B.A. PHYSIOCARE: what changed
B.A. PHYSIOCARE
Largest movements
- Deferred charges and accrued income +€10,854
new in 2025: €10,854
- Cash +€6,683
up €6,683 (+58.3%), from €11,455 to €18,138
mainly Net result for the year (+€15,706) and Tax, wage and social debts (+€4,214)
- Tangible fixed assets -€874
down €874 (-50.3%), from €1,739 to €864
- Receivables within one year +€534
new in 2025: €534
- Profit (loss) carried forward +€15,706
up €15,706 (+217%), from €7,251 to €22,957
- Tax, wage and social debts +€4,214
up €4,214 (+221%), from €1,910 to €6,124
- Other debts -€2,135
down €2,135 (-62.0%), from €3,446 to €1,310
- Trade debts -€588
no longer reported in 2025 (was €588)
- Gross operating margin +€10,979
up €10,979 (+109%), from €10,066 to €21,045
- Taxes +€2,305
up €2,305 (+121%), from €1,910 to €4,214
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,194 | €30,391 | +€17,197 | +130% |
| Fixed assets | 21/28 | €1,739 | €864 | -€874 | -50.3% |
| Tangible fixed assets | 22/27 | €1,739 | €864 | -€874 | -50.3% |
| Furniture and vehicles | 24 | €1,739 | €864 | -€874 | -50.3% |
| Current assets | 29/58 | €11,455 | €29,526 | +€18,071 | +158% |
| Amounts receivable within one year | 40/41 | - | €534 | +€534 | |
| Trade receivables | 40 | - | €534 | +€534 | |
| Cash at bank and in hand | 54/58 | €11,455 | €18,138 | +€6,683 | +58.3% |
| Deferred charges and accrued income | 490/1 | - | €10,854 | +€10,854 | |
| Total equity and liabilities | 10/49 | €13,194 | €30,391 | +€17,197 | +130% |
| Equity | 10/15 | €7,251 | €22,957 | +€15,706 | +217% |
| Profit (loss) carried forward | 14 | €7,251 | €22,957 | +€15,706 | +217% |
| Amounts payable | 17/49 | €5,943 | €7,434 | +€1,491 | +25.1% |
| Amounts payable within one year | 42/48 | €5,943 | €7,434 | +€1,491 | +25.1% |
| Trade debts | 44 | €588 | - | -€588 | |
| Suppliers | 440/4 | €588 | - | -€588 | |
| Taxes, remuneration and social security | 45 | €1,910 | €6,124 | +€4,214 | +221% |
| Taxes | 450/3 | €1,910 | €6,124 | +€4,214 | +221% |
| Other amounts payable | 47/48 | €3,446 | €1,310 | -€2,135 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €874 | €874 | = | 0.0% |
| Other operating charges | 640/8 | - | €175 | +€175 | |
| Gross operating margin | 9900 | €10,066 | €21,045 | +€10,979 | +109% |
| Operating profit (loss) | 9901 | €9,192 | €19,995 | +€10,804 | +118% |
| Financial charges | 65/66B | €31 | €75 | +€44 | +140% |
| Recurring financial charges | 65 | €31 | €75 | +€44 | +140% |
| Profit (loss) for the period before taxes | 9903 | €9,160 | €19,920 | +€10,760 | +117% |
| Income taxes | 67/77 | €1,910 | €4,214 | +€2,305 | +121% |
| Profit (loss) for the period | 9904 | €7,251 | €15,706 | +€8,455 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €7,251 | €15,706 | +€8,455 | +117% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.