M.A. Kinésithérapie: what changed
M.A. Kinésithérapie
Largest movements
- Cash +€29,688
up €29,688 (+36.5%), from €81,361 to €111,049
mainly Net result for the year (+€43,644) and Deferred charges and accrued income (+€7,856)
- Deferred charges and accrued income -€7,856
down €7,856 (-26.6%), from €29,548 to €21,692
- Reserves +€43,644
up €43,644 (+51.4%), from €84,931 to €128,575
- Tax, wage and social debts -€21,635
down €21,635 (-88.0%), from €24,597 to €2,962
- Gross operating margin -€10,531
down €10,531 (-14.8%), from €71,238 to €60,707
- Other operating charges -€2,019
down €2,019 (-78.3%), from €2,579 to €560
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 | €111,496 | €132,937 | +€21,440 | +19.2% |
| Fixed assets | 21/28 | €588 | €196 | -€392 | -66.7% |
| Tangible fixed assets | 22/27 | €588 | €196 | -€392 | -66.7% |
| Furniture and vehicles | 24 | €588 | €196 | -€392 | -66.7% |
| Current assets | 29/58 | €110,909 | €132,741 | +€21,832 | +19.7% |
| Cash at bank and in hand | 54/58 | €81,361 | €111,049 | +€29,688 | +36.5% |
| Deferred charges and accrued income | 490/1 | €29,548 | €21,692 | -€7,856 | -26.6% |
| Total equity and liabilities | 10/49 | €111,496 | €132,937 | +€21,440 | +19.2% |
| Equity | 10/15 | €86,331 | €129,975 | +€43,644 | +50.6% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €84,931 | €128,575 | +€43,644 | +51.4% |
| Distributable reserves | 133 | €84,931 | €128,575 | +€43,644 | +51.4% |
| Amounts payable | 17/49 | €25,166 | €2,962 | -€22,204 | -88.2% |
| Amounts payable within one year | 42/48 | €25,166 | €2,962 | -€22,204 | -88.2% |
| Trade debts | 44 | €568 | - | -€568 | |
| Suppliers | 440/4 | €568 | - | -€568 | |
| Taxes, remuneration and social security | 45 | €24,597 | €2,962 | -€21,635 | -88.0% |
| Taxes | 450/3 | €24,597 | €2,962 | -€21,635 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €392 | = | 0.0% |
| Other operating charges | 640/8 | €2,579 | €560 | -€2,019 | -78.3% |
| Gross operating margin | 9900 | €71,238 | €60,707 | -€10,531 | -14.8% |
| Operating profit (loss) | 9901 | €68,267 | €59,755 | -€8,512 | -12.5% |
| Financial charges | 65/66B | €77 | €149 | +€73 | +95.3% |
| Recurring financial charges | 65 | €77 | €149 | +€73 | +95.3% |
| Profit (loss) for the period before taxes | 9903 | €68,190 | €59,606 | -€8,584 | -12.6% |
| Income taxes | 67/77 | €15,872 | €15,962 | +€90 | +0.6% |
| Profit (loss) for the period | 9904 | €52,319 | €43,644 | -€8,675 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,319 | €43,644 | -€8,675 | -16.6% |
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 6 November 2026 via checked.be.