Osteopathie Maertens: what changed
Osteopathie Maertens
Largest movements
- Cash +€27,674
up €27,674 (+86.4%), from €32,017 to €59,691
mainly Net result for the year (+€32,561) and Depreciation (+€12,985)
- Tangible fixed assets -€8,059
down €8,059 (-16.1%), from €50,148 to €42,090
of which Furniture and vehicles: -€8,668
- Receivables within one year -€3,234
down €3,234 (-26.3%), from €12,306 to €9,072
of which Trade receivables: -€4,580
- Reserves +€32,561
up €32,561 (+52.9%), from €61,522 to €94,083
- Other debts -€12,345
down €12,345 (-95.4%), from €12,943 to €598
- Debts after one year -€6,357
down €6,357 (-79.6%), from €7,988 to €1,631
- Short-term financial debts +€3,802
new in 2025: €3,802
- Tax, wage and social debts -€3,760
down €3,760 (-48.5%), from €7,758 to €3,998
of which Taxes: -€3,774
- Gross operating margin +€12,948
up €12,948 (+26.4%), from €49,050 to €61,998
- Depreciation +€3,080
up €3,080 (+31.1%), from €9,905 to €12,985
- Taxes +€3,032
up €3,032 (+29.1%), from €10,412 to €13,443
- Financial charges +€755
up €755 (+86.8%), from €871 to €1,626
- Other operating charges -€708
down €708 (-33.4%), from €2,121 to €1,413
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 | €99,172 | €115,933 | +€16,761 | +16.9% |
| Fixed assets | 21/28 | €54,740 | €46,156 | -€8,584 | -15.7% |
| Intangible fixed assets | 21 | €4,591 | €4,066 | -€525 | -11.4% |
| Tangible fixed assets | 22/27 | €50,148 | €42,090 | -€8,059 | -16.1% |
| Plant, machinery and equipment | 23 | €14,584 | €15,193 | +€609 | +4.2% |
| Furniture and vehicles | 24 | €35,564 | €26,896 | -€8,668 | -24.4% |
| Current assets | 29/58 | €44,432 | €69,777 | +€25,344 | +57.0% |
| Amounts receivable within one year | 40/41 | €12,306 | €9,072 | -€3,234 | -26.3% |
| Trade receivables | 40 | €12,080 | €7,500 | -€4,580 | -37.9% |
| Other amounts receivable | 41 | €226 | €1,572 | +€1,346 | +596% |
| Cash at bank and in hand | 54/58 | €32,017 | €59,691 | +€27,674 | +86.4% |
| Deferred charges and accrued income | 490/1 | €110 | €1,014 | +€904 | +823% |
| Total equity and liabilities | 10/49 | €99,172 | €115,933 | +€16,761 | +16.9% |
| Equity | 10/15 | €64,022 | €96,583 | +€32,561 | +50.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €61,522 | €94,083 | +€32,561 | +52.9% |
| Distributable reserves | 133 | €61,522 | €94,083 | +€32,561 | +52.9% |
| Amounts payable | 17/49 | €35,150 | €19,350 | -€15,801 | -45.0% |
| Amounts payable after more than one year | 17 | €7,988 | €1,631 | -€6,357 | -79.6% |
| Financial debts | 170/4 | €7,988 | €1,631 | -€6,357 | -79.6% |
| Amounts payable within one year | 42/48 | €27,163 | €17,719 | -€9,444 | -34.8% |
| Current portion of amounts payable after more than one year | 42 | €6,100 | €6,357 | +€257 | +4.2% |
| Financial debts | 43 | - | €3,802 | +€3,802 | |
| Credit institutions | 430/8 | - | €3,802 | +€3,802 | |
| Trade debts | 44 | €362 | €2,964 | +€2,602 | +719% |
| Suppliers | 440/4 | €362 | €2,964 | +€2,602 | +719% |
| Taxes, remuneration and social security | 45 | €7,758 | €3,998 | -€3,760 | -48.5% |
| Taxes | 450/3 | €6,258 | €2,484 | -€3,774 | -60.3% |
| Remuneration and social security | 454/9 | €1,500 | €1,514 | +€14 | +0.9% |
| Other amounts payable | 47/48 | €12,943 | €598 | -€12,345 | -95.4% |
| Non-recurring operating income | 76A | €331 | - | -€331 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,905 | €12,985 | +€3,080 | +31.1% |
| Other operating charges | 640/8 | €2,121 | €1,413 | -€708 | -33.4% |
| Gross operating margin | 9900 | €49,050 | €61,998 | +€12,948 | +26.4% |
| Operating profit (loss) | 9901 | €37,024 | €47,601 | +€10,576 | +28.6% |
| Financial income | 75/76B | €10 | €30 | +€20 | +205% |
| Recurring financial income | 75 | €10 | €30 | +€20 | +205% |
| Financial charges | 65/66B | €871 | €1,626 | +€755 | +86.8% |
| Recurring financial charges | 65 | €871 | €1,626 | +€755 | +86.8% |
| Profit (loss) for the period before taxes | 9903 | €36,164 | €46,005 | +€9,841 | +27.2% |
| Income taxes | 67/77 | €10,412 | €13,443 | +€3,032 | +29.1% |
| Profit (loss) for the period | 9904 | €25,752 | €32,561 | +€6,809 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,752 | €32,561 | +€6,809 | +26.4% |
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 4 November 2026 via checked.be.