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.
Osteo & Kine Bart Moreels
Largest movements
- Tangible fixed assets +€26,020
up €26,020 (+217.7%), from €11,952 to €37,972
of which Leasing and similar rights: +€28,450
- Cash +€6,618
up €6,618 (+211.7%), from €3,126 to €9,745
mainly Debts after one year (+€22,171) and Depreciation (+€7,598)
- Deferred charges and accrued income +€753
new in 2025: €753
- Debts after one year +€22,171
new in 2025: €22,171
- Current portion of long-term debt +€6,265
new in 2025: €6,265
- Reserves +€5,270
up €5,270 (+80.9%), from €6,515 to €11,785
- Trade debts +€550
up €550 (+123.9%), from €444 to €995
- Gross operating margin +€9,034
up €9,034 (+102.1%), from €8,845 to €17,879
- Depreciation +€5,660
up €5,660 (+292.1%), from €1,938 to €7,598
- Other operating charges +€1,200
up €1,200 (+854.3%), from €141 to €1,341
- Financial charges +€733
up €733 (+1684.3%), from €44 to €776
- Taxes +€531
up €531 (+22.4%), from €2,367 to €2,897
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 | €15,079 | €48,470 | +€33,391 | +221.4% |
| Fixed assets | 21/28 | €11,952 | €37,972 | +€26,020 | +217.7% |
| Tangible fixed assets | 22/27 | €11,952 | €37,972 | +€26,020 | +217.7% |
| Furniture and vehicles | 24 | €11,952 | €9,522 | -€2,430 | -20.3% |
| Leasing and similar rights | 25 | - | €28,450 | +€28,450 | |
| Current assets | 29/58 | €3,126 | €10,498 | +€7,371 | +235.8% |
| Cash at bank and in hand | 54/58 | €3,126 | €9,745 | +€6,618 | +211.7% |
| Deferred charges and accrued income | 490/1 | - | €753 | +€753 | |
| Total equity and liabilities | 10/49 | €15,079 | €48,470 | +€33,391 | +221.4% |
| Equity | 10/15 | €9,515 | €14,785 | +€5,270 | +55.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,515 | €11,785 | +€5,270 | +80.9% |
| Distributable reserves | 133 | €6,515 | €11,785 | +€5,270 | +80.9% |
| Amounts payable | 17/49 | €5,564 | €33,684 | +€28,121 | +505.4% |
| Amounts payable after more than one year | 17 | - | €22,171 | +€22,171 | |
| Financial debts | 170/4 | - | €22,171 | +€22,171 | |
| Amounts payable within one year | 42/48 | €5,564 | €11,513 | +€5,949 | +106.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,265 | +€6,265 | |
| Trade debts | 44 | €444 | €995 | +€550 | +123.9% |
| Suppliers | 440/4 | €444 | €995 | +€550 | +123.9% |
| Taxes, remuneration and social security | 45 | €3,294 | €2,897 | -€397 | -12.0% |
| Taxes | 450/3 | €3,294 | €2,897 | -€397 | -12.0% |
| Other amounts payable | 47/48 | €1,826 | €1,357 | -€469 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,938 | €7,598 | +€5,660 | +292.1% |
| Other operating charges | 640/8 | €141 | €1,341 | +€1,200 | +854.3% |
| Gross operating margin | 9900 | €8,845 | €17,879 | +€9,034 | +102.1% |
| Operating profit (loss) | 9901 | €6,767 | €8,941 | +€2,174 | +32.1% |
| Financial income | 75/76B | €19 | €3 | -€16 | -86.7% |
| Recurring financial income | 75 | €19 | €3 | -€16 | -86.7% |
| Financial charges | 65/66B | €44 | €776 | +€733 | +1684.3% |
| Recurring financial charges | 65 | €44 | €776 | +€733 | +1684.3% |
| Profit (loss) for the period before taxes | 9903 | €6,742 | €8,167 | +€1,425 | +21.1% |
| Income taxes | 67/77 | €2,367 | €2,897 | +€531 | +22.4% |
| Profit (loss) for the period | 9904 | €4,376 | €5,270 | +€895 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,376 | €5,270 | +€895 | +20.4% |
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 27 September 2026 via checked.be.