FFysio Move: 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.
FFysio Move
Largest movements
- Deferred charges and accrued income -€10,487
down €10,487 (-96.7%), from €10,849 to €362
- Tangible fixed assets -€6,072
down €6,072 (-7.9%), from €76,813 to €70,741
of which Land and buildings: -€4,667
- Receivables within one year -€2,547
down €2,547 (-42.7%), from €5,963 to €3,416
- Reserves -€65,316
down €65,316 (-100.0%), from €65,316 to €0
- Other debts +€59,754
new in 2025: €59,754
- Tax, wage and social debts -€7,512
down €7,512 (-99.4%), from €7,560 to €48
of which Taxes: -€7,560
- Debts after one year -€4,114
down €4,114 (-5.7%), from €72,123 to €68,009
- Trade debts -€3,322
down €3,322 (-80.8%), from €4,112 to €791
- Gross operating margin -€30,534
down €30,534 (-58.3%), from €52,382 to €21,847
- Other operating charges -€9,893
down €9,893 (-87.5%), from €11,307 to €1,414
- Taxes -€4,699
down €4,699 (-64.5%), from €7,283 to €2,584
- Financial charges +€1,833
up €1,833 (+152.8%), from €1,199 to €3,032
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 | €158,431 | €138,052 | -€20,379 | -12.9% |
| Fixed assets | 21/28 | €76,813 | €70,741 | -€6,072 | -7.9% |
| Tangible fixed assets | 22/27 | €76,813 | €70,741 | -€6,072 | -7.9% |
| Land and buildings | 22 | €67,924 | €63,257 | -€4,667 | -6.9% |
| Plant, machinery and equipment | 23 | €651 | €425 | -€226 | -34.7% |
| Furniture and vehicles | 24 | €6,249 | €2,612 | -€3,637 | -58.2% |
| Other tangible fixed assets | 26 | €1,989 | €4,447 | +€2,457 | +123.5% |
| Current assets | 29/58 | €81,618 | €67,311 | -€14,307 | -17.5% |
| Amounts receivable within one year | 40/41 | €5,963 | €3,416 | -€2,547 | -42.7% |
| Other amounts receivable | 41 | €5,963 | €3,416 | -€2,547 | -42.7% |
| Cash at bank and in hand | 54/58 | €64,805 | €63,532 | -€1,273 | -2.0% |
| Deferred charges and accrued income | 490/1 | €10,849 | €362 | -€10,487 | -96.7% |
| Total equity and liabilities | 10/49 | €158,431 | €138,052 | -€20,379 | -12.9% |
| Equity | 10/15 | €70,316 | €5,000 | -€65,316 | -92.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,316 | €0 | -€65,316 | -100.0% |
| Distributable reserves | 133 | €65,316 | €0 | -€65,316 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €88,115 | €133,052 | +€44,937 | +51.0% |
| Amounts payable after more than one year | 17 | €72,123 | €68,009 | -€4,114 | -5.7% |
| Financial debts | 170/4 | €72,123 | €68,009 | -€4,114 | -5.7% |
| Amounts payable within one year | 42/48 | €15,992 | €65,043 | +€49,050 | +306.7% |
| Current portion of amounts payable after more than one year | 42 | €4,281 | €4,450 | +€169 | +3.9% |
| Financial debts | 43 | €40 | €0 | -€40 | -100.0% |
| Other loans | 439 | €40 | €0 | -€40 | -100.0% |
| Trade debts | 44 | €4,112 | €791 | -€3,322 | -80.8% |
| Suppliers | 440/4 | €4,112 | €791 | -€3,322 | -80.8% |
| Taxes, remuneration and social security | 45 | €7,560 | €48 | -€7,512 | -99.4% |
| Taxes | 450/3 | €7,560 | €0 | -€7,560 | -100.0% |
| Remuneration and social security | 454/9 | - | €48 | +€48 | |
| Other amounts payable | 47/48 | - | €59,754 | +€59,754 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,011 | €8,804 | -€207 | -2.3% |
| Other operating charges | 640/8 | €11,307 | €1,414 | -€9,893 | -87.5% |
| Gross operating margin | 9900 | €52,382 | €21,847 | -€30,534 | -58.3% |
| Operating profit (loss) | 9901 | €32,064 | €11,630 | -€20,434 | -63.7% |
| Financial income | 75/76B | €335 | €124 | -€211 | -63.1% |
| Recurring financial income | 75 | €335 | €124 | -€211 | -63.1% |
| Financial charges | 65/66B | €1,199 | €3,032 | +€1,833 | +152.8% |
| Recurring financial charges | 65 | €1,199 | €3,032 | +€1,833 | +152.8% |
| Profit (loss) for the period before taxes | 9903 | €31,199 | €8,722 | -€22,478 | -72.0% |
| Income taxes | 67/77 | €7,283 | €2,584 | -€4,699 | -64.5% |
| Profit (loss) for the period | 9904 | €23,916 | €6,138 | -€17,778 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,916 | €6,138 | -€17,778 | -74.3% |
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.