Osteopathie Papy: 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 Papy
Largest movements
- Cash +€24,712
up €24,712 (+11.6%), from €212,324 to €237,036
mainly Other debts (+€31,512) and Net result for the year (+€24,314)
- Tangible fixed assets -€15,526
down €15,526 (-16.0%), from €96,847 to €81,321
of which Furniture and vehicles: -€19,286
- Other debts +€31,512
up €31,512 (+131%), from €24,055 to €55,567
- Debts after one year -€17,288
down €17,288 (-40.2%), from €43,014 to €25,725
- Financial income -€2,236
down €2,236 (-71.8%), from €3,117 to €880
- Gross operating margin +€1,449
up €1,449 (+2.4%), from €61,326 to €62,775
- Depreciation +€757
up €757 (+3.3%), from €22,644 to €23,401
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 | €353,106 | €362,868 | +€9,762 | +2.8% |
| Fixed assets | 21/28 | €96,976 | €81,450 | -€15,526 | -16.0% |
| Tangible fixed assets | 22/27 | €96,847 | €81,321 | -€15,526 | -16.0% |
| Plant, machinery and equipment | 23 | - | €2,983 | +€2,983 | |
| Furniture and vehicles | 24 | €69,263 | €49,977 | -€19,286 | -27.8% |
| Other tangible fixed assets | 26 | €27,584 | €28,361 | +€777 | +2.8% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €256,130 | €281,418 | +€25,288 | +9.9% |
| Amounts receivable within one year | 40/41 | €2,622 | €4,806 | +€2,184 | +83.3% |
| Other amounts receivable | 41 | €2,622 | €4,806 | +€2,184 | +83.3% |
| Current investments | 50/53 | €39,983 | €37,783 | -€2,200 | -5.5% |
| Cash at bank and in hand | 54/58 | €212,324 | €237,036 | +€24,712 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,201 | €1,793 | +€592 | +49.3% |
| Total equity and liabilities | 10/49 | €353,106 | €362,868 | +€9,762 | +2.8% |
| Equity | 10/15 | €261,250 | €258,580 | -€2,670 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €242,650 | €239,980 | -€2,670 | -1.1% |
| Distributable reserves | 133 | €242,650 | €239,980 | -€2,670 | -1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €91,856 | €104,288 | +€12,432 | +13.5% |
| Amounts payable after more than one year | 17 | €43,014 | €25,725 | -€17,288 | -40.2% |
| Financial debts | 170/4 | €43,014 | €25,725 | -€17,288 | -40.2% |
| Amounts payable within one year | 42/48 | €48,842 | €78,563 | +€29,720 | +60.8% |
| Current portion of amounts payable after more than one year | 42 | €16,686 | €17,288 | +€602 | +3.6% |
| Financial debts | 43 | €1,820 | €8 | -€1,812 | -99.6% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €1,820 | €8 | -€1,812 | -99.6% |
| Trade debts | 44 | €2,864 | €2,300 | -€565 | -19.7% |
| Suppliers | 440/4 | €2,864 | €2,300 | -€565 | -19.7% |
| Taxes, remuneration and social security | 45 | €3,417 | €3,400 | -€17 | -0.5% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €3,417 | €3,400 | -€17 | -0.5% |
| Other amounts payable | 47/48 | €24,055 | €55,567 | +€31,512 | +131% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,644 | €23,401 | +€757 | +3.3% |
| Other operating charges | 640/8 | €3,886 | €3,883 | -€3 | -0.1% |
| Gross operating margin | 9900 | €61,326 | €62,775 | +€1,449 | +2.4% |
| Operating profit (loss) | 9901 | €34,795 | €35,491 | +€696 | +2.0% |
| Financial income | 75/76B | €3,117 | €880 | -€2,236 | -71.8% |
| Recurring financial income | 75 | €3,117 | €880 | -€2,236 | -71.8% |
| Financial charges | 65/66B | €2,584 | €1,977 | -€606 | -23.5% |
| Recurring financial charges | 65 | €2,584 | €1,977 | -€606 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €35,328 | €34,394 | -€934 | -2.6% |
| Income taxes | 67/77 | €10,292 | €10,080 | -€213 | -2.1% |
| Profit (loss) for the period | 9904 | €25,036 | €24,314 | -€721 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,036 | €24,314 | -€721 | -2.9% |
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 18 October 2026 via checked.be.