PHYSIO 3000 (0465.759.356): financials and annual accounts

PHYSIO 3000

Auderghem ·KBO/BCE: BE 0465.759.356

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
Balance sheet: assets
Total assets`20/58`	119,651	239,842	218,616	177,130	172,908	160,426	146,274	153,376	185,006	101,553	76,912	73,780	76,586	99,744	117,598	124,228	87,379	108,134	274,747
Fixed assets`21/28`	15,853	17,067	20,118	21,237	16,681	31,350	40,772	53,285	67,450	21,905	23,262	25,370	34,781	42,297	49,013	57,529	36,927	34,663	49,168
Intangible fixed assets`21`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	2,665	13,324
Tangible fixed assets`22/27`	15,803	17,017	20,069	21,187	16,632	31,301	40,722	53,235	67,400	21,856	23,212	25,320	34,731	42,248	48,964	57,480	36,878	31,948	35,794
Land and buildings`22`	12,100	12,700	13,300	13,900	14,500	15,100	15,700	16,300	16,900	17,500	18,100	18,700	19,300	19,900	20,500	21,100	21,700	22,671	24,014
Plant, machinery and equipment`23`	913	1,253	1,593	-	-	951	1,903	2,854	3,805	-	-	1,067	2,409	1,635	2,941	3,615	5,550	5,701	6,446
Furniture and vehicles`24`	2,790	3,064	5,176	7,287	2,132	15,250	23,119	34,081	45,972	2,909	2,038	852	8,599	14,692	21,103	27,632	3,782	3,576	5,334
Other tangible fixed assets`26`	-	-	-	-	-	-	-	-	723	1,446	3,074	4,702	4,423	6,021	4,419	5,133	5,846	-	-
Financial fixed assets`28`	50	50	50	50	50	50	50	50	50	50	50	50	50	50	50	50	50	50	50
Current assets`29/58`	103,798	222,775	198,498	155,893	156,226	129,075	105,502	100,091	117,556	79,648	53,651	48,410	41,805	57,447	68,585	66,699	50,452	73,471	225,579
Amounts receivable within one year`40/41`	15,263	12,749	27,276	23,019	1,273	8,935	46,731	17,282	2,993	34,187	6,597	21,253	21,528	2,045	23,835	4,355	21,407	25,000	216,614
Trade receivables`40`	-	3,040	-	2,660	-	62	2,437	48	-	-	-	-	275	-	-	-	445	25,000	-
Other amounts receivable`41`	15,263	9,709	27,276	20,359	1,273	8,873	44,294	17,234	2,993	34,187	6,597	21,253	21,253	2,045	23,835	4,355	20,962	-	216,614
Cash at bank and in hand`54/58`	81,618	206,125	169,279	99,844	127,180	90,039	30,365	54,657	95,321	28,109	29,230	110	3,002	10,891	13,361	30,754	16,071	31,361	7,693
Deferred charges and accrued income`490/1`	6,917	3,902	1,943	33,030	27,773	30,102	28,406	28,153	19,242	17,352	17,823	27,048	17,275	44,511	31,389	31,590	12,973	17,111	1,272
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	119,651	239,842	218,616	177,130	172,908	160,426	146,274	153,376	185,006	101,553	76,912	73,780	76,586	99,744	117,598	124,228	87,379	108,134	274,747
Equity`10/15`	111,707	150,051	195,068	175,068	169,387	156,951	143,053	127,458	101,303	82,654	64,244	63,720	64,637	66,227	19,258	65,451	57,675	46,979	38,726
Contributions`10/11`	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205	6,205
Issued capital`100`	-	-	-	-	-	-	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Uncalled capital`101`	-	-	-	-	-	-	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395	12,395
