AB PHYSIO FORM: 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.
AB PHYSIO FORM
Largest movements
- Cash +€16,853
up €16,853 (+256%), from €6,585 to €23,438
mainly Net result for the year (+€19,335) and Depreciation (+€6,386)
- Tangible fixed assets -€6,386
down €6,386 (-7.9%), from €80,738 to €74,352
of which Other tangible fixed assets: -€4,931
- Profit (loss) carried forward +€19,335
up €19,335 (+67.8%), from €28,531 to €47,866
- Other debts -€11,610
down €11,610 (-35.6%), from €32,581 to €20,971
- Tax, wage and social debts +€3,489
up €3,489 (+43.6%), from €7,995 to €11,484
- Gross operating margin +€12,122
up €12,122 (+48.4%), from €25,070 to €37,193
- Other operating charges +€3,761
up €3,761 (+3,456%), from €109 to €3,869
- Taxes +€3,491
up €3,491 (+87.3%), from €3,998 to €7,489
- Depreciation -€1,466
down €1,466 (-18.7%), from €7,852 to €6,386
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 | €87,951 | €98,921 | +€10,970 | +12.5% |
| Fixed assets | 21/28 | €80,738 | €74,352 | -€6,386 | -7.9% |
| Tangible fixed assets | 22/27 | €80,738 | €74,352 | -€6,386 | -7.9% |
| Plant, machinery and equipment | 23 | €4,379 | €3,391 | -€988 | -22.6% |
| Furniture and vehicles | 24 | €1,285 | €818 | -€467 | -36.3% |
| Other tangible fixed assets | 26 | €75,075 | €70,143 | -€4,931 | -6.6% |
| Current assets | 29/58 | €7,212 | €24,569 | +€17,357 | +241% |
| Amounts receivable within one year | 40/41 | €628 | €758 | +€131 | +20.8% |
| Trade receivables | 40 | €628 | €758 | +€131 | +20.8% |
| Cash at bank and in hand | 54/58 | €6,585 | €23,438 | +€16,853 | +256% |
| Deferred charges and accrued income | 490/1 | - | €373 | +€373 | |
| Total equity and liabilities | 10/49 | €87,951 | €98,921 | +€10,970 | +12.5% |
| Equity | 10/15 | €47,131 | €66,466 | +€19,335 | +41.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,531 | €47,866 | +€19,335 | +67.8% |
| Amounts payable | 17/49 | €40,820 | €32,455 | -€8,364 | -20.5% |
| Amounts payable within one year | 42/48 | €40,820 | €32,455 | -€8,364 | -20.5% |
| Trade debts | 44 | €244 | - | -€244 | |
| Suppliers | 440/4 | €244 | - | -€244 | |
| Taxes, remuneration and social security | 45 | €7,995 | €11,484 | +€3,489 | +43.6% |
| Taxes | 450/3 | €7,995 | €11,484 | +€3,489 | +43.6% |
| Other amounts payable | 47/48 | €32,581 | €20,971 | -€11,610 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,852 | €6,386 | -€1,466 | -18.7% |
| Other operating charges | 640/8 | €109 | €3,869 | +€3,761 | +3,456% |
| Gross operating margin | 9900 | €25,070 | €37,193 | +€12,122 | +48.4% |
| Operating profit (loss) | 9901 | €17,110 | €26,937 | +€9,828 | +57.4% |
| Financial income | 75/76B | €6 | €0 | -€6 | -95.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -95.0% |
| Financial charges | 65/66B | €176 | €114 | -€62 | -35.3% |
| Recurring financial charges | 65 | €176 | €114 | -€62 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €16,940 | €26,824 | +€9,884 | +58.3% |
| Income taxes | 67/77 | €3,998 | €7,489 | +€3,491 | +87.3% |
| Profit (loss) for the period | 9904 | €12,942 | €19,335 | +€6,392 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,942 | €19,335 | +€6,392 | +49.4% |
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 16 October 2026 via checked.be.