LSFD 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.
LSFD KINESITHERAPIE
Largest movements
- Tangible fixed assets +€81,436
up €81,436 (+4,507%), from €1,807 to €83,243
of which Furniture and vehicles: +€81,772
- Receivables within one year +€3,093
new in 2025: €3,093
- Deferred charges and accrued income +€1,649
new in 2025: €1,649
- Debts after one year +€61,793
new in 2025: €61,793
- Short-term financial debts +€14,997
new in 2025: €14,997
- Profit (loss) carried forward +€8,831
up €8,831 (+30.8%), from €28,661 to €37,492
- Trade debts +€1,335
up €1,335 (+2,086%), from €64 to €1,399
- Gross operating margin -€20,150
down €20,150 (-51.0%), from €39,526 to €19,376
- Taxes -€4,292
down €4,292 (-49.3%), from €8,699 to €4,407
- Depreciation +€3,223
up €3,223 (+161%), from €1,999 to €5,222
- Financial charges +€749
up €749 (+449%), from €167 to €916
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 | €43,424 | €130,336 | +€86,912 | +200% |
| Fixed assets | 21/28 | €1,807 | €83,243 | +€81,436 | +4,507% |
| Tangible fixed assets | 22/27 | €1,807 | €83,243 | +€81,436 | +4,507% |
| Plant, machinery and equipment | 23 | €1,036 | €700 | -€336 | -32.4% |
| Furniture and vehicles | 24 | €771 | €82,543 | +€81,772 | +10,606% |
| Current assets | 29/58 | €41,617 | €47,093 | +€5,476 | +13.2% |
| Amounts receivable within one year | 40/41 | - | €3,093 | +€3,093 | |
| Other amounts receivable | 41 | - | €3,093 | +€3,093 | |
| Cash at bank and in hand | 54/58 | €41,617 | €42,351 | +€734 | +1.8% |
| Deferred charges and accrued income | 490/1 | - | €1,649 | +€1,649 | |
| Total equity and liabilities | 10/49 | €43,424 | €130,336 | +€86,912 | +200% |
| Equity | 10/15 | €30,661 | €39,492 | +€8,831 | +28.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,661 | €37,492 | +€8,831 | +30.8% |
| Amounts payable | 17/49 | €12,763 | €90,844 | +€78,081 | +612% |
| Amounts payable after more than one year | 17 | - | €61,793 | +€61,793 | |
| Financial debts | 170/4 | - | €61,793 | +€61,793 | |
| Amounts payable within one year | 42/48 | €12,763 | €29,051 | +€16,288 | +128% |
| Financial debts | 43 | - | €14,997 | +€14,997 | |
| Credit institutions | 430/8 | - | €14,997 | +€14,997 | |
| Trade debts | 44 | €64 | €1,399 | +€1,335 | +2,086% |
| Suppliers | 440/4 | €64 | €1,399 | +€1,335 | +2,086% |
| Taxes, remuneration and social security | 45 | €12,299 | €12,299 | = | 0.0% |
| Taxes | 450/3 | €12,299 | €12,299 | = | 0.0% |
| Other amounts payable | 47/48 | €400 | €356 | -€44 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,999 | €5,222 | +€3,223 | +161% |
| Gross operating margin | 9900 | €39,526 | €19,376 | -€20,150 | -51.0% |
| Operating profit (loss) | 9901 | €37,527 | €14,154 | -€23,373 | -62.3% |
| Financial charges | 65/66B | €167 | €916 | +€749 | +449% |
| Recurring financial charges | 65 | €167 | €916 | +€749 | +449% |
| Profit (loss) for the period before taxes | 9903 | €37,360 | €13,238 | -€24,122 | -64.6% |
| Income taxes | 67/77 | €8,699 | €4,407 | -€4,292 | -49.3% |
| Profit (loss) for the period | 9904 | €28,661 | €8,831 | -€19,830 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,661 | €8,831 | -€19,830 | -69.2% |
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 20 October 2026 via checked.be.