LP KINESITHERAPIE: what changed
LP KINESITHERAPIE
Largest movements
- Cash -€46,504
down €46,504 (-65.8%), from €70,662 to €24,158
mainly Contributions, distributions and other (-€104,574) and Tax, wage and social debts (-€14,419)
- Receivables within one year -€35,052
down €35,052 (-87.1%), from €40,263 to €5,211
of which Other amounts receivable: -€37,189
- Tangible fixed assets -€5,078
down €5,078 (-45.6%), from €11,139 to €6,061
- Profit (loss) carried forward -€71,556
down €71,556 (-70.1%), from €102,091 to €30,535
- Tax, wage and social debts -€14,419
down €14,419 (-93.6%), from €15,405 to €987
- Trade debts +€1,534
up €1,534 (+147,527%), from €1 to €1,535
- Gross operating margin -€6,202
down €6,202 (-10.4%), from €59,538 to €53,335
- Financial income -€2,195
down €2,195 (-100.0%), from €2,195 to €0
- Taxes -€2,027
down €2,027 (-13.3%), from €15,264 to €13,237
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 | €123,511 | €37,148 | -€86,363 | -69.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €12,539 | €7,461 | -€5,078 | -40.5% |
| Tangible fixed assets | 22/27 | €11,139 | €6,061 | -€5,078 | -45.6% |
| Plant, machinery and equipment | 23 | €5,634 | €3,362 | -€2,272 | -40.3% |
| Furniture and vehicles | 24 | €919 | €170 | -€749 | -81.5% |
| Leasing and similar rights | 25 | €3,570 | €1,785 | -€1,785 | -50.0% |
| Other tangible fixed assets | 26 | €1,015 | €744 | -€271 | -26.7% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €110,972 | €29,687 | -€81,286 | -73.2% |
| Amounts receivable within one year | 40/41 | €40,263 | €5,211 | -€35,052 | -87.1% |
| Trade receivables | 40 | €2,851 | €4,987 | +€2,137 | +75.0% |
| Other amounts receivable | 41 | €37,412 | €224 | -€37,189 | -99.4% |
| Cash at bank and in hand | 54/58 | €70,662 | €24,158 | -€46,504 | -65.8% |
| Deferred charges and accrued income | 490/1 | €48 | €318 | +€271 | +569% |
| Total equity and liabilities | 10/49 | €123,511 | €37,148 | -€86,363 | -69.9% |
| Equity | 10/15 | €105,091 | €33,535 | -€71,556 | -68.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,091 | €30,535 | -€71,556 | -70.1% |
| Amounts payable | 17/49 | €18,420 | €3,613 | -€14,807 | -80.4% |
| Amounts payable after more than one year | 17 | €1,080 | €0 | -€1,080 | -100% |
| Financial debts | 170/4 | €1,080 | €0 | -€1,080 | -100% |
| Amounts payable within one year | 42/48 | €17,340 | €3,613 | -€13,727 | -79.2% |
| Current portion of amounts payable after more than one year | 42 | €1,933 | €1,080 | -€853 | -44.1% |
| Trade debts | 44 | €1 | €1,535 | +€1,534 | +147,527% |
| Suppliers | 440/4 | €1 | €1,535 | +€1,534 | +147,527% |
| Taxes, remuneration and social security | 45 | €15,405 | €987 | -€14,419 | -93.6% |
| Taxes | 450/3 | €15,405 | €987 | -€14,419 | -93.6% |
| Other amounts payable | 47/48 | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,620 | €5,078 | +€457 | +9.9% |
| Other operating charges | 640/8 | €1,524 | €1,230 | -€294 | -19.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €59,538 | €53,335 | -€6,202 | -10.4% |
| Operating profit (loss) | 9901 | €53,393 | €47,027 | -€6,366 | -11.9% |
| Financial income | 75/76B | €2,195 | €0 | -€2,195 | -100.0% |
| Recurring financial income | 75 | €2,195 | €0 | -€2,195 | -100.0% |
| Financial charges | 65/66B | €1,056 | €774 | -€282 | -26.7% |
| Recurring financial charges | 65 | €1,056 | €774 | -€282 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €54,533 | €46,254 | -€8,278 | -15.2% |
| Income taxes | 67/77 | €15,264 | €13,237 | -€2,027 | -13.3% |
| Profit (loss) for the period | 9904 | €39,269 | €33,018 | -€6,251 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,269 | €33,018 | -€6,251 | -15.9% |
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 8 November 2026 via checked.be.