Sharp Kinesitherapie: 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.
Sharp Kinesitherapie
Largest movements
- Tangible fixed assets +€27,011
up €27,011 (+6.7%), from €402,742 to €429,754
of which Plant, machinery and equipment: +€41,250
- Receivables within one year +€11,716
up €11,716 (+69.0%), from €16,981 to €28,696
of which Trade receivables: +€10,184
- Cash +€9,446
up €9,446 (+61.7%), from €15,318 to €24,764
mainly Trade debts (+€87,283) and Depreciation (+€34,909)
- Trade debts +€87,283
up €87,283 (+550.0%), from €15,870 to €103,153
- Reserves -€26,784
no longer reported in 2025 (was €26,784)
- Debts after one year -€16,090
down €16,090 (-4.5%), from €354,456 to €338,366
- Staff costs +€33,609
new in 2025: €33,609
- Gross operating margin +€21,406
up €21,406 (+45.5%), from €47,054 to €68,461
- Financial charges +€11,781
up €11,781 (+104.7%), from €11,252 to €23,033
- Depreciation +€9,053
up €9,053 (+35.0%), from €25,856 to €34,909
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.
Cash bridge derived
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 | €449,838 | €492,998 | +€43,160 | +9.6% |
| Fixed assets | 21/28 | €402,742 | €430,004 | +€27,261 | +6.8% |
| Tangible fixed assets | 22/27 | €402,742 | €429,754 | +€27,011 | +6.7% |
| Land and buildings | 22 | €257,423 | €210,280 | -€47,143 | -18.3% |
| Plant, machinery and equipment | 23 | €89,204 | €130,453 | +€41,250 | +46.2% |
| Furniture and vehicles | 24 | €8,115 | €2,158 | -€5,957 | -73.4% |
| Other tangible fixed assets | 26 | €48,001 | €86,862 | +€38,862 | +81.0% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €47,095 | €62,994 | +€15,898 | +33.8% |
| Stocks and contracts in progress | 3 | €6,633 | €4,912 | -€1,720 | -25.9% |
| Stocks | 30/36 | €6,633 | €4,912 | -€1,720 | -25.9% |
| Amounts receivable within one year | 40/41 | €16,981 | €28,696 | +€11,716 | +69.0% |
| Trade receivables | 40 | €1,456 | €11,640 | +€10,184 | +699.6% |
| Other amounts receivable | 41 | €15,525 | €17,056 | +€1,531 | +9.9% |
| Cash at bank and in hand | 54/58 | €15,318 | €24,764 | +€9,446 | +61.7% |
| Deferred charges and accrued income | 490/1 | €8,164 | €4,621 | -€3,543 | -43.4% |
| Total equity and liabilities | 10/49 | €449,838 | €492,998 | +€43,160 | +9.6% |
| Equity | 10/15 | €31,784 | €1,466 | -€30,318 | -95.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,784 | - | -€26,784 | |
| Distributable reserves | 133 | €26,784 | - | -€26,784 | |
| Profit (loss) carried forward | 14 | - | -€3,534 | -€3,534 | |
| Amounts payable | 17/49 | €418,054 | €491,532 | +€73,478 | +17.6% |
| Amounts payable after more than one year | 17 | €354,456 | €338,366 | -€16,090 | -4.5% |
| Financial debts | 170/4 | €354,456 | €338,366 | -€16,090 | -4.5% |
| Amounts payable within one year | 42/48 | €63,598 | €153,166 | +€89,568 | +140.8% |
| Current portion of amounts payable after more than one year | 42 | €32,701 | €36,184 | +€3,483 | +10.7% |
| Financial debts | 43 | - | €216 | +€216 | |
| Credit institutions | 430/8 | - | €216 | +€216 | |
| Trade debts | 44 | €15,870 | €103,153 | +€87,283 | +550.0% |
| Suppliers | 440/4 | €15,870 | €103,153 | +€87,283 | +550.0% |
| Taxes, remuneration and social security | 45 | €12,370 | €13,613 | +€1,243 | +10.0% |
| Taxes | 450/3 | €12,370 | €5,194 | -€7,176 | -58.0% |
| Remuneration and social security | 454/9 | - | €8,419 | +€8,419 | |
| Other amounts payable | 47/48 | €2,657 | - | -€2,657 | |
| Remuneration, social security and pensions | 62 | - | €33,609 | +€33,609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,856 | €34,909 | +€9,053 | +35.0% |
| Other operating charges | 640/8 | €3,834 | €4,123 | +€289 | +7.5% |
| Non-recurring operating charges | 66A | €24,511 | €2,548 | -€21,963 | -89.6% |
| Gross operating margin | 9900 | €47,054 | €68,461 | +€21,406 | +45.5% |
| Operating profit (loss) | 9901 | -€7,147 | -€6,730 | +€417 | +5.8% |
| Financial income | 75/76B | €167 | €1 | -€166 | -99.4% |
| Recurring financial income | 75 | €167 | €1 | -€166 | -99.4% |
| Financial charges | 65/66B | €11,252 | €23,033 | +€11,781 | +104.7% |
| Recurring financial charges | 65 | €11,252 | €23,033 | +€11,781 | +104.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,232 | -€29,762 | -€11,530 | -63.2% |
| Income taxes | 67/77 | €460 | €557 | +€97 | +21.1% |
| Profit (loss) for the period | 9904 | -€18,692 | -€30,318 | -€11,626 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,692 | -€30,318 | -€11,626 | -62.2% |
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 9 October 2026 via checked.be.