Reserves`13`	71,700	87,294	132,314	112,324	106,644	94,244	80,354	64,760	38,760	20,160	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860
Non-distributable reserves`130/1`	71,700	87,294	132,314	112,324	106,644	94,244	78,494	62,900	36,900	18,300	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	-	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860
Reserves not available under the articles`1311`	71,700	87,294	132,314	112,324	106,644	94,244	-	-	-	-	-	-	-	-	-	-	-	-	-
Other`1319`	-	-	-	-	-	-	78,494	62,900	36,900	18,300	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	33,802	56,551	56,549	56,539	56,537	56,502	56,494	56,493	56,337	56,288	56,179	55,654	56,571	58,162	11,192	57,385	49,610	38,914	30,661
Amounts payable`17/49`	7,944	89,791	23,548	2,062	3,521	3,475	3,221	25,918	83,703	18,899	12,668	10,061	11,949	33,517	98,340	58,777	29,704	61,155	236,021
Amounts payable within one year`42/48`	7,944	89,791	23,548	2,062	3,521	3,475	3,221	25,918	83,703	18,899	12,668	10,061	11,949	33,517	98,340	58,777	29,704	61,155	235,271
Financial debts`43`	-	-	-	-	-	-	-	-	-	6	-	299	-	-	-	-	-	-	-
Credit institutions`430/8`	-	-	-	-	-	-	-	-	-	6	-	299	-	-	-	-	-	-	-
Trade debts`44`	5,082	2,304	10,775	1,262	743	1,874	3,221	1,065	4,156	2,894	6,239	5,869	230	2,389	7,332	2,304	197	14,857	13,414
Suppliers`440/4`	5,082	2,304	10,775	1,262	743	1,874	3,221	1,065	4,156	2,894	6,239	5,869	230	2,389	7,332	2,304	197	14,857	13,414
Taxes, remuneration and social security`45`	2,061	17,134	11,973	-	-	801	-	24,853	29,548	15,999	6,429	1,216	-	3,815	4,901	1,305	1,338	6,050	1,857
Taxes`450/3`	-	-	946	-	-	-	-	21,743	29,548	13,741	6,429	1,216	-	2,746	-	-	-	3,962	607
Remuneration and social security`454/9`	2,061	17,134	11,027	-	-	801	-	3,110	-	2,258	-	-	-	1,069	4,901	1,305	1,338	2,087	1,249
Other amounts payable`47/48`	800	70,353	800	800	2,778	800	-	-	50,000	-	-	2,677	11,720	27,313	86,107	55,167	28,169	40,248	220,000
Accrued charges and deferred income`492/3`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	750
Income statement
Turnover`70`	-	-	-	-	-	-	-	-	-	-	-	-	-	178,742	125,297	114,423	110,236	102,692	-
Non-recurring operating income`76A`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	4,150
Gross operating margin`9900`	15,151	32,728	34,262	12,603	47,941	46,843	51,845	71,008	61,324	46,609	19,515	23,258	21,574	92,139	38,640	34,331	37,132	32,596	202,390
Goods, raw materials, services and sundry goods`60/61`	-	-	-	-	-	-	-	-	-	-	-	-	-	100,685	103,581	89,815	84,217	75,406	-
Remuneration, social security and pensions`62`	33,757	2,503	-	-	10,733	10,575	11,770	11,985	10,965	10,884	11,464	9,868	8,340	9,900	11,276	10,490	10,361	10,069	14,199
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	2,527	3,051	2,818	1,779	14,669	14,205	14,112	14,669	15,520	3,903	5,165	11,930	12,882	11,869	11,902	12,003	11,260	19,426	27,538
Other operating charges`640/8`	1,282	664	1,294	1,155	1,287	987	998	1,104	1,779	848	931	928	925	915	900	1,011	640	641	1,265
Non-recurring operating charges`66A`	-	-	-	-	-	-	-	-	-	-	140	-	50	-	-	-	-	-	-
