FISIO LUCE: 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.
FISIO LUCE
Largest movements
- Tangible fixed assets -€32,147
down €32,147 (-10.4%), from €309,102 to €276,955
of which Land and buildings: -€17,776
- Cash +€8,014
up €8,014 (+45.6%), from €17,574 to €25,588
mainly Depreciation (+€38,318) and Net result for the year (+€1,631)
- Debts after one year -€13,371
down €13,371 (-5.4%), from €246,958 to €233,587
- Current portion of long-term debt -€4,987
down €4,987 (-27.2%), from €18,358 to €13,371
- Other debts -€4,792
down €4,792 (-8.6%), from €55,670 to €50,878
- Gross operating margin -€14,519
down €14,519 (-22.7%), from €63,973 to €49,454
- Depreciation +€4,545
up €4,545 (+13.5%), from €33,773 to €38,318
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 | €327,886 | €306,683 | -€21,203 | -6.5% |
| Fixed assets | 21/28 | €309,102 | €276,955 | -€32,147 | -10.4% |
| Tangible fixed assets | 22/27 | €309,102 | €276,955 | -€32,147 | -10.4% |
| Land and buildings | 22 | €280,914 | €263,138 | -€17,776 | -6.3% |
| Plant, machinery and equipment | 23 | €8,246 | €6,235 | -€2,011 | -24.4% |
| Furniture and vehicles | 24 | €19,942 | €7,582 | -€12,361 | -62.0% |
| Current assets | 29/58 | €18,784 | €29,728 | +€10,944 | +58.3% |
| Amounts receivable within one year | 40/41 | - | €2,648 | +€2,648 | |
| Other amounts receivable | 41 | - | €2,648 | +€2,648 | |
| Cash at bank and in hand | 54/58 | €17,574 | €25,588 | +€8,014 | +45.6% |
| Deferred charges and accrued income | 490/1 | €1,211 | €1,492 | +€281 | +23.2% |
| Total equity and liabilities | 10/49 | €327,886 | €306,683 | -€21,203 | -6.5% |
| Equity | 10/15 | €6,223 | €7,855 | +€1,631 | +26.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,223 | €3,855 | +€1,631 | +73.4% |
| Amounts payable | 17/49 | €321,663 | €298,828 | -€22,835 | -7.1% |
| Amounts payable after more than one year | 17 | €246,958 | €233,587 | -€13,371 | -5.4% |
| Financial debts | 170/4 | €246,958 | €233,587 | -€13,371 | -5.4% |
| Amounts payable within one year | 42/48 | €74,705 | €65,241 | -€9,463 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €18,358 | €13,371 | -€4,987 | -27.2% |
| Trade debts | 44 | €520 | €654 | +€134 | +25.7% |
| Suppliers | 440/4 | €520 | €654 | +€134 | +25.7% |
| Taxes, remuneration and social security | 45 | €156 | €338 | +€182 | +116.6% |
| Taxes | 450/3 | €156 | €338 | +€182 | +116.6% |
| Other amounts payable | 47/48 | €55,670 | €50,878 | -€4,792 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,773 | €38,318 | +€4,545 | +13.5% |
| Other operating charges | 640/8 | €1,442 | €1,389 | -€53 | -3.7% |
| Gross operating margin | 9900 | €63,973 | €49,454 | -€14,519 | -22.7% |
| Operating profit (loss) | 9901 | €28,758 | €9,747 | -€19,011 | -66.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,302 | €7,933 | -€369 | -4.4% |
| Recurring financial charges | 65 | €8,302 | €7,933 | -€369 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €20,455 | €1,813 | -€18,642 | -91.1% |
| Income taxes | 67/77 | €156 | €182 | +€26 | +16.6% |
| Profit (loss) for the period | 9904 | €20,300 | €1,631 | -€18,668 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,300 | €1,631 | -€18,668 | -92.0% |
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 10 October 2026 via checked.be.