PERCUAIR'DENS: what changed
What changed
PERCUAIR'DENS
NACE 86.951, Physiotherapy
filed annual accounts (NBB)
Net result for the year
€28,984
2024 · €31,524-€2,540
Equity
€55,908
2024 · €32,843+€23,066
Cash
€7,803
2024 · €5,288+€2,515
Balance sheet total
€203,158
2024 · €217,943-€14,785
Largest movements
Assets
- Tangible fixed assets -€23,659
down €23,659 (-13.2%), from €178,947 to €155,288
- Receivables within one year +€8,040
up €8,040 (+28.7%), from €27,983 to €36,024
- Cash +€2,515
up €2,515 (+47.6%), from €5,288 to €7,803
mainly Net result for the year (+€28,984) and Depreciation (+€23,659)
Equity and liabilities
- Profit (loss) carried forward +€26,984
up €26,984, from €0 to €26,984
- Debts after one year -€20,717
down €20,717 (-14.8%), from €139,826 to €119,109
- Other debts -€13,000
down €13,000 (-86.7%), from €15,000 to €2,000
- Reserves -€3,918
down €3,918 (-19.2%), from €20,443 to €16,524
- Current portion of long-term debt -€3,133
down €3,133 (-12.4%), from €25,311 to €22,178
Income statement
- Gross operating margin -€7,103
down €7,103 (-9.6%), from €74,236 to €67,133
- Taxes -€5,803
down €5,803 (-45.4%), from €12,792 to €6,989
- Depreciation +€4,271
up €4,271 (+22.0%), from €19,387 to €23,659
- Financial charges -€971
down €971 (-14.6%), from €6,656 to €5,685
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.
Result 2024
€31,524
Gross operating margin
-€7,103
Depreciation
-€4,271
Other operating charges
+€178
Other operating items
+€1,645
Financial income
+€237
Financial charges
+€971
Taxes
+€5,803
Result 2025
€28,984
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€32,283
Investment
€0
Financing
-€29,768
Cash 2024
€5,288
From operations (derived)
+€32,283
Net result for the year
+€28,984
Depreciation
+€23,659
Receivables within one year
-€8,040
Deferred charges and accrued income
+€1,682
Trade debts
+€592
Tax, wage and social debts
-€1,536
Other debts
-€13,000
Accrued charges and deferred income
-€56
Financing
-€29,768
Debts after one year
-€20,717
Current portion of long-term debt
-€3,133
Contributions, distributions and other
-€5,919
Cash 2025
€7,803
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,943 | €203,158 | -€14,785 | -6.8% |
| Fixed assets | 21/28 | €178,947 | €155,288 | -€23,659 | -13.2% |
| Tangible fixed assets | 22/27 | €178,947 | €155,288 | -€23,659 | -13.2% |
| Land and buildings | 22 | €84,477 | €76,169 | -€8,309 | -9.8% |
| Plant, machinery and equipment | 23 | €76,651 | €68,802 | -€7,848 | -10.2% |
| Furniture and vehicles | 24 | €17,819 | €10,317 | -€7,502 | -42.1% |
| Current assets | 29/58 | €38,996 | €47,870 | +€8,874 | +22.8% |
| Amounts receivable within one year | 40/41 | €27,983 | €36,024 | +€8,040 | +28.7% |
| Other amounts receivable | 41 | €27,983 | €36,024 | +€8,040 | +28.7% |
| Cash at bank and in hand | 54/58 | €5,288 | €7,803 | +€2,515 | +47.6% |
| Deferred charges and accrued income | 490/1 | €5,725 | €4,043 | -€1,682 | -29.4% |
| Total equity and liabilities | 10/49 | €217,943 | €203,158 | -€14,785 | -6.8% |
| Equity | 10/15 | €32,843 | €55,908 | +€23,066 | +70.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,443 | €16,524 | -€3,918 | -19.2% |
| Distributable reserves | 133 | €20,443 | €16,524 | -€3,918 | -19.2% |
| Profit (loss) carried forward | 14 | €0 | €26,984 | +€26,984 | |
| Amounts payable | 17/49 | €185,101 | €147,250 | -€37,851 | -20.4% |
| Amounts payable after more than one year | 17 | €139,826 | €119,109 | -€20,717 | -14.8% |
| Financial debts | 170/4 | €139,826 | €119,109 | -€20,717 | -14.8% |
| Amounts payable within one year | 42/48 | €44,793 | €27,715 | -€17,078 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €25,311 | €22,178 | -€3,133 | -12.4% |
| Trade debts | 44 | €1,276 | €1,867 | +€592 | +46.4% |
| Suppliers | 440/4 | €1,276 | €1,867 | +€592 | +46.4% |
| Taxes, remuneration and social security | 45 | €3,206 | €1,670 | -€1,536 | -47.9% |
| Taxes | 450/3 | €3,206 | €1,670 | -€1,536 | -47.9% |
| Other amounts payable | 47/48 | €15,000 | €2,000 | -€13,000 | -86.7% |
| Accrued charges and deferred income | 492/3 | €482 | €426 | -€56 | -11.7% |
| Non-recurring operating income | 76A | €7,935 | €0 | -€7,935 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,387 | €23,659 | +€4,271 | +22.0% |
| Other operating charges | 640/8 | €3,377 | €3,199 | -€178 | -5.3% |
| Non-recurring operating charges | 66A | €1,645 | €0 | -€1,645 | -100% |
| Gross operating margin | 9900 | €74,236 | €67,133 | -€7,103 | -9.6% |
| Operating profit (loss) | 9901 | €49,827 | €40,275 | -€9,551 | -19.2% |
| Financial income | 75/76B | €1,146 | €1,383 | +€237 | +20.7% |
| Recurring financial income | 75 | €1,146 | €1,383 | +€237 | +20.7% |
| Financial charges | 65/66B | €6,656 | €5,685 | -€971 | -14.6% |
| Recurring financial charges | 65 | €6,656 | €5,685 | -€971 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €44,316 | €35,973 | -€8,343 | -18.8% |
| Income taxes | 67/77 | €12,792 | €6,989 | -€5,803 | -45.4% |
| Profit (loss) for the period | 9904 | €31,524 | €28,984 | -€2,540 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,524 | €28,984 | -€2,540 | -8.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.