CDT 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.
CDT Physio
Largest movements
- Cash +€16,897
up €16,897 (+57.7%), from €29,260 to €46,157
mainly Net result for the year (+€21,119) and Receivables within one year (+€6,887)
- Receivables after one year +€7,500
up €7,500 (+469%), from €1,600 to €9,100
- Receivables within one year -€6,887
down €6,887 (-45.2%), from €15,237 to €8,350
- Tangible fixed assets +€3,821
up €3,821 (+561%), from €681 to €4,502
of which Furniture and vehicles: +€2,478
- Profit (loss) carried forward +€21,119
up €21,119 (+53.8%), from €39,242 to €60,361
- Tax, wage and social debts -€1,800
down €1,800 (-34.0%), from €5,300 to €3,500
- Trade debts +€1,284
up €1,284 (+571%), from €225 to €1,509
- Other debts +€728
up €728 (+6,614%), from €11 to €739
- Gross operating margin +€6,422
up €6,422 (+29.9%), from €21,460 to €27,882
- Taxes +€854
up €854 (+15.8%), from €5,410 to €6,264
- Depreciation +€430
up €430 (+257%), from €167 to €597
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 | €46,778 | €68,109 | +€21,331 | +45.6% |
| Fixed assets | 21/28 | €681 | €4,502 | +€3,821 | +561% |
| Tangible fixed assets | 22/27 | €681 | €4,502 | +€3,821 | +561% |
| Furniture and vehicles | 24 | €681 | €3,159 | +€2,478 | +364% |
| Other tangible fixed assets | 26 | - | €1,343 | +€1,343 | |
| Current assets | 29/58 | €46,097 | €63,607 | +€17,510 | +38.0% |
| Amounts receivable after more than one year | 29 | €1,600 | €9,100 | +€7,500 | +469% |
| Other amounts receivable | 291 | €1,600 | €9,100 | +€7,500 | +469% |
| Amounts receivable within one year | 40/41 | €15,237 | €8,350 | -€6,887 | -45.2% |
| Trade receivables | 40 | €15,237 | €8,350 | -€6,887 | -45.2% |
| Cash at bank and in hand | 54/58 | €29,260 | €46,157 | +€16,897 | +57.7% |
| Total equity and liabilities | 10/49 | €46,778 | €68,109 | +€21,331 | +45.6% |
| Equity | 10/15 | €41,242 | €62,361 | +€21,119 | +51.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,242 | €60,361 | +€21,119 | +53.8% |
| Amounts payable | 17/49 | €5,536 | €5,748 | +€212 | +3.8% |
| Amounts payable within one year | 42/48 | €5,536 | €5,748 | +€212 | +3.8% |
| Trade debts | 44 | €225 | €1,509 | +€1,284 | +571% |
| Suppliers | 440/4 | €225 | €1,509 | +€1,284 | +571% |
| Taxes, remuneration and social security | 45 | €5,300 | €3,500 | -€1,800 | -34.0% |
| Taxes | 450/3 | €5,300 | €3,500 | -€1,800 | -34.0% |
| Other amounts payable | 47/48 | €11 | €739 | +€728 | +6,614% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €597 | +€430 | +257% |
| Gross operating margin | 9900 | €21,460 | €27,882 | +€6,422 | +29.9% |
| Operating profit (loss) | 9901 | €21,293 | €27,285 | +€5,992 | +28.1% |
| Financial income | 75/76B | €32 | €273 | +€241 | +753% |
| Recurring financial income | 75 | €32 | €273 | +€241 | +753% |
| Financial charges | 65/66B | €155 | €175 | +€20 | +13.0% |
| Recurring financial charges | 65 | €155 | €175 | +€20 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €21,170 | €27,383 | +€6,213 | +29.3% |
| Income taxes | 67/77 | €5,410 | €6,264 | +€854 | +15.8% |
| Profit (loss) for the period | 9904 | €15,760 | €21,119 | +€5,359 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,760 | €21,119 | +€5,359 | +34.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.