ML Kinésithérapie: 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.
ML Kinésithérapie
Largest movements
- Cash +€47,094
up €47,094 (+90.9%), from €51,782 to €98,876
mainly Net result for the year (+€33,425) and Receivables within one year (+€23,096)
- Receivables within one year -€23,096
down €23,096 (-86.9%), from €26,591 to €3,495
of which Trade receivables: -€25,859
- Deferred charges and accrued income +€10,880
up €10,880 (+5,893%), from €185 to €11,065
- Tangible fixed assets -€4,230
down €4,230 (-47.1%), from €8,981 to €4,751
- Profit (loss) carried forward +€33,425
up €33,425 (+47.8%), from €69,898 to €103,323
- Debts after one year -€3,563
down €3,563 (-53.6%), from €6,647 to €3,084
- Trade debts +€2,033
up €2,033 (+100%), from €2,033 to €4,066
- Tax, wage and social debts -€1,543
down €1,543 (-100%), from €1,543 to €0
- Gross operating margin -€13,354
down €13,354 (-21.9%), from €61,032 to €47,679
- Taxes -€2,409
down €2,409 (-20.0%), from €12,043 to €9,635
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 | €87,539 | €118,187 | +€30,648 | +35.0% |
| Fixed assets | 21/28 | €8,981 | €4,751 | -€4,230 | -47.1% |
| Tangible fixed assets | 22/27 | €8,981 | €4,751 | -€4,230 | -47.1% |
| Furniture and vehicles | 24 | €8,981 | €4,751 | -€4,230 | -47.1% |
| Current assets | 29/58 | €78,558 | €113,436 | +€34,878 | +44.4% |
| Amounts receivable within one year | 40/41 | €26,591 | €3,495 | -€23,096 | -86.9% |
| Trade receivables | 40 | €26,423 | €565 | -€25,859 | -97.9% |
| Other amounts receivable | 41 | €168 | €2,931 | +€2,763 | +1,645% |
| Cash at bank and in hand | 54/58 | €51,782 | €98,876 | +€47,094 | +90.9% |
| Deferred charges and accrued income | 490/1 | €185 | €11,065 | +€10,880 | +5,893% |
| Total equity and liabilities | 10/49 | €87,539 | €118,187 | +€30,648 | +35.0% |
| Equity | 10/15 | €73,898 | €107,323 | +€33,425 | +45.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,898 | €103,323 | +€33,425 | +47.8% |
| Amounts payable | 17/49 | €13,641 | €10,864 | -€2,777 | -20.4% |
| Amounts payable after more than one year | 17 | €6,647 | €3,084 | -€3,563 | -53.6% |
| Financial debts | 170/4 | €6,647 | €3,084 | -€3,563 | -53.6% |
| Amounts payable within one year | 42/48 | €6,994 | €7,780 | +€786 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €3,418 | €3,563 | +€145 | +4.2% |
| Trade debts | 44 | €2,033 | €4,066 | +€2,033 | +100% |
| Suppliers | 440/4 | €2,033 | €4,066 | +€2,033 | +100% |
| Taxes, remuneration and social security | 45 | €1,543 | €0 | -€1,543 | -100% |
| Taxes | 450/3 | €1,543 | €0 | -€1,543 | -100% |
| Other amounts payable | 47/48 | - | €151 | +€151 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,230 | €4,230 | = | 0.0% |
| Other operating charges | 640/8 | €186 | €182 | -€4 | -2.2% |
| Gross operating margin | 9900 | €61,032 | €47,679 | -€13,354 | -21.9% |
| Operating profit (loss) | 9901 | €56,617 | €43,267 | -€13,350 | -23.6% |
| Financial income | 75/76B | €12 | €218 | +€206 | +1,652% |
| Recurring financial income | 75 | €12 | €218 | +€206 | +1,652% |
| Financial charges | 65/66B | €563 | €426 | -€138 | -24.4% |
| Recurring financial charges | 65 | €563 | €426 | -€138 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €56,067 | €43,060 | -€13,007 | -23.2% |
| Income taxes | 67/77 | €12,043 | €9,635 | -€2,409 | -20.0% |
| Profit (loss) for the period | 9904 | €44,023 | €33,425 | -€10,598 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,023 | €33,425 | -€10,598 | -24.1% |
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 26 October 2026 via checked.be.