LM Osteopathie: 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.
LM Osteopathie
Largest movements
- Cash +€13,946
up €13,946 (+291%), from €4,788 to €18,734
mainly Depreciation (+€27,112) and Net result for the year (+€24,794)
- Tangible fixed assets -€6,272
down €6,272 (-1.7%), from €375,832 to €369,561
of which Land and buildings: -€18,299
- Profit (loss) carried forward +€24,794
up €24,794 (+40.5%), from -€61,154 to -€36,360
- Debts after one year -€19,892
down €19,892 (-5.3%), from €377,970 to €358,079
- Other debts -€5,206
down €5,206 (-23.6%), from €22,096 to €16,891
- Accrued charges and deferred income +€4,956
up €4,956 (+35.0%), from €14,175 to €19,131
- Gross operating margin +€44,550
up €44,550 (+216%), from €20,583 to €65,133
- Depreciation +€4,877
up €4,877 (+21.9%), from €22,235 to €27,112
- Financial charges -€976
down €976 (-7.6%), from €12,796 to €11,820
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 | €383,448 | €390,179 | +€6,731 | +1.8% |
| Fixed assets | 21/28 | €376,382 | €370,111 | -€6,272 | -1.7% |
| Tangible fixed assets | 22/27 | €375,832 | €369,561 | -€6,272 | -1.7% |
| Land and buildings | 22 | €358,547 | €340,249 | -€18,299 | -5.1% |
| Plant, machinery and equipment | 23 | €8,011 | €6,961 | -€1,050 | -13.1% |
| Furniture and vehicles | 24 | €5,019 | €18,856 | +€13,836 | +276% |
| Other tangible fixed assets | 26 | €4,255 | €3,495 | -€760 | -17.9% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €7,066 | €20,068 | +€13,003 | +184% |
| Amounts receivable within one year | 40/41 | €2,278 | €1,051 | -€1,227 | -53.9% |
| Trade receivables | 40 | €2,278 | €1,051 | -€1,227 | -53.9% |
| Cash at bank and in hand | 54/58 | €4,788 | €18,734 | +€13,946 | +291% |
| Deferred charges and accrued income | 490/1 | - | €283 | +€283 | |
| Total equity and liabilities | 10/49 | €383,448 | €390,179 | +€6,731 | +1.8% |
| Equity | 10/15 | -€59,154 | -€34,360 | +€24,794 | +41.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,154 | -€36,360 | +€24,794 | +40.5% |
| Amounts payable | 17/49 | €442,602 | €424,539 | -€18,063 | -4.1% |
| Amounts payable after more than one year | 17 | €377,970 | €358,079 | -€19,892 | -5.3% |
| Financial debts | 170/4 | €377,970 | €358,079 | -€19,892 | -5.3% |
| Amounts payable within one year | 42/48 | €50,457 | €47,330 | -€3,127 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €25,055 | €28,249 | +€3,194 | +12.7% |
| Trade debts | 44 | €1,025 | €412 | -€613 | -59.8% |
| Suppliers | 440/4 | €1,025 | €412 | -€613 | -59.8% |
| Taxes, remuneration and social security | 45 | €2,280 | €1,778 | -€502 | -22.0% |
| Taxes | 450/3 | €2,280 | €1,778 | -€502 | -22.0% |
| Other amounts payable | 47/48 | €22,096 | €16,891 | -€5,206 | -23.6% |
| Accrued charges and deferred income | 492/3 | €14,175 | €19,131 | +€4,956 | +35.0% |
| Non-recurring operating income | 76A | - | €9,500 | +€9,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,235 | €27,112 | +€4,877 | +21.9% |
| Other operating charges | 640/8 | €1,461 | €1,395 | -€66 | -4.5% |
| Gross operating margin | 9900 | €20,583 | €65,133 | +€44,550 | +216% |
| Operating profit (loss) | 9901 | -€3,113 | €36,626 | +€39,739 | |
| Financial income | 75/76B | €52 | €121 | +€69 | +133% |
| Recurring financial income | 75 | €52 | €121 | +€69 | +133% |
| Financial charges | 65/66B | €12,796 | €11,820 | -€976 | -7.6% |
| Recurring financial charges | 65 | €12,796 | €11,820 | -€976 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,857 | €24,927 | +€40,784 | |
| Income taxes | 67/77 | €145 | €133 | -€11 | -7.8% |
| Profit (loss) for the period | 9904 | -€16,001 | €24,794 | +€40,795 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,001 | €24,794 | +€40,795 |
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 31 October 2026 via checked.be.