Operating profit (loss)`9901`	-22,415	26,509	30,150	9,669	21,252	21,076	24,965	43,249	33,060	30,974	1,956	531	-573	69,454	14,562	10,828	14,872	2,459	159,389
Financial income`75/76B`	-	1	1,102	430	192	2,320	2,395	865	1,564	1,714	198	0	0	16	2	4	17	9,724	12,321
Recurring financial income`75`	-	1	1,102	430	192	2,320	2,395	865	1,564	1,714	198	0	0	16	2	4	17	9,724	12,321
Financial charges`65/66B`	335	335	307	357	281	289	345	351	168	538	239	233	123	272	237	163	154	519	239
Recurring financial charges`65`	335	335	307	357	281	289	345	351	168	538	239	233	123	272	237	163	154	519	239
Profit (loss) for the period before taxes`9903`	-22,750	26,174	30,946	9,742	21,162	23,107	27,014	43,764	34,456	32,150	1,775	299	-746	69,198	14,327	10,669	14,734	11,664	175,620
Income taxes`67/77`	-	8,291	10,946	4,060	8,727	9,209	11,419	17,608	15,807	13,741	1,250	1,216	845	22,228	5,520	2,893	4,039	3,411	60,636
Profit (loss) for the period`9904`	-22,750	17,883	20,000	5,681	12,436	13,898	15,595	26,156	18,649	18,410	525	-917	-1,590	46,969	8,807	7,776	10,696	8,253	114,984
Profit (loss) for the period to be appropriated`9905`	-22,750	17,883	20,000	5,681	12,436	13,898	15,595	26,156	18,649	18,410	525	-917	-1,590	46,969	8,807	7,776	10,696	8,253	114,984
Appropriation of the result
Profit (loss) to be appropriated`9906`	33,802	74,431	76,539	62,219	68,937	70,392	72,088	82,493	74,937	74,588	56,179	55,654	56,571	58,162	66,192	57,385	49,610	38,914	250,661
Profit (loss) brought forward from the previous period`14P`	56,551	56,549	56,539	56,537	56,502	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer from equity`791/2`	15,594	62,900	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	17,880	19,990	5,680	12,400	13,890	15,594	26,000	18,600	18,300	-	-	-	-	-	-	-	-	-
To other reserves`6921`	-	17,880	19,990	5,680	12,400	13,890	15,594	26,000	18,600	18,300	-	-	-	-	-	-	-	-	-
Profit to be distributed`694/7`	15,594	62,900	-	-	-	-	-	-	-	-	-	-	-	-	55,000	-	-	-	220,000
Return on contributions (dividend)`694`	15,594	62,900	-	-	-	-	-	-	-	-	-	-	-	-	55,000	-	-	-	220,000
Social balance sheet
Average staff (FTE)`9087`	1	0.2	-	-	1	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4
Hours worked`1013`	1,976	167	-	-	446	547	668	675	594	614	835	830	702	667	806	799	812	812	740
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	23-07-2026	2026-00319639	PDF
31-12-2024	micro format	30-06-2025	2025-00196105	PDF
31-12-2023	micro format	03-07-2024	2024-00208810	PDF
31-12-2022	micro format	31-07-2023	2023-00292942	PDF
31-12-2021	micro format	01-07-2022	2022-20130083	PDF
31-12-2020	micro format	09-08-2021	2021-47200555	PDF
31-12-2019	micro format	03-08-2020	2020-38700091	PDF
31-12-2018	full format	19-08-2019	2019-48000443	PDF
31-12-2017	full format	30-07-2018	2018-42100240	PDF
31-12-2016	full format	18-08-2017	2017-44800357	PDF
31-12-2015	full format	18-08-2016	2016-43900401	PDF
31-12-2014	full format	08-07-2015	2015-28500431	PDF
31-12-2013	full format	21-07-2014	2014-32900589	PDF
