B-Physio: 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.
B-Physio
Largest movements
- Receivables within one year -€29,900
no longer reported in 2025 (was €29,900)
- Cash -€10,156
down €10,156 (-29.7%), from €34,177 to €24,021
mainly Contributions, distributions and other (-€67,000) and Deferred charges and accrued income (-€4,152)
- Tangible fixed assets -€9,178
down €9,178 (-53.0%), from €17,314 to €8,136
of which Furniture and vehicles: -€8,874
- Deferred charges and accrued income +€4,152
up €4,152 (+2,714%), from €153 to €4,305
- Reserves -€62,156
down €62,156 (-87.5%), from €71,000 to €8,844
- Other debts +€17,888
new in 2025: €17,888
- Gross operating margin +€6,750
up €6,750 (+61.8%), from €10,919 to €17,669
- Depreciation +€5,093
up €5,093 (+102%), from €4,983 to €10,076
- Financial income -€518
down €518 (-37.7%), from €1,373 to €855
- Taxes +€492
up €492 (+23.1%), from €2,126 to €2,618
- Financial charges -€328
down €328 (-30.5%), from €1,076 to €748
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 | €81,544 | €36,462 | -€45,082 | -55.3% |
| Fixed assets | 21/28 | €17,314 | €8,136 | -€9,178 | -53.0% |
| Tangible fixed assets | 22/27 | €17,314 | €8,136 | -€9,178 | -53.0% |
| Plant, machinery and equipment | 23 | €872 | €568 | -€304 | -34.9% |
| Furniture and vehicles | 24 | €16,442 | €7,568 | -€8,874 | -54.0% |
| Current assets | 29/58 | €64,230 | €28,326 | -€35,904 | -55.9% |
| Amounts receivable within one year | 40/41 | €29,900 | - | -€29,900 | |
| Other amounts receivable | 41 | €29,900 | - | -€29,900 | |
| Cash at bank and in hand | 54/58 | €34,177 | €24,021 | -€10,156 | -29.7% |
| Deferred charges and accrued income | 490/1 | €153 | €4,305 | +€4,152 | +2,714% |
| Total equity and liabilities | 10/49 | €81,544 | €36,462 | -€45,082 | -55.3% |
| Equity | 10/15 | €77,234 | €14,844 | -€62,390 | -80.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €71,000 | €8,844 | -€62,156 | -87.5% |
| Distributable reserves | 133 | €71,000 | €8,844 | -€62,156 | -87.5% |
| Profit (loss) carried forward | 14 | €234 | - | -€234 | |
| Amounts payable | 17/49 | €4,310 | €21,618 | +€17,308 | +402% |
| Amounts payable within one year | 42/48 | €4,310 | €21,618 | +€17,308 | +402% |
| Trade debts | 44 | €2,110 | €1,462 | -€648 | -30.7% |
| Suppliers | 440/4 | €2,110 | €1,462 | -€648 | -30.7% |
| Taxes, remuneration and social security | 45 | €2,200 | €2,268 | +€68 | +3.1% |
| Taxes | 450/3 | €2,200 | €2,268 | +€68 | +3.1% |
| Other amounts payable | 47/48 | - | €17,888 | +€17,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,983 | €10,076 | +€5,093 | +102% |
| Other operating charges | 640/8 | €373 | €472 | +€99 | +26.5% |
| Gross operating margin | 9900 | €10,919 | €17,669 | +€6,750 | +61.8% |
| Operating profit (loss) | 9901 | €5,563 | €7,121 | +€1,558 | +28.0% |
| Financial income | 75/76B | €1,373 | €855 | -€518 | -37.7% |
| Recurring financial income | 75 | €1,373 | €855 | -€518 | -37.7% |
| Financial charges | 65/66B | €1,076 | €748 | -€328 | -30.5% |
| Recurring financial charges | 65 | €1,076 | €748 | -€328 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €5,860 | €7,228 | +€1,368 | +23.3% |
| Income taxes | 67/77 | €2,126 | €2,618 | +€492 | +23.1% |
| Profit (loss) for the period | 9904 | €3,734 | €4,610 | +€876 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,734 | €4,610 | +€876 | +23.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.