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KINGTIDE: 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.

What changed

KINGTIDE

BE 1004.907.726
NACE 86.951, Physiotherapy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€31,521
2024 · €19,066+€12,456
Equity
€53,587
2024 · €22,066+€31,521
Cash
€20,990
2024 · €22,862-€1,872
Balance sheet total
€104,090
2024 · €47,301+€56,790

Largest movements

2024 to 2025
Assets
  • Financial fixed assets +€44,734

    new in 2025: €44,734

  • Receivables within one year +€8,832

    up €8,832 (+37.7%), from €23,433 to €32,265

    of which Trade receivables: +€20,378

  • Tangible fixed assets +€4,584

    up €4,584 (+465.3%), from €985 to €5,570

  • Cash -€1,872

    down €1,872 (-8.2%), from €22,862 to €20,990

    mainly Investment in fixed assets (net) (-€50,346) and Receivables within one year (-€8,832)

Equity and liabilities
  • Reserves +€31,521

    new in 2025: €31,521

  • Other debts +€25,998

    new in 2025: €25,998

  • Current portion of long-term debt +€7,000

    new in 2025: €7,000

  • Advances received -€6,175

    no longer reported in 2025 (was €6,175)

  • Trade debts -€4,419

    down €4,419 (-47.8%), from €9,235 to €4,816

Income statement
  • Gross operating margin +€27,531

    up €27,531 (+109.2%), from €25,217 to €52,748

  • Taxes +€7,426

    up €7,426 (+147.9%), from €5,021 to €12,446

  • Other operating charges +€4,074

    up €4,074 (+489.1%), from €833 to €4,907

  • Financial income -€2,549

    down €2,549 (-100.0%), from €2,550 to €1

  • Financial charges +€773

    up €773 (+39.4%), from €1,963 to €2,737

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €19,066
Gross operating margin +€27,531
Staff costs +€281
Depreciation -€535
Other operating charges -€4,074
Financial income -€2,549
Financial charges -€773
Taxes -€7,426
Result 2025 €31,521

Cash bridge derived

cash 2024 to 2025

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.

From operations +€41,474
Investment -€50,346
Financing +€7,000
Cash 2024 €22,862
Net result for the year +€31,521
Depreciation +€1,028
Receivables within one year -€8,832
Deferred charges and accrued income -€511
Trade debts -€4,419
Tax, wage and social debts +€2,864
Advances received -€6,175
Other debts +€25,998
Investment in fixed assets (net) -€50,346
Current portion of long-term debt +€7,000
Cash 2025 €20,990
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €47,301 €104,090 +€56,790 +120.1%
Fixed assets 21/28 €985 €50,304 +€49,318 +5005.5%
Tangible fixed assets 22/27 €985 €5,570 +€4,584 +465.3%
Furniture and vehicles 24 €985 €5,570 +€4,584 +465.3%
Financial fixed assets 28 - €44,734 +€44,734
Current assets 29/58 €46,315 €53,787 +€7,471 +16.1%
Amounts receivable within one year 40/41 €23,433 €32,265 +€8,832 +37.7%
Trade receivables 40 €8,887 €29,265 +€20,378 +229.3%
Other amounts receivable 41 €14,546 €3,000 -€11,546 -79.4%
Cash at bank and in hand 54/58 €22,862 €20,990 -€1,872 -8.2%
Deferred charges and accrued income 490/1 €21 €532 +€511 +2479.7%
Total equity and liabilities 10/49 €47,301 €104,090 +€56,790 +120.1%
Equity 10/15 €22,066 €53,587 +€31,521 +142.9%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 - €31,521 +€31,521
Distributable reserves 133 - €31,521 +€31,521
Profit (loss) carried forward 14 €19,066 €19,066 +€0 0.0%
Amounts payable 17/49 €25,235 €50,503 +€25,268 +100.1%
Amounts payable within one year 42/48 €25,235 €50,503 +€25,268 +100.1%
Current portion of amounts payable after more than one year 42 - €7,000 +€7,000
Trade debts 44 €9,235 €4,816 -€4,419 -47.8%
Suppliers 440/4 €9,235 €4,816 -€4,419 -47.8%
Advances received on contracts in progress 46 €6,175 - -€6,175
Taxes, remuneration and social security 45 €9,825 €12,689 +€2,864 +29.1%
Taxes 450/3 €7,825 €12,387 +€4,562 +58.3%
Remuneration and social security 454/9 €2,000 €302 -€1,698 -84.9%
Other amounts payable 47/48 - €25,998 +€25,998
Non-recurring operating income 76A €298 €989 +€691 +232.0%
Remuneration, social security and pensions 62 €391 €110 -€281 -71.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €493 €1,028 +€535 +108.6%
Other operating charges 640/8 €833 €4,907 +€4,074 +489.1%
Gross operating margin 9900 €25,217 €52,748 +€27,531 +109.2%
Operating profit (loss) 9901 €23,500 €46,704 +€23,203 +98.7%
Financial income 75/76B €2,550 €1 -€2,549 -100.0%
Recurring financial income 75 €2,550 €1 -€2,549 -100.0%
Financial charges 65/66B €1,963 €2,737 +€773 +39.4%
Recurring financial charges 65 €1,963 €2,737 +€773 +39.4%
Profit (loss) for the period before taxes 9903 €24,087 €43,968 +€19,881 +82.5%
Income taxes 67/77 €5,021 €12,446 +€7,426 +147.9%
Profit (loss) for the period 9904 €19,066 €31,521 +€12,456 +65.3%
Profit (loss) for the period to be appropriated 9905 €19,066 €31,521 +€12,456 +65.3%

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 30 September 2026 via checked.be.