EVRARD PHYSIOCARE: 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.
EVRARD PHYSIOCARE
Largest movements
- Receivables within one year +€7,094
up €7,094 (+1,918%), from €370 to €7,464
of which Other amounts receivable: +€6,710
- Deferred charges and accrued income +€851
up €851 (+147%), from €580 to €1,431
- Tax, wage and social debts +€6,768
up €6,768 (+106%), from €6,401 to €13,170
of which Taxes: +€4,747
- Profit (loss) carried forward +€5,120
up €5,120 (+20.0%), from €25,544 to €30,663
- Trade debts -€4,317
down €4,317 (-69.3%), from €6,233 to €1,916
- Gross operating margin -€13,081
down €13,081 (-53.2%), from €24,602 to €11,521
- Taxes -€2,411
down €2,411 (-37.7%), from €6,401 to €3,990
- Financial charges +€2,125
up €2,125 (+106,234%), from €2 to €2,127
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 | €44,178 | €51,749 | +€7,571 | +17.1% |
| Fixed assets | 21/28 | €774 | €501 | -€273 | -35.2% |
| Tangible fixed assets | 22/27 | €774 | €501 | -€273 | -35.2% |
| Furniture and vehicles | 24 | €774 | €501 | -€273 | -35.2% |
| Current assets | 29/58 | €43,404 | €51,248 | +€7,844 | +18.1% |
| Amounts receivable within one year | 40/41 | €370 | €7,464 | +€7,094 | +1,918% |
| Trade receivables | 40 | - | €384 | +€384 | |
| Other amounts receivable | 41 | €370 | €7,079 | +€6,710 | +1,814% |
| Cash at bank and in hand | 54/58 | €42,454 | €42,353 | -€101 | -0.2% |
| Deferred charges and accrued income | 490/1 | €580 | €1,431 | +€851 | +147% |
| Total equity and liabilities | 10/49 | €44,178 | €51,749 | +€7,571 | +17.1% |
| Equity | 10/15 | €31,544 | €36,663 | +€5,120 | +16.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,544 | €30,663 | +€5,120 | +20.0% |
| Amounts payable | 17/49 | €12,634 | €15,086 | +€2,451 | +19.4% |
| Amounts payable within one year | 42/48 | €12,634 | €15,086 | +€2,451 | +19.4% |
| Trade debts | 44 | €6,233 | €1,916 | -€4,317 | -69.3% |
| Suppliers | 440/4 | €6,233 | €1,916 | -€4,317 | -69.3% |
| Taxes, remuneration and social security | 45 | €6,401 | €13,170 | +€6,768 | +106% |
| Taxes | 450/3 | €6,401 | €11,148 | +€4,747 | +74.1% |
| Remuneration and social security | 454/9 | - | €2,022 | +€2,022 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | €273 | +€229 | +520% |
| Other operating charges | 640/8 | €80 | €214 | +€134 | +168% |
| Gross operating margin | 9900 | €24,602 | €11,521 | -€13,081 | -53.2% |
| Operating profit (loss) | 9901 | €24,478 | €11,034 | -€13,444 | -54.9% |
| Financial income | 75/76B | €276 | €202 | -€73 | -26.6% |
| Recurring financial income | 75 | €276 | €202 | -€73 | -26.6% |
| Financial charges | 65/66B | €2 | €2,127 | +€2,125 | +106,234% |
| Recurring financial charges | 65 | €2 | €2,127 | +€2,125 | +106,234% |
| Profit (loss) for the period before taxes | 9903 | €24,752 | €9,110 | -€15,642 | -63.2% |
| Income taxes | 67/77 | €6,401 | €3,990 | -€2,411 | -37.7% |
| Profit (loss) for the period | 9904 | €18,350 | €5,120 | -€13,231 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,350 | €5,120 | -€13,231 | -72.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.