DPHYSIO: 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.
DPHYSIO
Largest movements
- Tangible fixed assets +€11,785
up €11,785 (+1012.1%), from €1,164 to €12,949
of which Plant, machinery and equipment: +€12,251
- Cash +€4,056
up €4,056 (+63.4%), from €6,399 to €10,454
mainly Other debts (+€27,439) and Depreciation (+€5,506)
- Other debts +€27,439
new in 2024: €27,439
- Profit (loss) carried forward -€10,292
down €10,292, from €720 to -€9,572
- Debts after one year -€4,721
no longer reported in 2024 (was €4,721)
- Tax, wage and social debts +€1,948
new in 2024: €1,948
- Trade debts +€1,467
up €1,467 (+2187.6%), from €67 to €1,534
- Purchases and services +€30,313
up €30,313 (+41.8%), from €72,451 to €102,763
- Gross operating margin -€15,406
down €15,406, from €10,746 to -€4,660
- Turnover +€14,907
up €14,907 (+17.9%), from €83,196 to €98,104
- Taxes -€8,000
no longer reported in 2024 (was €8,000)
- Depreciation +€5,271
up €5,271 (+2248.7%), from €234 to €5,506
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,509 | €24,349 | +€15,840 | +186.2% |
| Fixed assets | 21/28 | €1,164 | €12,949 | +€11,785 | +1012.1% |
| Tangible fixed assets | 22/27 | €1,164 | €12,949 | +€11,785 | +1012.1% |
| Plant, machinery and equipment | 23 | - | €12,251 | +€12,251 | |
| Furniture and vehicles | 24 | €1,164 | €698 | -€466 | -40.0% |
| Current assets | 29/58 | €7,344 | €11,400 | +€4,056 | +55.2% |
| Amounts receivable within one year | 40/41 | €946 | €946 | = | 0.0% |
| Other amounts receivable | 41 | €946 | €946 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,399 | €10,454 | +€4,056 | +63.4% |
| Total equity and liabilities | 10/49 | €8,509 | €24,349 | +€15,840 | +186.2% |
| Equity | 10/15 | €3,720 | -€6,572 | -€10,292 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €720 | -€9,572 | -€10,292 | |
| Amounts payable | 17/49 | €4,788 | €30,921 | +€26,132 | +545.7% |
| Amounts payable after more than one year | 17 | €4,721 | - | -€4,721 | |
| Financial debts | 170/4 | €4,721 | - | -€4,721 | |
| Amounts payable within one year | 42/48 | €67 | €30,921 | +€30,854 | +46023.1% |
| Trade debts | 44 | €67 | €1,534 | +€1,467 | +2187.6% |
| Suppliers | 440/4 | €67 | €1,534 | +€1,467 | +2187.6% |
| Taxes, remuneration and social security | 45 | - | €1,948 | +€1,948 | |
| Remuneration and social security | 454/9 | - | €1,948 | +€1,948 | |
| Other amounts payable | 47/48 | - | €27,439 | +€27,439 | |
| Turnover | 70 | €83,196 | €98,104 | +€14,907 | +17.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,451 | €102,763 | +€30,313 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €5,506 | +€5,271 | +2248.7% |
| Other operating charges | 640/8 | €1,138 | €1,300 | +€162 | +14.2% |
| Gross operating margin | 9900 | €10,746 | -€4,660 | -€15,406 | |
| Operating profit (loss) | 9901 | €9,373 | -€11,466 | -€20,839 | |
| Financial income | 75/76B | €4 | €1,401 | +€1,398 | +39146.8% |
| Recurring financial income | 75 | €4 | €1,398 | +€1,395 | +39062.7% |
| Non-recurring financial income | 76B | €4 | €3 | -€1 | -16.0% |
| Financial charges | 65/66B | €656 | €227 | -€429 | -65.4% |
| Recurring financial charges | 65 | €638 | €227 | -€411 | -64.4% |
| Non-recurring financial charges | 66B | €18 | €0 | -€18 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €8,720 | -€10,292 | -€19,012 | |
| Income taxes | 67/77 | €8,000 | - | -€8,000 | |
| Profit (loss) for the period | 9904 | €720 | -€10,292 | -€11,012 | |
| Profit (loss) for the period to be appropriated | 9905 | €720 | -€10,292 | -€11,012 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.