ACTIVE PHYSIO: 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.
ACTIVE PHYSIO
Largest movements
- Cash +€58,219
up €58,219 (+231.1%), from €25,189 to €83,408
mainly Net result for the year (+€58,224) and Depreciation (+€21,340)
- Receivables within one year +€15,367
up €15,367 (+171.5%), from €8,959 to €24,326
of which Other amounts receivable: +€10,681
- Deferred charges and accrued income -€10,430
down €10,430 (-78.1%), from €13,347 to €2,917
- Tangible fixed assets -€2,253
down €2,253 (-5.0%), from €45,513 to €43,260
of which Furniture and vehicles: -€13,580
- Reserves +€58,401
up €58,401 (+77.1%), from €75,728 to €134,129
- Other debts +€4,428
up €4,428 (+38.0%), from €11,639 to €16,068
- Trade debts -€2,917
down €2,917 (-87.6%), from €3,331 to €414
- Gross operating margin +€16,556
up €16,556 (+18.6%), from €89,118 to €105,674
- Taxes +€10,383
up €10,383 (+71.2%), from €14,584 to €24,967
- Depreciation +€2,834
up €2,834 (+15.3%), from €18,506 to €21,340
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 | €93,698 | €154,601 | +€60,903 | +65.0% |
| Fixed assets | 21/28 | €46,203 | €43,950 | -€2,253 | -4.9% |
| Tangible fixed assets | 22/27 | €45,513 | €43,260 | -€2,253 | -5.0% |
| Plant, machinery and equipment | 23 | €8,645 | €8,638 | -€8 | -0.1% |
| Furniture and vehicles | 24 | €31,117 | €17,538 | -€13,580 | -43.6% |
| Other tangible fixed assets | 26 | €5,751 | €17,085 | +€11,334 | +197.1% |
| Financial fixed assets | 28 | €690 | €690 | = | 0.0% |
| Current assets | 29/58 | €47,495 | €110,651 | +€63,156 | +133.0% |
| Amounts receivable within one year | 40/41 | €8,959 | €24,326 | +€15,367 | +171.5% |
| Trade receivables | 40 | €1,543 | €6,229 | +€4,686 | +303.7% |
| Other amounts receivable | 41 | €7,416 | €18,097 | +€10,681 | +144.0% |
| Cash at bank and in hand | 54/58 | €25,189 | €83,408 | +€58,219 | +231.1% |
| Deferred charges and accrued income | 490/1 | €13,347 | €2,917 | -€10,430 | -78.1% |
| Total equity and liabilities | 10/49 | €93,698 | €154,601 | +€60,903 | +65.0% |
| Equity | 10/15 | €78,728 | €137,129 | +€58,401 | +74.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,728 | €134,129 | +€58,401 | +77.1% |
| Distributable reserves | 133 | €75,728 | €134,129 | +€58,401 | +77.1% |
| Amounts payable | 17/49 | €14,970 | €17,472 | +€2,502 | +16.7% |
| Amounts payable within one year | 42/48 | €14,970 | €17,472 | +€2,502 | +16.7% |
| Trade debts | 44 | €3,331 | €414 | -€2,917 | -87.6% |
| Suppliers | 440/4 | €3,331 | €414 | -€2,917 | -87.6% |
| Taxes, remuneration and social security | 45 | - | €991 | +€991 | |
| Taxes | 450/3 | - | €991 | +€991 | |
| Other amounts payable | 47/48 | €11,639 | €16,068 | +€4,428 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,506 | €21,340 | +€2,834 | +15.3% |
| Other operating charges | 640/8 | €954 | €991 | +€38 | +4.0% |
| Gross operating margin | 9900 | €89,118 | €105,674 | +€16,556 | +18.6% |
| Operating profit (loss) | 9901 | €69,658 | €83,342 | +€13,684 | +19.6% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €120 | €151 | +€31 | +25.7% |
| Recurring financial charges | 65 | €120 | €151 | +€31 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €69,542 | €83,191 | +€13,650 | +19.6% |
| Income taxes | 67/77 | €14,584 | €24,967 | +€10,383 | +71.2% |
| Profit (loss) for the period | 9904 | €54,957 | €58,224 | +€3,267 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,957 | €58,224 | +€3,267 | +5.9% |
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 5 October 2026 via checked.be.