Osteopathie Claus: 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 Claus
Largest movements
- Cash +€23,202
up €23,202 (+175%), from €13,228 to €36,430
mainly Net result for the year (+€18,047) and Receivables within one year (+€6,496)
- Receivables within one year -€6,496
down €6,496 (-53.6%), from €12,118 to €5,622
of which Other amounts receivable: -€6,219
- Tangible fixed assets +€1,520
new in 2025: €1,520
- Reserves +€18,047
up €18,047 (+116%), from €15,532 to €33,579
- Other debts -€485
down €485 (-63.0%), from €770 to €285
- Gross operating margin +€3,078
up €3,078 (+14.9%), from €20,628 to €23,706
- Taxes +€466
up €466 (+10.9%), from €4,282 to €4,748
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 | €25,346 | €43,571 | +€18,225 | +71.9% |
| Fixed assets | 21/28 | - | €1,520 | +€1,520 | |
| Tangible fixed assets | 22/27 | - | €1,520 | +€1,520 | |
| Plant, machinery and equipment | 23 | - | €1,520 | +€1,520 | |
| Current assets | 29/58 | €25,346 | €42,052 | +€16,706 | +65.9% |
| Amounts receivable within one year | 40/41 | €12,118 | €5,622 | -€6,496 | -53.6% |
| Trade receivables | 40 | €278 | €0 | -€278 | -100% |
| Other amounts receivable | 41 | €11,840 | €5,622 | -€6,219 | -52.5% |
| Cash at bank and in hand | 54/58 | €13,228 | €36,430 | +€23,202 | +175% |
| Total equity and liabilities | 10/49 | €25,346 | €43,571 | +€18,225 | +71.9% |
| Equity | 10/15 | €17,532 | €35,579 | +€18,047 | +103% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,532 | €33,579 | +€18,047 | +116% |
| Distributable reserves | 133 | €15,532 | €33,579 | +€18,047 | +116% |
| Amounts payable | 17/49 | €7,814 | €7,992 | +€178 | +2.3% |
| Amounts payable within one year | 42/48 | €7,251 | €7,414 | +€163 | +2.2% |
| Trade debts | 44 | - | €381 | +€381 | |
| Suppliers | 440/4 | - | €381 | +€381 | |
| Taxes, remuneration and social security | 45 | €6,482 | €6,748 | +€266 | +4.1% |
| Taxes | 450/3 | €4,282 | €4,748 | +€466 | +10.9% |
| Remuneration and social security | 454/9 | €2,200 | €2,000 | -€200 | -9.1% |
| Other amounts payable | 47/48 | €770 | €285 | -€485 | -63.0% |
| Accrued charges and deferred income | 492/3 | €563 | €578 | +€15 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €199 | +€199 | |
| Other operating charges | 640/8 | €493 | €593 | +€101 | +20.4% |
| Non-recurring operating charges | 66A | €321 | €0 | -€321 | -100% |
| Gross operating margin | 9900 | €20,628 | €23,706 | +€3,078 | +14.9% |
| Operating profit (loss) | 9901 | €19,814 | €22,914 | +€3,100 | +15.6% |
| Financial charges | 65/66B | - | €119 | +€119 | |
| Recurring financial charges | 65 | - | €119 | +€119 | |
| Profit (loss) for the period before taxes | 9903 | €19,814 | €22,795 | +€2,981 | +15.0% |
| Income taxes | 67/77 | €4,282 | €4,748 | +€466 | +10.9% |
| Profit (loss) for the period | 9904 | €15,532 | €18,047 | +€2,515 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,532 | €18,047 | +€2,515 | +16.2% |
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.