D.A. Physio & Coach: 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.
D.A. Physio & Coach
Largest movements
- Receivables after one year +€8,000
new in 2025: €8,000
- Tangible fixed assets -€7,224
down €7,224 (-53.4%), from €13,529 to €6,305
- Cash +€3,215
up €3,215 (+42.4%), from €7,588 to €10,804
mainly Depreciation (+€8,623) and Net result for the year (+€7,232)
- Receivables within one year +€750
up €750 (+13.7%), from €5,456 to €6,206
of which Trade receivables: +€750
- Profit (loss) carried forward +€7,232
up €7,232, from -€65 to €7,168
- Debts after one year -€5,351
down €5,351 (-38.4%), from €13,946 to €8,595
- Tax, wage and social debts +€2,453
up €2,453 (+95.6%), from €2,567 to €5,019
of which Taxes: +€2,653
- Gross operating margin +€11,967
up €11,967 (+128.3%), from €9,324 to €21,291
- Taxes +€2,654
up €2,654 (+212.0%), from €1,252 to €3,907
- Other operating charges +€486
up €486 (+367.6%), from €132 to €619
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 | €26,573 | €31,434 | +€4,861 | +18.3% |
| Fixed assets | 21/28 | €13,529 | €6,305 | -€7,224 | -53.4% |
| Tangible fixed assets | 22/27 | €13,529 | €6,305 | -€7,224 | -53.4% |
| Furniture and vehicles | 24 | €13,529 | €6,305 | -€7,224 | -53.4% |
| Current assets | 29/58 | €13,044 | €25,130 | +€12,085 | +92.7% |
| Amounts receivable after more than one year | 29 | - | €8,000 | +€8,000 | |
| Other amounts receivable | 291 | - | €8,000 | +€8,000 | |
| Amounts receivable within one year | 40/41 | €5,456 | €6,206 | +€750 | +13.7% |
| Trade receivables | 40 | - | €750 | +€750 | |
| Other amounts receivable | 41 | €5,456 | €5,456 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,588 | €10,804 | +€3,215 | +42.4% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €26,573 | €31,434 | +€4,861 | +18.3% |
| Equity | 10/15 | €4,935 | €12,168 | +€7,232 | +146.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65 | €7,168 | +€7,232 | |
| Amounts payable | 17/49 | €21,638 | €19,267 | -€2,371 | -11.0% |
| Amounts payable after more than one year | 17 | €13,946 | €8,595 | -€5,351 | -38.4% |
| Financial debts | 170/4 | €13,946 | €8,595 | -€5,351 | -38.4% |
| Amounts payable within one year | 42/48 | €7,692 | €10,672 | +€2,980 | +38.7% |
| Current portion of amounts payable after more than one year | 42 | €5,046 | €5,351 | +€306 | +6.1% |
| Trade debts | 44 | €10 | €89 | +€79 | +789.2% |
| Suppliers | 440/4 | €10 | €89 | +€79 | +789.2% |
| Taxes, remuneration and social security | 45 | €2,567 | €5,019 | +€2,453 | +95.6% |
| Taxes | 450/3 | €2,367 | €5,019 | +€2,653 | +112.1% |
| Remuneration and social security | 454/9 | €200 | - | -€200 | |
| Other amounts payable | 47/48 | €69 | €212 | +€143 | +206.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,522 | €8,623 | +€101 | +1.2% |
| Other operating charges | 640/8 | €132 | €619 | +€486 | +367.6% |
| Gross operating margin | 9900 | €9,324 | €21,291 | +€11,967 | +128.3% |
| Operating profit (loss) | 9901 | €670 | €12,049 | +€11,379 | +1698.1% |
| Financial income | 75/76B | - | €120 | +€120 | |
| Recurring financial income | 75 | - | €120 | +€120 | |
| Financial charges | 65/66B | €1,205 | €1,030 | -€175 | -14.5% |
| Recurring financial charges | 65 | €1,205 | €1,030 | -€175 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€535 | €11,139 | +€11,674 | |
| Income taxes | 67/77 | €1,252 | €3,907 | +€2,654 | +212.0% |
| Profit (loss) for the period | 9904 | -€1,787 | €7,232 | +€9,020 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,787 | €7,232 | +€9,020 |
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 4 October 2026 via checked.be.