DFIL: what changed
What changed
DFIL
NACE 86.951, Physiotherapy
filed annual accounts (NBB)
Net result for the year
€35,404
2024 · €36,230-€825
Equity
€146,549
2024 · €111,145+€35,404
Cash
€147,808
2024 · €115,812+€31,996
Balance sheet total
€196,364
2024 · €167,853+€28,511
Largest movements
Assets
- Cash +€31,996
up €31,996 (+27.6%), from €115,812 to €147,808
mainly Net result for the year (+€35,404) and Depreciation (+€10,980)
- Stocks and contracts -€4,061
down €4,061 (-20.3%), from €19,979 to €15,918
- Receivables within one year -€2,055
no longer reported in 2025 (was €2,055)
of which Other amounts receivable: -€1,385
- Deferred charges and accrued income +€2,029
up €2,029 (+283%), from €717 to €2,746
Equity and liabilities
- Reserves +€35,400
up €35,400 (+38.3%), from €92,510 to €127,910
- Trade debts -€3,775
down €3,775 (-19.6%), from €19,277 to €15,502
- Other debts -€3,289
down €3,289 (-18.3%), from €18,003 to €14,713
- Debts after one year -€3,159
no longer reported in 2025 (was €3,159)
- Tax, wage and social debts +€3,100
up €3,100 (+43.0%), from €7,205 to €10,306
of which Taxes: +€3,009
Income statement
- Gross operating margin -€5,500
down €5,500 (-5.5%), from €99,937 to €94,436
- Write-downs -€3,834
down €3,834, from €1,633 to -€2,201
- Financial charges -€1,949
down €1,949 (-77.3%), from €2,521 to €572
- Depreciation +€1,202
up €1,202 (+12.3%), from €9,778 to €10,980
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.
Result 2024
€36,230
Gross operating margin
-€5,500
Staff costs
+€820
Depreciation
-€1,202
Write-downs
+€3,834
Other operating charges
-€229
Financial income
-€699
Financial charges
+€1,949
Taxes
+€203
Result 2025
€35,404
raises the resultlowers the result
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.
From operations
+€49,507
Investment
-€11,581
Financing
-€5,930
Cash 2024
€115,812
From operations (derived)
+€49,507
Net result for the year
+€35,404
Depreciation
+€10,980
Stocks and contracts
+€4,061
Receivables within one year
+€2,055
Deferred charges and accrued income
-€2,029
Trade debts
-€3,775
Tax, wage and social debts
+€3,100
Other debts
-€3,289
Accrued charges and deferred income
+€3,000
Investment (derived)
-€11,581
Investment in fixed assets (net)
-€11,581
Financing
-€5,930
Debts after one year
-€3,159
Current portion of long-term debt
-€1,165
Short-term financial debts
-€1,606
Cash 2025
€147,808
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,853 | €196,364 | +€28,511 | +17.0% |
| Fixed assets | 21/28 | €29,291 | €29,892 | +€601 | +2.1% |
| Tangible fixed assets | 22/27 | €29,141 | €29,742 | +€601 | +2.1% |
| Plant, machinery and equipment | 23 | €25,295 | €24,070 | -€1,225 | -4.8% |
| Furniture and vehicles | 24 | €3,846 | €5,672 | +€1,826 | +47.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €138,562 | €166,472 | +€27,910 | +20.1% |
| Stocks and contracts in progress | 3 | €19,979 | €15,918 | -€4,061 | -20.3% |
| Stocks | 30/36 | €19,979 | €15,918 | -€4,061 | -20.3% |
| Amounts receivable within one year | 40/41 | €2,055 | - | -€2,055 | |
| Trade receivables | 40 | €670 | - | -€670 | |
| Other amounts receivable | 41 | €1,385 | - | -€1,385 | |
| Cash at bank and in hand | 54/58 | €115,812 | €147,808 | +€31,996 | +27.6% |
| Deferred charges and accrued income | 490/1 | €717 | €2,746 | +€2,029 | +283% |
| Total equity and liabilities | 10/49 | €167,853 | €196,364 | +€28,511 | +17.0% |
| Equity | 10/15 | €111,145 | €146,549 | +€35,404 | +31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,510 | €127,910 | +€35,400 | +38.3% |
| Distributable reserves | 133 | €92,510 | €127,910 | +€35,400 | +38.3% |
| Profit (loss) carried forward | 14 | €35 | €39 | +€4 | +11.9% |
| Amounts payable | 17/49 | €56,708 | €49,815 | -€6,893 | -12.2% |
| Amounts payable after more than one year | 17 | €3,159 | - | -€3,159 | |
| Financial debts | 170/4 | €3,159 | - | -€3,159 | |
| Amounts payable within one year | 42/48 | €53,549 | €46,815 | -€6,734 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €4,066 | €2,901 | -€1,165 | -28.6% |
| Financial debts | 43 | €4,998 | €3,392 | -€1,606 | -32.1% |
| Credit institutions | 430/8 | €4,998 | €3,392 | -€1,606 | -32.1% |
| Trade debts | 44 | €19,277 | €15,502 | -€3,775 | -19.6% |
| Suppliers | 440/4 | €19,277 | €15,502 | -€3,775 | -19.6% |
| Taxes, remuneration and social security | 45 | €7,205 | €10,306 | +€3,100 | +43.0% |
| Taxes | 450/3 | €3,500 | €6,509 | +€3,009 | +86.0% |
| Remuneration and social security | 454/9 | €3,705 | €3,797 | +€92 | +2.5% |
| Other amounts payable | 47/48 | €18,003 | €14,713 | -€3,289 | -18.3% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €33,417 | €32,597 | -€820 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,778 | €10,980 | +€1,202 | +12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,633 | -€2,201 | -€3,834 | |
| Other operating charges | 640/8 | €556 | €786 | +€229 | +41.2% |
| Gross operating margin | 9900 | €99,937 | €94,436 | -€5,500 | -5.5% |
| Operating profit (loss) | 9901 | €54,553 | €52,274 | -€2,279 | -4.2% |
| Financial income | 75/76B | €1,576 | €878 | -€699 | -44.3% |
| Recurring financial income | 75 | €1,576 | €878 | -€699 | -44.3% |
| Financial charges | 65/66B | €2,521 | €572 | -€1,949 | -77.3% |
| Recurring financial charges | 65 | €2,521 | €572 | -€1,949 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | €53,608 | €52,580 | -€1,028 | -1.9% |
| Income taxes | 67/77 | €17,379 | €17,176 | -€203 | -1.2% |
| Profit (loss) for the period | 9904 | €36,230 | €35,404 | -€825 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,230 | €35,404 | -€825 | -2.3% |
Next steps
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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 2 November 2026 via checked.be.