Lien Dirven Kinesitherapeute: what changed
Lien Dirven Kinesitherapeute
Largest movements
- Current investments -€12,000
down €12,000 (-48.0%), from €25,000 to €13,000
- Deferred charges and accrued income +€6,202
up €6,202 (+909%), from €682 to €6,884
- Cash -€5,648
down €5,648 (-11.8%), from €47,877 to €42,229
mainly Other debts (-€8,749) and Deferred charges and accrued income (-€6,202)
- Tangible fixed assets -€1,789
down €1,789 (-87.5%), from €2,046 to €256
of which Furniture and vehicles: -€1,719
- Other debts -€8,749
down €8,749 (-19.3%), from €45,305 to €36,556
- Profit (loss) carried forward -€6,122
down €6,122, from €0 to -€6,122
- Tax, wage and social debts +€1,903
up €1,903 (+78.6%), from €2,421 to €4,324
of which Remuneration and social security: +€1,733
- Gross operating margin -€30,629
down €30,629, from €28,125 to -€2,504
- Taxes -€5,284
down €5,284 (-96.9%), from €5,453 to €169
- Depreciation -€583
down €583 (-24.6%), from €2,372 to €1,789
- Other operating charges +€505
up €505 (+279%), from €181 to €687
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,605 | €62,369 | -€13,236 | -17.5% |
| Fixed assets | 21/28 | €2,046 | €256 | -€1,789 | -87.5% |
| Tangible fixed assets | 22/27 | €2,046 | €256 | -€1,789 | -87.5% |
| Plant, machinery and equipment | 23 | €326 | €256 | -€70 | -21.4% |
| Furniture and vehicles | 24 | €1,719 | €0 | -€1,719 | -100% |
| Current assets | 29/58 | €73,559 | €62,112 | -€11,447 | -15.6% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €25,000 | €13,000 | -€12,000 | -48.0% |
| Cash at bank and in hand | 54/58 | €47,877 | €42,229 | -€5,648 | -11.8% |
| Deferred charges and accrued income | 490/1 | €682 | €6,884 | +€6,202 | +909% |
| Total equity and liabilities | 10/49 | €75,605 | €62,369 | -€13,236 | -17.5% |
| Equity | 10/15 | €27,322 | €21,200 | -€6,122 | -22.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,322 | €24,322 | = | 0.0% |
| Distributable reserves | 133 | €24,322 | €24,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,122 | -€6,122 | |
| Amounts payable | 17/49 | €48,283 | €41,169 | -€7,114 | -14.7% |
| Amounts payable within one year | 42/48 | €48,283 | €41,169 | -€7,114 | -14.7% |
| Trade debts | 44 | €557 | €290 | -€267 | -48.0% |
| Suppliers | 440/4 | €557 | €290 | -€267 | -48.0% |
| Taxes, remuneration and social security | 45 | €2,421 | €4,324 | +€1,903 | +78.6% |
| Taxes | 450/3 | €2,421 | €2,591 | +€169 | +7.0% |
| Remuneration and social security | 454/9 | - | €1,733 | +€1,733 | |
| Other amounts payable | 47/48 | €45,305 | €36,556 | -€8,749 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,372 | €1,789 | -€583 | -24.6% |
| Other operating charges | 640/8 | €181 | €687 | +€505 | +279% |
| Gross operating margin | 9900 | €28,125 | -€2,504 | -€30,629 | |
| Operating profit (loss) | 9901 | €25,572 | -€4,980 | -€30,552 | |
| Financial income | 75/76B | €480 | €625 | +€145 | +30.2% |
| Recurring financial income | 75 | €480 | €625 | +€145 | +30.2% |
| Financial charges | 65/66B | €1,358 | €1,598 | +€240 | +17.6% |
| Recurring financial charges | 65 | €1,358 | €1,598 | +€240 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €24,694 | -€5,953 | -€30,647 | |
| Income taxes | 67/77 | €5,453 | €169 | -€5,284 | -96.9% |
| Profit (loss) for the period | 9904 | €19,241 | -€6,122 | -€25,363 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,241 | -€6,122 | -€25,363 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.