Osteopathie Birgit Konings: what changed
Osteopathie Birgit Konings
Largest movements
- Cash -€33,121
down €33,121 (-97.6%), from €33,921 to €800
mainly Tax, wage and social debts (-€19,942) and Debts after one year (-€11,362)
- Receivables within one year +€8,816
up €8,816 (+167%), from €5,280 to €14,096
of which Other amounts receivable: +€14,096
- Tangible fixed assets -€7,052
down €7,052 (-32.4%), from €21,734 to €14,683
- Tax, wage and social debts -€19,942
down €19,942 (-98.0%), from €20,351 to €408
- Debts after one year -€11,362
down €11,362 (-37.5%), from €30,262 to €18,899
- Other debts +€5,748
up €5,748 (+83.7%), from €6,864 to €12,612
- Profit (loss) carried forward -€3,878
down €3,878 (-11.3%), from €34,313 to €30,435
- Trade debts -€2,441
down €2,441 (-65.2%), from €3,745 to €1,303
- Gross operating margin -€55,464
down €55,464 (-95.0%), from €58,384 to €2,920
- Taxes -€12,976
down €12,976 (-97.7%), from €13,281 to €304
- Financial income +€3,560
new in 2025: €3,560
- Financial charges -€1,246
down €1,246 (-39.4%), from €3,162 to €1,917
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 | €125,193 | €93,837 | -€31,356 | -25.0% |
| Fixed assets | 21/28 | €85,992 | €78,941 | -€7,052 | -8.2% |
| Tangible fixed assets | 22/27 | €21,734 | €14,683 | -€7,052 | -32.4% |
| Furniture and vehicles | 24 | €21,734 | €14,683 | -€7,052 | -32.4% |
| Financial fixed assets | 28 | €64,258 | €64,258 | = | 0.0% |
| Current assets | 29/58 | €39,201 | €14,896 | -€24,305 | -62.0% |
| Amounts receivable within one year | 40/41 | €5,280 | €14,096 | +€8,816 | +167% |
| Trade receivables | 40 | €5,280 | €0 | -€5,280 | -100% |
| Other amounts receivable | 41 | €0 | €14,096 | +€14,096 | |
| Cash at bank and in hand | 54/58 | €33,921 | €800 | -€33,121 | -97.6% |
| Total equity and liabilities | 10/49 | €125,193 | €93,837 | -€31,356 | -25.0% |
| Equity | 10/15 | €52,193 | €48,315 | -€3,878 | -7.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,880 | €12,880 | = | 0.0% |
| Distributable reserves | 133 | €12,880 | €12,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,313 | €30,435 | -€3,878 | -11.3% |
| Amounts payable | 17/49 | €73,000 | €45,522 | -€27,478 | -37.6% |
| Amounts payable after more than one year | 17 | €30,262 | €18,899 | -€11,362 | -37.5% |
| Financial debts | 170/4 | €30,262 | €18,899 | -€11,362 | -37.5% |
| Amounts payable within one year | 42/48 | €41,801 | €25,686 | -€16,115 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €10,842 | €11,362 | +€521 | +4.8% |
| Trade debts | 44 | €3,745 | €1,303 | -€2,441 | -65.2% |
| Suppliers | 440/4 | €3,745 | €1,303 | -€2,441 | -65.2% |
| Taxes, remuneration and social security | 45 | €20,351 | €408 | -€19,942 | -98.0% |
| Taxes | 450/3 | €20,351 | €408 | -€19,942 | -98.0% |
| Other amounts payable | 47/48 | €6,864 | €12,612 | +€5,748 | +83.7% |
| Accrued charges and deferred income | 492/3 | €937 | €937 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,052 | €7,052 | -€0 | 0.0% |
| Other operating charges | 640/8 | €577 | €1,086 | +€509 | +88.3% |
| Gross operating margin | 9900 | €58,384 | €2,920 | -€55,464 | -95.0% |
| Operating profit (loss) | 9901 | €50,756 | -€5,217 | -€55,973 | |
| Financial income | 75/76B | - | €3,560 | +€3,560 | |
| Recurring financial income | 75 | - | €3,560 | +€3,560 | |
| Financial charges | 65/66B | €3,162 | €1,917 | -€1,246 | -39.4% |
| Recurring financial charges | 65 | €3,162 | €1,917 | -€1,246 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €47,594 | -€3,574 | -€51,168 | |
| Income taxes | 67/77 | €13,281 | €304 | -€12,976 | -97.7% |
| Profit (loss) for the period | 9904 | €34,313 | -€3,878 | -€38,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,313 | -€3,878 | -€38,191 |
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.