LC KINESITHERAPIE: 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.
LC KINESITHERAPIE
Largest movements
- Cash +€30,995
up €30,995 (+49.5%), from €62,590 to €93,585
mainly Other debts (+€84,724) and Net result for the year (+€37,055)
- Deferred charges and accrued income +€5,111
up €5,111 (+228%), from €2,240 to €7,351
- Receivables within one year -€2,468
down €2,468 (-28.4%), from €8,694 to €6,226
of which Other amounts receivable: -€1,773
- Other debts +€84,724
up €84,724 (+14,189%), from €597 to €85,321
- Profit (loss) carried forward -€62,945
down €62,945 (-99.8%), from €63,090 to €145
- Tax, wage and social debts +€13,235
up €13,235 (+160%), from €8,252 to €21,488
of which Taxes: +€13,235
- Trade debts -€1,716
down €1,716 (-77.4%), from €2,219 to €502
- Gross operating margin +€4,055
up €4,055 (+8.4%), from €48,040 to €52,096
- Taxes +€1,393
up €1,393 (+12.0%), from €11,607 to €13,000
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 | €77,633 | €110,931 | +€33,298 | +42.9% |
| Fixed assets | 21/28 | €4,110 | €3,771 | -€339 | -8.3% |
| Tangible fixed assets | 22/27 | €4,110 | €3,771 | -€339 | -8.3% |
| Furniture and vehicles | 24 | €733 | €881 | +€149 | +20.3% |
| Other tangible fixed assets | 26 | €3,377 | €2,889 | -€488 | -14.4% |
| Current assets | 29/58 | €73,523 | €107,161 | +€33,637 | +45.8% |
| Amounts receivable within one year | 40/41 | €8,694 | €6,226 | -€2,468 | -28.4% |
| Trade receivables | 40 | €6,920 | €6,226 | -€695 | -10.0% |
| Other amounts receivable | 41 | €1,773 | €0 | -€1,773 | -100% |
| Cash at bank and in hand | 54/58 | €62,590 | €93,585 | +€30,995 | +49.5% |
| Deferred charges and accrued income | 490/1 | €2,240 | €7,351 | +€5,111 | +228% |
| Total equity and liabilities | 10/49 | €77,633 | €110,931 | +€33,298 | +42.9% |
| Equity | 10/15 | €66,090 | €3,145 | -€62,945 | -95.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,090 | €145 | -€62,945 | -99.8% |
| Amounts payable | 17/49 | €11,543 | €107,786 | +€96,243 | +834% |
| Amounts payable within one year | 42/48 | €11,068 | €107,311 | +€96,243 | +870% |
| Trade debts | 44 | €2,219 | €502 | -€1,716 | -77.4% |
| Suppliers | 440/4 | €2,219 | €502 | -€1,716 | -77.4% |
| Taxes, remuneration and social security | 45 | €8,252 | €21,488 | +€13,235 | +160% |
| Taxes | 450/3 | €6,502 | €19,738 | +€13,235 | +204% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €597 | €85,321 | +€84,724 | +14,189% |
| Accrued charges and deferred income | 492/3 | €475 | €475 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €718 | €833 | +€115 | +16.0% |
| Other operating charges | 640/8 | €787 | €937 | +€150 | +19.0% |
| Gross operating margin | 9900 | €48,040 | €52,096 | +€4,055 | +8.4% |
| Operating profit (loss) | 9901 | €46,534 | €50,325 | +€3,791 | +8.1% |
| Financial income | 75/76B | €8 | €9 | +€1 | +16.0% |
| Recurring financial income | 75 | €8 | €9 | +€1 | +16.0% |
| Financial charges | 65/66B | €307 | €279 | -€28 | -9.0% |
| Recurring financial charges | 65 | €307 | €279 | -€28 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €46,235 | €50,055 | +€3,820 | +8.3% |
| Income taxes | 67/77 | €11,607 | €13,000 | +€1,393 | +12.0% |
| Profit (loss) for the period | 9904 | €34,628 | €37,055 | +€2,427 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,628 | €37,055 | +€2,427 | +7.0% |
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 29 October 2026 via checked.be.