniture and vehicles | 24 | €5,165 | €3,289 | -€1,876 | -36.3% |
| Financial fixed assets | 28 | €1,214 | €1,221 | +€8 | +0.6% |
| Current assets | 29/58 | €70,751 | €76,468 | +€5,717 | +8.1% |
| Amounts receivable within one year | 40/41 | €279 | €796 | +€517 | +184.9% |
| Other amounts receivable | 41 | €279 | €796 | +€517 | +184.9% |
| Cash at bank and in hand | 54/58 | €37,283 | €75,452 | +€38,168 | +102.4% |
| Deferred charges and accrued income | 490/1 | €33,188 | €220 | -€32,968 | -99.3% |
| Total equity and liabilities | 10/49 | €93,268 | €95,095 | +€1,827 | +2.0% |
| Equity | 10/15 | €49,925 | €39,554 | -€10,371 | -20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,195 | €20,795 | -€10,400 | -33.3% |
| Distributable reserves | 133 | €31,195 | €20,795 | -€10,400 | -33.3% |
| Profit (loss) carried forward | 14 | €130 | €159 | +€29 | +22.6% |
| Amounts payable | 17/49 | €43,343 | €55,541 | +€12,198 | +28.1% |
| Amounts payable within one year | 42/48 | €5,180 | €22,446 | +€17,266 | +333.4% |
| Financial debts | 43 | €1,000 | - | -€1,000 | |
| Other loans | 439 | €1,000 | - | -€1,000 | |
| Trade debts | 44 | €2,077 | - | -€2,077 | |
| Suppliers | 440/4 | €2,077 | - | -€2,077 | |
| Other amounts payable | 47/48 | €2,103 | €22,446 | +€20,343 | +967.5% |
| Accrued charges and deferred income | 492/3 | €38,163 | €33,095 | -€5,069 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,022 | €6,846 | -€176 | -2.5% |
| Other operating charges | 640/8 | €2,352 | €2,426 | +€74 | +3.2% |
| Gross operating margin | 9900 | €21,030 | €21,506 | +€476 | +2.3% |
| Operating profit (loss) | 9901 | €11,656 | €12,234 | +€578 | +5.0% |
| Financial income | 75/76B | €148 | €222 | +€74 | +50.1% |
| Recurring financial income | 75 | €148 | €222 | +€74 | +50.1% |
| Financial charges | 65/66B | €1,073 | €1,183 | +€110 | +10.2% |
| Recurring financial charges | 65 | €1,073 | €1,183 | +€110 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €10,731 | €11,273 | +€542 | +5.0% |
| Income taxes | 67/77 | €2,806 | €3,044 | +€238 | +8.5% |
| Profit (loss) for the period | 9904 | €7,926 | €8,229 | +€304 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,926 | €8,229 | +€304 | +3.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.