Kintsugi Clinic: 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.
Kintsugi Clinic
Largest movements
- Cash +€214,075
up €214,075 (+316%), from €67,706 to €281,781
mainly Net result for the year (+€230,839) and Trade debts (+€121,224)
- Receivables within one year +€201,500
up €201,500 (+2,155%), from €9,352 to €210,852
of which Trade receivables: +€194,060
- Tangible fixed assets +€17,219
up €17,219 (+113%), from €15,286 to €32,505
of which Furniture and vehicles: +€12,923
- Profit (loss) carried forward +€230,839
up €230,839 (+337%), from €68,454 to €299,293
- Trade debts +€121,224
up €121,224 (+2,513%), from €4,824 to €126,048
- Tax, wage and social debts +€79,062
up €79,062 (+363%), from €21,773 to €100,835
of which Taxes: +€75,085
- Gross operating margin +€230,012
up €230,012 (+240%), from €95,914 to €325,926
- Taxes +€54,966
up €54,966 (+297%), from €18,490 to €73,456
- Staff costs +€12,251
new in 2025: €12,251
- Depreciation +€4,436
up €4,436 (+324%), from €1,369 to €5,806
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 | €98,175 | €529,176 | +€431,001 | +439% |
| Fixed assets | 21/28 | €15,286 | €32,505 | +€17,219 | +113% |
| Tangible fixed assets | 22/27 | €15,286 | €32,505 | +€17,219 | +113% |
| Plant, machinery and equipment | 23 | €9,038 | €11,333 | +€2,295 | +25.4% |
| Furniture and vehicles | 24 | €6,248 | €19,171 | +€12,923 | +207% |
| Other tangible fixed assets | 26 | - | €2,001 | +€2,001 | |
| Current assets | 29/58 | €82,889 | €496,671 | +€413,782 | +499% |
| Amounts receivable within one year | 40/41 | €9,352 | €210,852 | +€201,500 | +2,155% |
| Trade receivables | 40 | €5,000 | €199,060 | +€194,060 | +3,881% |
| Other amounts receivable | 41 | €4,352 | €11,791 | +€7,440 | +171% |
| Cash at bank and in hand | 54/58 | €67,706 | €281,781 | +€214,075 | +316% |
| Deferred charges and accrued income | 490/1 | €5,831 | €4,039 | -€1,793 | -30.7% |
| Total equity and liabilities | 10/49 | €98,175 | €529,176 | +€431,001 | +439% |
| Equity | 10/15 | €71,454 | €302,293 | +€230,839 | +323% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,454 | €299,293 | +€230,839 | +337% |
| Amounts payable | 17/49 | €26,721 | €226,883 | +€200,162 | +749% |
| Amounts payable within one year | 42/48 | €26,597 | €226,883 | +€200,287 | +753% |
| Trade debts | 44 | €4,824 | €126,048 | +€121,224 | +2,513% |
| Suppliers | 440/4 | €4,824 | €126,048 | +€121,224 | +2,513% |
| Taxes, remuneration and social security | 45 | €21,773 | €100,835 | +€79,062 | +363% |
| Taxes | 450/3 | €21,773 | €96,859 | +€75,085 | +345% |
| Remuneration and social security | 454/9 | - | €3,977 | +€3,977 | |
| Accrued charges and deferred income | 492/3 | €124 | €0 | -€124 | -100% |
| Remuneration, social security and pensions | 62 | - | €12,251 | +€12,251 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,369 | €5,806 | +€4,436 | +324% |
| Other operating charges | 640/8 | €3,546 | €863 | -€2,683 | -75.7% |
| Gross operating margin | 9900 | €95,914 | €325,926 | +€230,012 | +240% |
| Operating profit (loss) | 9901 | €90,999 | €307,008 | +€216,008 | +237% |
| Financial income | 75/76B | €110 | €536 | +€426 | +388% |
| Recurring financial income | 75 | €110 | €536 | +€426 | +388% |
| Financial charges | 65/66B | €4,166 | €3,249 | -€917 | -22.0% |
| Recurring financial charges | 65 | €4,166 | €3,249 | -€917 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €86,944 | €304,295 | +€217,351 | +250% |
| Income taxes | 67/77 | €18,490 | €73,456 | +€54,966 | +297% |
| Profit (loss) for the period | 9904 | €68,454 | €230,839 | +€162,385 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €68,454 | €230,839 | +€162,385 | +237% |
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 18 October 2026 via checked.be.