31-12-2012	full format	05-08-2013	2013-40100155	PDF
31-12-2011	full format	10-08-2012	2012-40200171	PDF
31-12-2010	full format	20-09-2011	2011-54900344	PDF
31-12-2009	full format	18-08-2010	2010-42000505	PDF
31-12-2008	full format	22-07-2009	2009-45100398	PDF
31-12-2007	full format	10-10-2008	2008-78200013	PDF
30-06-2006	full format	14-02-2007	2007-05002112	PDF
30-06-2005	full format	26-01-2006	2006-02800868	PDF
30-06-2004	full format	12-01-2005	2005-01004994	PDF
30-06-2003	full format	09-01-2004	2004-00604719	PDF
30-06-2001	full format	28-05-2002	2002-14700401	PDF
30-06-2000	full format	29-01-2001	2001-02400251	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
EBITDA	-19,888	29,561	32,968	11,448	35,921	35,281	39,077	57,918	48,580	34,877	7,121	12,462	12,309	81,324	26,463	22,831	26,131	21,885	186,927
Cash flow	-20,223	20,934	22,818	7,460	27,105	28,103	29,707	40,824	34,169	22,313	5,690	11,013	11,291	58,839	20,709	19,779	21,955	27,680	142,522
Investment in fixed assets (approximation)	1,313	0	1,699	6,335	0	4,784	1,599	504	61,065	2,546	3,057	2,519	5,366	5,153	3,386	32,605	13,524	4,921	4,751
Change in cash	-124,507	36,846	69,435	-27,336	37,141	59,673	-24,291	-40,665	67,212	-1,121	29,120	-2,893	-7,889	-2,470	-17,393	14,683	-15,289	23,668	-
Working capital	95,854	132,984	174,950	153,831	152,706	125,600	102,282	74,173	33,853	60,749	40,982	38,350	29,856	23,930	-29,756	7,922	20,748	12,316	-9,692
EBIT margin	-	-	-	-	-	-	-	-	-	-	-	-	-	38.9%	11.6%	9.5%	13.5%	2.4%	-
Solvency	93.4%	62.6%	89.2%	98.8%	98.0%	97.8%	97.8%	83.1%	54.8%	81.4%	83.5%	86.4%	84.4%	66.4%	16.4%	52.7%	66.0%	43.4%	14.1%
Current ratio	13.07	2.48	8.43	75.61	44.37	37.15	32.76	3.86	1.40	4.21	4.23	4.81	3.50	1.71	0.70	1.13	1.70	1.20	0.96
Debt to equity	0.07	0.60	0.12	0.01	0.02	0.02	0.02	0.20	0.83	0.23	0.20	0.16	0.18	0.51	5.11	0.90	0.52	1.30	6.09
ROE	-20.4%	11.9%	10.3%	3.2%	7.3%	8.9%	10.9%	20.5%	18.4%	22.3%	0.8%	-1.4%	-2.5%	70.9%	45.7%	11.9%	18.5%	17.6%	296.9%
ROA	-19.0%	7.5%	9.1%	3.2%	7.2%	8.7%	10.7%	17.1%	10.1%	18.1%	0.7%	-1.2%	-2.1%	47.1%	7.5%	6.3%	12.2%	7.6%	41.9%
Interest coverage	-59.31	88.12	over 100	32.07	over 100	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Customer credit	-	-	-	-	-	-	-	-	-	-	-	-	-	4 days	69 days	14 days	1 day	89 days	-
Supplier credit	-	-	-	-	-	-	-	-	-	-	-	-	-	9 days	26 days	9 days	1 day	72 days	-

Item	31-12-2025	31-12-2024	31-12-2021
Employees at the balance-sheet date	1	1	-
full-time	1	1	-
in full-time equivalents	1	1	-
Average over the year, in full-time equivalents	1	0.2	0.4
On a permanent contract	1	1	-
Joined	-	1	0
Left	-	0	1

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€1,313	-	€1,699	€6,335	-
Depreciation and write-downs of the year	€2,527	€3,051	€2,818	€1,779	€14,669

PHYSIO 3000

Annual accounts 2025

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Staff

Staff cost per FTE€33,757

Joined and left

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on PHYSIO 3000

Next steps