ND KINESITHERAPEUTE: 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.
ND KINESITHERAPEUTE
Largest movements
- Cash +€12,836
up €12,836 (+78.2%), from €16,419 to €29,255
mainly Net result for the year (+€14,110) and Depreciation (+€2,324)
- Tangible fixed assets -€3,893
down €3,893 (-66.6%), from €5,847 to €1,955
of which Plant, machinery and equipment: -€2,324
- Reserves +€14,110
up €14,110 (+30.2%), from €46,727 to €60,837
- Tax, wage and social debts -€2,905
down €2,905 (-16.8%), from €17,250 to €14,345
- Trade debts -€2,154
down €2,154 (-66.7%), from €3,230 to €1,076
- Current portion of long-term debt -€1,494
no longer reported in 2025 (was €1,494)
- Gross operating margin -€8,600
down €8,600 (-26.4%), from €32,632 to €24,033
- Depreciation -€2,046
down €2,046 (-46.8%), from €4,369 to €2,324
- Taxes -€1,719
down €1,719 (-25.0%), from €6,881 to €5,162
- Financial charges +€1,106
up €1,106 (+233%), from €475 to €1,581
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 | €70,200 | €77,758 | +€7,558 | +10.8% |
| Fixed assets | 21/28 | €5,847 | €1,955 | -€3,893 | -66.6% |
| Tangible fixed assets | 22/27 | €5,847 | €1,955 | -€3,893 | -66.6% |
| Plant, machinery and equipment | 23 | €4,278 | €1,955 | -€2,324 | -54.3% |
| Assets under construction and advance payments | 27 | €1,569 | - | -€1,569 | |
| Current assets | 29/58 | €64,353 | €75,803 | +€11,450 | +17.8% |
| Amounts receivable within one year | 40/41 | €21,853 | €21,114 | -€738 | -3.4% |
| Trade receivables | 40 | €2,226 | - | -€2,226 | |
| Other amounts receivable | 41 | €19,626 | €21,114 | +€1,488 | +7.6% |
| Cash at bank and in hand | 54/58 | €16,419 | €29,255 | +€12,836 | +78.2% |
| Deferred charges and accrued income | 490/1 | €26,081 | €25,434 | -€648 | -2.5% |
| Total equity and liabilities | 10/49 | €70,200 | €77,758 | +€7,558 | +10.8% |
| Equity | 10/15 | €48,227 | €62,337 | +€14,110 | +29.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €46,727 | €60,837 | +€14,110 | +30.2% |
| Distributable reserves | 133 | €46,727 | €60,837 | +€14,110 | +30.2% |
| Amounts payable | 17/49 | €21,973 | €15,421 | -€6,553 | -29.8% |
| Amounts payable within one year | 42/48 | €21,973 | €15,421 | -€6,553 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €1,494 | - | -€1,494 | |
| Trade debts | 44 | €3,230 | €1,076 | -€2,154 | -66.7% |
| Suppliers | 440/4 | €3,230 | €1,076 | -€2,154 | -66.7% |
| Taxes, remuneration and social security | 45 | €17,250 | €14,345 | -€2,905 | -16.8% |
| Taxes | 450/3 | €17,250 | €14,345 | -€2,905 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,369 | €2,324 | -€2,046 | -46.8% |
| Other operating charges | 640/8 | €602 | €855 | +€253 | +42.0% |
| Gross operating margin | 9900 | €32,632 | €24,033 | -€8,600 | -26.4% |
| Operating profit (loss) | 9901 | €27,661 | €20,854 | -€6,807 | -24.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €475 | €1,581 | +€1,106 | +233% |
| Recurring financial charges | 65 | €475 | €1,581 | +€1,106 | +233% |
| Profit (loss) for the period before taxes | 9903 | €27,186 | €19,273 | -€7,913 | -29.1% |
| Income taxes | 67/77 | €6,881 | €5,162 | -€1,719 | -25.0% |
| Profit (loss) for the period | 9904 | €20,305 | €14,110 | -€6,195 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,305 | €14,110 | -€6,195 | -30.5% |
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 28 October 2026 via checked.be.