B.O. 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.
B.O. PHYSIO
Largest movements
- Deferred charges and accrued income -€2,089
down €2,089 (-25.3%), from €8,258 to €6,170
- Cash -€1,938
down €1,938 (-31.6%), from €6,125 to €4,188
mainly Net result for the year (-€2,606) and Trade debts (-€1,398)
- Tangible fixed assets -€449
down €449 (-11.2%), from €4,000 to €3,550
- Profit (loss) carried forward -€2,606
down €2,606, from €87 to -€2,520
- Trade debts -€1,398
down €1,398 (-62.1%), from €2,251 to €852
- Other debts -€1,386
down €1,386 (-9.2%), from €15,108 to €13,721
- Tax, wage and social debts +€915
up €915 (+97.4%), from €939 to €1,854
- Other operating charges +€2,821
up €2,821 (+7870.3%), from €36 to €2,857
- Gross operating margin +€822
up €822 (+42.4%), from €1,941 to €2,763
- Depreciation +€720
up €720 (+89.2%), from €807 to €1,527
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 | €18,383 | €13,907 | -€4,476 | -24.3% |
| Fixed assets | 21/28 | €4,000 | €3,550 | -€449 | -11.2% |
| Tangible fixed assets | 22/27 | €4,000 | €3,550 | -€449 | -11.2% |
| Furniture and vehicles | 24 | €4,000 | €3,550 | -€449 | -11.2% |
| Current assets | 29/58 | €14,384 | €10,357 | -€4,027 | -28.0% |
| Cash at bank and in hand | 54/58 | €6,125 | €4,188 | -€1,938 | -31.6% |
| Deferred charges and accrued income | 490/1 | €8,258 | €6,170 | -€2,089 | -25.3% |
| Total equity and liabilities | 10/49 | €18,383 | €13,907 | -€4,476 | -24.3% |
| Equity | 10/15 | €87 | -€2,520 | -€2,606 | |
| Profit (loss) carried forward | 14 | €87 | -€2,520 | -€2,606 | |
| Amounts payable | 17/49 | €18,297 | €16,427 | -€1,870 | -10.2% |
| Amounts payable within one year | 42/48 | €18,297 | €16,427 | -€1,870 | -10.2% |
| Trade debts | 44 | €2,251 | €852 | -€1,398 | -62.1% |
| Suppliers | 440/4 | €2,251 | €852 | -€1,398 | -62.1% |
| Taxes, remuneration and social security | 45 | €939 | €1,854 | +€915 | +97.4% |
| Taxes | 450/3 | €939 | €1,854 | +€915 | +97.4% |
| Other amounts payable | 47/48 | €15,108 | €13,721 | -€1,386 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €1,527 | +€720 | +89.2% |
| Other operating charges | 640/8 | €36 | €2,857 | +€2,821 | +7870.3% |
| Gross operating margin | 9900 | €1,941 | €2,763 | +€822 | +42.4% |
| Operating profit (loss) | 9901 | €1,098 | -€1,621 | -€2,719 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €73 | €70 | -€3 | -3.7% |
| Recurring financial charges | 65 | €73 | €70 | -€3 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €1,025 | -€1,692 | -€2,717 | |
| Income taxes | 67/77 | €939 | €915 | -€24 | -2.6% |
| Profit (loss) for the period | 9904 | €87 | -€2,606 | -€2,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €87 | -€2,606 | -€2,693 |
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 30 September 2026 via checked.be.