Sharp Ruth 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 Ruth Kinesitherapie
Largest movements
- Cash +€45,067
up €45,067 (+222%), from €20,267 to €65,334
mainly Net result for the year (+€35,414) and Tax, wage and social debts (+€8,971)
- Receivables within one year -€2,476
down €2,476 (-5.3%), from €46,499 to €44,022
of which Trade receivables: -€2,119
- Tangible fixed assets +€1,960
up €1,960 (+150%), from €1,304 to €3,264
of which Plant, machinery and equipment: +€2,430
- Reserves +€35,414
up €35,414 (+62.4%), from €56,736 to €92,150
- Tax, wage and social debts +€8,971
up €8,971 (+123%), from €7,312 to €16,283
- Gross operating margin +€12,077
up €12,077 (+36.8%), from €32,779 to €44,855
- Taxes +€2,318
up €2,318 (+34.8%), from €6,654 to €8,971
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 | €68,070 | €112,768 | +€44,698 | +65.7% |
| Fixed assets | 21/28 | €1,304 | €3,264 | +€1,960 | +150% |
| Tangible fixed assets | 22/27 | €1,304 | €3,264 | +€1,960 | +150% |
| Plant, machinery and equipment | 23 | - | €2,430 | +€2,430 | |
| Furniture and vehicles | 24 | €1,304 | €834 | -€470 | -36.1% |
| Current assets | 29/58 | €66,765 | €109,504 | +€42,738 | +64.0% |
| Amounts receivable within one year | 40/41 | €46,499 | €44,022 | -€2,476 | -5.3% |
| Trade receivables | 40 | €9,538 | €7,419 | -€2,119 | -22.2% |
| Other amounts receivable | 41 | €36,961 | €36,603 | -€358 | -1.0% |
| Cash at bank and in hand | 54/58 | €20,267 | €65,334 | +€45,067 | +222% |
| Deferred charges and accrued income | 490/1 | - | €148 | +€148 | |
| Total equity and liabilities | 10/49 | €68,070 | €112,768 | +€44,698 | +65.7% |
| Equity | 10/15 | €60,736 | €96,150 | +€35,414 | +58.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €56,736 | €92,150 | +€35,414 | +62.4% |
| Distributable reserves | 133 | €56,736 | €92,150 | +€35,414 | +62.4% |
| Amounts payable | 17/49 | €7,334 | €16,618 | +€9,285 | +127% |
| Amounts payable within one year | 42/48 | €7,334 | €16,618 | +€9,285 | +127% |
| Trade debts | 44 | €22 | €335 | +€313 | +1,445% |
| Suppliers | 440/4 | €22 | €335 | +€313 | +1,445% |
| Taxes, remuneration and social security | 45 | €7,312 | €16,283 | +€8,971 | +123% |
| Taxes | 450/3 | €7,312 | €16,283 | +€8,971 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107 | €536 | +€430 | +403% |
| Other operating charges | 640/8 | €1,069 | €635 | -€433 | -40.6% |
| Gross operating margin | 9900 | €32,779 | €44,855 | +€12,077 | +36.8% |
| Operating profit (loss) | 9901 | €31,603 | €43,684 | +€12,081 | +38.2% |
| Financial income | 75/76B | €2,222 | €2,042 | -€180 | -8.1% |
| Recurring financial income | 75 | €2,222 | €2,042 | -€180 | -8.1% |
| Financial charges | 65/66B | €1,638 | €1,341 | -€297 | -18.1% |
| Recurring financial charges | 65 | €1,638 | €1,341 | -€297 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €32,187 | €44,385 | +€12,198 | +37.9% |
| Income taxes | 67/77 | €6,654 | €8,971 | +€2,318 | +34.8% |
| Profit (loss) for the period | 9904 | €25,534 | €35,414 | +€9,880 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,534 | €35,414 | +€9,880 | +38.7% |
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 27 October 2026 via checked.be.