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Re-Train: what changed

Two fiscal 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.

What changed

Re-Train

BE 0699.556.674
NACE 86.951, Physiotherapy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€26,680
2024 · €20,866+€5,814
Equity
€164,938
2024 · €138,259+€26,680
Cash
€40,963
2024 · €38,273+€2,690
Balance sheet total
€1.2m
2024 · €1.2m+€3,270

Largest movements

2024 to 2025
Assets

No asset line moved by more than 1% of the balance sheet total.

    Equity and liabilities
    • Debts after one year -€38,313

      down €38,313 (-6.8%), from €562,878 to €524,565

    • Reserves +€26,680

      up €26,680 (+22.3%), from €119,659 to €146,338

    Income statement
    • Gross operating margin +€34,182

      up €34,182 (+29.2%), from €117,134 to €151,316

    • Financial charges +€25,483

      up €25,483 (+110.7%), from €23,019 to €48,501

    • Depreciation +€3,410

      up €3,410 (+5.6%), from €60,747 to €64,158

    • Other operating charges +€1,864

      up €1,864 (+36.9%), from €5,050 to €6,914

    From the 2024 result to the 2025 result

    effect on the 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.

    Result 2024 €20,866
    Gross operating margin +€34,182
    Staff costs +€642
    Depreciation -€3,410
    Other operating charges -€1,864
    Financial income +€663
    Financial charges -€25,483
    Taxes +€1,083
    Result 2025 €26,680

    Cash bridge derived

    cash 2024 to 2025

    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.

    From operations +€110,402
    Investment -€70,732
    Financing -€36,980
    Cash 2024 €38,273
    Net result for the year +€26,680
    Depreciation +€64,158
    Receivables within one year +€5,995
    Trade debts +€489
    Tax, wage and social debts +€4,418
    Other debts +€8,663
    Investment in fixed assets (net) -€70,732
    Debts after one year -€38,313
    Current portion of long-term debt +€1,334
    Cash 2025 €40,963
    Every line side by side 41 lines
    Line Code 2024 2025 Change %
    Total assets 20/58 €1,180,599 €1,183,868 +€3,270 +0.3%
    Fixed assets 21/28 €1,132,675 €1,139,249 +€6,574 +0.6%
    Tangible fixed assets 22/27 €1,130,475 €1,139,249 +€8,774 +0.8%
    Land and buildings 22 €1,106,308 €1,090,265 -€16,042 -1.5%
    Plant, machinery and equipment 23 €11,488 €20,970 +€9,482 +82.5%
    Furniture and vehicles 24 €12,679 €28,014 +€15,334 +120.9%
    Financial fixed assets 28 €2,200 - -€2,200
    Current assets 29/58 €47,924 €44,620 -€3,304 -6.9%
    Amounts receivable within one year 40/41 €9,651 €3,657 -€5,995 -62.1%
    Trade receivables 40 €7,431 - -€7,431
    Other amounts receivable 41 €2,220 €3,657 +€1,437 +64.7%
    Cash at bank and in hand 54/58 €38,273 €40,963 +€2,690 +7.0%
    Total equity and liabilities 10/49 €1,180,599 €1,183,868 +€3,270 +0.3%
    Equity 10/15 €138,259 €164,938 +€26,680 +19.3%
    Contributions 10/11 €18,600 €18,600 = 0.0%
    Reserves 13 €119,659 €146,338 +€26,680 +22.3%
    Distributable reserves 133 €119,659 €146,338 +€26,680 +22.3%
    Amounts payable 17/49 €1,042,340 €1,018,930 -€23,410 -2.2%
    Amounts payable after more than one year 17 €562,878 €524,565 -€38,313 -6.8%
    Financial debts 170/4 €562,878 €524,565 -€38,313 -6.8%
    Amounts payable within one year 42/48 €479,462 €494,365 +€14,903 +3.1%
    Current portion of amounts payable after more than one year 42 €36,980 €38,313 +€1,334 +3.6%
    Trade debts 44 €644 €1,133 +€489 +75.9%
    Suppliers 440/4 €644 €1,133 +€489 +75.9%
    Taxes, remuneration and social security 45 €13,215 €17,633 +€4,418 +33.4%
    Taxes 450/3 €13,215 €15,133 +€1,918 +14.5%
    Remuneration and social security 454/9 - €2,500 +€2,500
    Other amounts payable 47/48 €428,624 €437,286 +€8,663 +2.0%
    Remuneration, social security and pensions 62 €708 €65 -€642 -90.8%
    Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €60,747 €64,158 +€3,410 +5.6%
    Other operating charges 640/8 €5,050 €6,914 +€1,864 +36.9%
    Gross operating margin 9900 €117,134 €151,316 +€34,182 +29.2%
    Operating profit (loss) 9901 €50,629 €80,179 +€29,551 +58.4%
    Financial income 75/76B €21 €684 +€663 +3162.4%
    Recurring financial income 75 €21 €684 +€663 +3162.4%
    Financial charges 65/66B €23,019 €48,501 +€25,483 +110.7%
    Recurring financial charges 65 €23,019 €48,501 +€25,483 +110.7%
    Profit (loss) for the period before taxes 9903 €27,631 €32,362 +€4,731 +17.1%
    Income taxes 67/77 €6,765 €5,682 -€1,083 -16.0%
    Profit (loss) for the period 9904 €20,866 €26,680 +€5,814 +27.9%
    Profit (loss) for the period to be appropriated 9905 €20,866 €26,680 +€5,814 +27.9%

    Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.