Osteopathie Sander Vanacker: 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 Sander Vanacker
Largest movements
- Cash +€6,070
up €6,070 (+9.8%), from €61,837 to €67,907
mainly Net result for the year (+€33,933) and Tax, wage and social debts (+€5,488)
- Tangible fixed assets -€3,387
down €3,387 (-23.6%), from €14,334 to €10,946
- Receivables within one year -€1,077
down €1,077 (-22.7%), from €4,742 to €3,665
of which Other amounts receivable: -€1,030
- Tax, wage and social debts +€5,488
up €5,488 (+277%), from €1,978 to €7,466
of which Taxes: +€5,488
- Reserves -€3,382
down €3,382 (-4.6%), from €73,284 to €69,902
- Gross operating margin +€10,605
up €10,605 (+27.4%), from €38,775 to €49,380
- Taxes +€4,298
up €4,298 (+65.9%), from €6,518 to €10,816
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 | €82,839 | €84,408 | +€1,569 | +1.9% |
| Fixed assets | 21/28 | €14,334 | €10,946 | -€3,387 | -23.6% |
| Tangible fixed assets | 22/27 | €14,334 | €10,946 | -€3,387 | -23.6% |
| Plant, machinery and equipment | 23 | €1,498 | €826 | -€672 | -44.8% |
| Furniture and vehicles | 24 | €3,534 | €1,984 | -€1,550 | -43.9% |
| Other tangible fixed assets | 26 | €9,302 | €8,137 | -€1,166 | -12.5% |
| Current assets | 29/58 | €68,505 | €73,462 | +€4,957 | +7.2% |
| Amounts receivable within one year | 40/41 | €4,742 | €3,665 | -€1,077 | -22.7% |
| Trade receivables | 40 | €47 | - | -€47 | |
| Other amounts receivable | 41 | €4,695 | €3,665 | -€1,030 | -21.9% |
| Cash at bank and in hand | 54/58 | €61,837 | €67,907 | +€6,070 | +9.8% |
| Deferred charges and accrued income | 490/1 | €1,926 | €1,890 | -€36 | -1.9% |
| Total equity and liabilities | 10/49 | €82,839 | €84,408 | +€1,569 | +1.9% |
| Equity | 10/15 | €76,284 | €72,902 | -€3,382 | -4.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €73,284 | €69,902 | -€3,382 | -4.6% |
| Distributable reserves | 133 | €73,284 | €69,902 | -€3,382 | -4.6% |
| Amounts payable | 17/49 | €6,555 | €11,506 | +€4,951 | +75.5% |
| Amounts payable within one year | 42/48 | €6,555 | €11,506 | +€4,951 | +75.5% |
| Current portion of amounts payable after more than one year | 42 | €1,111 | €1,239 | +€128 | +11.5% |
| Trade debts | 44 | €3,466 | €2,801 | -€665 | -19.2% |
| Suppliers | 440/4 | €3,466 | €2,801 | -€665 | -19.2% |
| Taxes, remuneration and social security | 45 | €1,978 | €7,466 | +€5,488 | +277% |
| Taxes | 450/3 | - | €5,488 | +€5,488 | |
| Remuneration and social security | 454/9 | €1,978 | €1,978 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,371 | €3,387 | +€16 | +0.5% |
| Other operating charges | 640/8 | €1,650 | €1,327 | -€322 | -19.5% |
| Gross operating margin | 9900 | €38,775 | €49,380 | +€10,605 | +27.4% |
| Operating profit (loss) | 9901 | €33,754 | €44,665 | +€10,912 | +32.3% |
| Financial income | 75/76B | €55 | €430 | +€375 | +681% |
| Recurring financial income | 75 | €55 | €430 | +€375 | +681% |
| Financial charges | 65/66B | €294 | €346 | +€52 | +17.6% |
| Recurring financial charges | 65 | €294 | €346 | +€52 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €33,514 | €44,749 | +€11,235 | +33.5% |
| Income taxes | 67/77 | €6,518 | €10,816 | +€4,298 | +65.9% |
| Profit (loss) for the period | 9904 | €26,996 | €33,933 | +€6,937 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,996 | €33,933 | +€6,937 | +25.7% |
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.