Lamarque Hadrien Kinésithérapeute: 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.
Lamarque Hadrien Kinésithérapeute
Largest movements
- Cash +€22,223
up €22,223 (+76.2%), from €29,148 to €51,371
mainly Net result for the year (+€33,546) and Tax, wage and social debts (+€3,508)
- Receivables within one year +€8,310
up €8,310 (+109%), from €7,610 to €15,920
- Deferred charges and accrued income +€7,498
up €7,498 (+101%), from €7,418 to €14,916
- Reserves +€33,546
up €33,546 (+99.5%), from €33,702 to €67,248
- Tax, wage and social debts +€3,508
up €3,508 (+33.6%), from €10,457 to €13,966
- Gross operating margin +€23,449
up €23,449 (+118%), from €19,909 to €43,358
- Taxes +€5,145
up €5,145 (+118%), from €4,367 to €9,513
- Other operating charges -€1,257
down €1,257 (-75.8%), from €1,660 to €402
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 | €45,642 | €82,715 | +€37,073 | +81.2% |
| Fixed assets | 21/28 | €974 | €508 | -€467 | -47.9% |
| Tangible fixed assets | 22/27 | €974 | €508 | -€467 | -47.9% |
| Furniture and vehicles | 24 | €974 | €508 | -€467 | -47.9% |
| Current assets | 29/58 | €44,668 | €82,207 | +€37,540 | +84.0% |
| Amounts receivable after more than one year | 29 | €492 | - | -€492 | |
| Other amounts receivable | 291 | €492 | - | -€492 | |
| Amounts receivable within one year | 40/41 | €7,610 | €15,920 | +€8,310 | +109% |
| Other amounts receivable | 41 | €7,610 | €15,920 | +€8,310 | +109% |
| Cash at bank and in hand | 54/58 | €29,148 | €51,371 | +€22,223 | +76.2% |
| Deferred charges and accrued income | 490/1 | €7,418 | €14,916 | +€7,498 | +101% |
| Total equity and liabilities | 10/49 | €45,642 | €82,715 | +€37,073 | +81.2% |
| Equity | 10/15 | €35,185 | €68,731 | +€33,546 | +95.3% |
| Contributions | 10/11 | €1,483 | €1,483 | = | 0.0% |
| Reserves | 13 | €33,702 | €67,248 | +€33,546 | +99.5% |
| Distributable reserves | 133 | €33,702 | €67,248 | +€33,546 | +99.5% |
| Amounts payable | 17/49 | €10,457 | €13,984 | +€3,527 | +33.7% |
| Amounts payable within one year | 42/48 | €10,457 | €13,984 | +€3,527 | +33.7% |
| Trade debts | 44 | - | €18 | +€18 | |
| Suppliers | 440/4 | - | €18 | +€18 | |
| Taxes, remuneration and social security | 45 | €10,457 | €13,966 | +€3,508 | +33.6% |
| Taxes | 450/3 | €10,457 | €13,966 | +€3,508 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426 | €467 | +€41 | +9.6% |
| Other operating charges | 640/8 | €1,660 | €402 | -€1,257 | -75.8% |
| Gross operating margin | 9900 | €19,909 | €43,358 | +€23,449 | +118% |
| Operating profit (loss) | 9901 | €17,824 | €42,489 | +€24,666 | +138% |
| Financial income | 75/76B | €391 | €638 | +€246 | +63.0% |
| Recurring financial income | 75 | €391 | €638 | +€246 | +63.0% |
| Financial charges | 65/66B | €60 | €68 | +€8 | +13.3% |
| Recurring financial charges | 65 | €60 | €68 | +€8 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €18,155 | €43,059 | +€24,904 | +137% |
| Income taxes | 67/77 | €4,367 | €9,513 | +€5,145 | +118% |
| Profit (loss) for the period | 9904 | €13,787 | €33,546 | +€19,759 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €13,787 | €33,546 | +€19,759 | +143% |
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 24 October 2026 via checked.be.