OSTEOPATHIE CLASSIQUE GIUNTA: 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.
OSTEOPATHIE CLASSIQUE GIUNTA
Largest movements
- Deferred charges and accrued income +€6,022
up €6,022 (+1,785%), from €337 to €6,360
- Receivables within one year +€5,580
up €5,580 (+57.5%), from €9,713 to €15,294
of which Other amounts receivable: +€5,580
- Profit (loss) carried forward +€21,904
up €21,904 (+96.6%), from -€22,685 to -€781
- Other debts -€9,732
down €9,732 (-100%), from €9,732 to €0
- Trade debts -€1,162
down €1,162 (-49.8%), from €2,332 to €1,170
- Tax, wage and social debts +€953
up €953, from €0 to €953
- Depreciation -€6,139
down €6,139 (-66.8%), from €9,192 to €3,053
- Gross operating margin +€3,712
up €3,712 (+15.5%), from €23,873 to €27,585
- Taxes +€968
up €968, from -€13 to €955
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 | €33,036 | €45,356 | +€12,320 | +37.3% |
| Fixed assets | 21/28 | €8,352 | €8,795 | +€442 | +5.3% |
| Tangible fixed assets | 22/27 | €5,016 | €5,458 | +€442 | +8.8% |
| Furniture and vehicles | 24 | €2,376 | €3,817 | +€1,440 | +60.6% |
| Other tangible fixed assets | 26 | €2,640 | €1,642 | -€998 | -37.8% |
| Financial fixed assets | 28 | €3,336 | €3,336 | = | 0.0% |
| Current assets | 29/58 | €24,684 | €36,562 | +€11,878 | +48.1% |
| Amounts receivable within one year | 40/41 | €9,713 | €15,294 | +€5,580 | +57.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,713 | €15,294 | +€5,580 | +57.5% |
| Cash at bank and in hand | 54/58 | €14,633 | €14,908 | +€275 | +1.9% |
| Deferred charges and accrued income | 490/1 | €337 | €6,360 | +€6,022 | +1,785% |
| Total equity and liabilities | 10/49 | €33,036 | €45,356 | +€12,320 | +37.3% |
| Equity | 10/15 | €20,482 | €42,386 | +€21,904 | +107% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €36,961 | €36,961 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,101 | €35,101 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,685 | -€781 | +€21,904 | +96.6% |
| Amounts payable | 17/49 | €12,555 | €2,970 | -€9,585 | -76.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €12,555 | €2,970 | -€9,585 | -76.3% |
| Current portion of amounts payable after more than one year | 42 | €491 | €847 | +€357 | +72.7% |
| Trade debts | 44 | €2,332 | €1,170 | -€1,162 | -49.8% |
| Suppliers | 440/4 | €2,332 | €1,170 | -€1,162 | -49.8% |
| Taxes, remuneration and social security | 45 | €0 | €953 | +€953 | |
| Taxes | 450/3 | €0 | €953 | +€953 | |
| Other amounts payable | 47/48 | €9,732 | €0 | -€9,732 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,192 | €3,053 | -€6,139 | -66.8% |
| Other operating charges | 640/8 | €1,463 | €1,225 | -€239 | -16.3% |
| Gross operating margin | 9900 | €23,873 | €27,585 | +€3,712 | +15.5% |
| Operating profit (loss) | 9901 | €13,218 | €23,307 | +€10,089 | +76.3% |
| Financial income | 75/76B | €30 | €32 | +€2 | +7.0% |
| Recurring financial income | 75 | €30 | €32 | +€2 | +7.0% |
| Financial charges | 65/66B | €561 | €480 | -€81 | -14.5% |
| Recurring financial charges | 65 | €561 | €480 | -€81 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €12,687 | €22,859 | +€10,172 | +80.2% |
| Income taxes | 67/77 | -€13 | €955 | +€968 | |
| Profit (loss) for the period | 9904 | €12,700 | €21,904 | +€9,204 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,700 | €21,904 | +€9,204 | +72.5% |
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 15 October 2026 via checked.be.