ALLEMAND PHYSIO MOVE CONCEPT: 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.
ALLEMAND PHYSIO MOVE CONCEPT
Largest movements
- Tangible fixed assets +€26,394
up €26,394 (+1,036%), from €2,548 to €28,942
of which Furniture and vehicles: +€26,959
- Receivables within one year +€9,113
up €9,113 (+57.2%), from €15,929 to €25,042
- Cash +€5,338
up €5,338 (+26.1%), from €20,470 to €25,808
mainly Net result for the year (+€20,113) and Debts after one year (+€16,426)
- Intangible fixed assets -€5,000
down €5,000 (-13.3%), from €37,479 to €32,479
- Deferred charges and accrued income +€3,129
up €3,129 (+2,235%), from €140 to €3,269
- Profit (loss) carried forward +€20,113
up €20,113 (+92.4%), from €21,763 to €41,876
- Debts after one year +€16,426
up €16,426 (+47.5%), from €34,565 to €50,991
- Current portion of long-term debt +€4,201
up €4,201 (+87.0%), from €4,830 to €9,031
- Other debts -€3,714
down €3,714 (-100.0%), from €3,715 to €1
- Trade debts +€3,012
up €3,012 (+359%), from €838 to €3,850
- Gross operating margin +€27,580
up €27,580 (+135%), from €20,456 to €48,036
- Taxes +€7,804
up €7,804 (+287%), from €2,718 to €10,522
- Depreciation +€5,476
up €5,476 (+66.8%), from €8,196 to €13,672
- Write-downs -€2,071
down €2,071 (-74.7%), from €2,774 to €703
- Other operating charges +€1,501
up €1,501 (+2,383%), from €63 to €1,564
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,350 | €115,540 | +€38,190 | +49.4% |
| Formation expenses | 20 | €784 | - | -€784 | |
| Fixed assets | 21/28 | €40,027 | €61,421 | +€21,394 | +53.4% |
| Intangible fixed assets | 21 | €37,479 | €32,479 | -€5,000 | -13.3% |
| Tangible fixed assets | 22/27 | €2,548 | €28,942 | +€26,394 | +1,036% |
| Plant, machinery and equipment | 23 | €725 | €160 | -€565 | -77.9% |
| Furniture and vehicles | 24 | €1,823 | €28,782 | +€26,959 | +1,479% |
| Current assets | 29/58 | €36,539 | €54,119 | +€17,580 | +48.1% |
| Amounts receivable within one year | 40/41 | €15,929 | €25,042 | +€9,113 | +57.2% |
| Trade receivables | 40 | €15,929 | €25,042 | +€9,113 | +57.2% |
| Cash at bank and in hand | 54/58 | €20,470 | €25,808 | +€5,338 | +26.1% |
| Deferred charges and accrued income | 490/1 | €140 | €3,269 | +€3,129 | +2,235% |
| Total equity and liabilities | 10/49 | €77,350 | €115,540 | +€38,190 | +49.4% |
| Equity | 10/15 | €26,763 | €46,876 | +€20,113 | +75.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,763 | €41,876 | +€20,113 | +92.4% |
| Amounts payable | 17/49 | €50,587 | €68,664 | +€18,077 | +35.7% |
| Amounts payable after more than one year | 17 | €34,565 | €50,991 | +€16,426 | +47.5% |
| Financial debts | 170/4 | €34,565 | €50,991 | +€16,426 | +47.5% |
| Amounts payable within one year | 42/48 | €16,022 | €17,673 | +€1,651 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €4,830 | €9,031 | +€4,201 | +87.0% |
| Trade debts | 44 | €838 | €3,850 | +€3,012 | +359% |
| Suppliers | 440/4 | €838 | €3,850 | +€3,012 | +359% |
| Taxes, remuneration and social security | 45 | €6,639 | €4,791 | -€1,848 | -27.8% |
| Taxes | 450/3 | €6,639 | €4,791 | -€1,848 | -27.8% |
| Other amounts payable | 47/48 | €3,715 | €1 | -€3,714 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,196 | €13,672 | +€5,476 | +66.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,774 | €703 | -€2,071 | -74.7% |
| Other operating charges | 640/8 | €63 | €1,564 | +€1,501 | +2,383% |
| Gross operating margin | 9900 | €20,456 | €48,036 | +€27,580 | +135% |
| Operating profit (loss) | 9901 | €9,423 | €32,097 | +€22,674 | +241% |
| Financial income | 75/76B | €144 | - | -€144 | |
| Recurring financial income | 75 | €144 | - | -€144 | |
| Financial charges | 65/66B | €2,022 | €1,462 | -€560 | -27.7% |
| Recurring financial charges | 65 | €2,022 | €1,462 | -€560 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €7,545 | €30,635 | +€23,090 | +306% |
| Income taxes | 67/77 | €2,718 | €10,522 | +€7,804 | +287% |
| Profit (loss) for the period | 9904 | €4,827 | €20,113 | +€15,286 | +317% |
| Profit (loss) for the period to be appropriated | 9905 | €4,827 | €20,113 | +€15,286 | +317% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.