FISIOTICS: 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.
FISIOTICS
Largest movements
- Cash +€11,531
up €11,531 (+51.5%), from €22,375 to €33,906
mainly Depreciation (+€15,251) and Net result for the year (+€8,101)
- Tangible fixed assets -€6,156
down €6,156 (-15.9%), from €38,702 to €32,546
of which Land and buildings: -€10,377
- Receivables within one year -€2,615
down €2,615 (-76.1%), from €3,435 to €820
- Debts after one year -€11,897
down €11,897 (-79.8%), from €14,906 to €3,009
- Profit (loss) carried forward +€8,101
up €8,101 (+34.4%), from -€23,559 to -€15,458
- Other debts +€4,411
up €4,411 (+8.4%), from €52,699 to €57,110
- Trade debts +€1,648
up €1,648 (+817%), from €202 to €1,849
- Accrued charges and deferred income -€1,491
no longer reported in 2025 (was €1,491)
- Gross operating margin +€4,074
up €4,074 (+18.1%), from €22,532 to €26,606
- Taxes +€2,111
new in 2025: €2,111
- Depreciation +€2,056
up €2,056 (+15.6%), from €13,195 to €15,251
- Other operating charges -€1,840
down €1,840 (-79.8%), from €2,304 to €464
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 | €65,514 | €68,124 | +€2,610 | +4.0% |
| Fixed assets | 21/28 | €38,702 | €32,546 | -€6,156 | -15.9% |
| Tangible fixed assets | 22/27 | €38,702 | €32,546 | -€6,156 | -15.9% |
| Land and buildings | 22 | €31,132 | €20,754 | -€10,377 | -33.3% |
| Plant, machinery and equipment | 23 | €5,385 | €10,542 | +€5,157 | +95.8% |
| Furniture and vehicles | 24 | €2,186 | €1,250 | -€935 | -42.8% |
| Current assets | 29/58 | €26,812 | €35,578 | +€8,766 | +32.7% |
| Amounts receivable within one year | 40/41 | €3,435 | €820 | -€2,615 | -76.1% |
| Trade receivables | 40 | €3,435 | €820 | -€2,615 | -76.1% |
| Cash at bank and in hand | 54/58 | €22,375 | €33,906 | +€11,531 | +51.5% |
| Deferred charges and accrued income | 490/1 | €1,001 | €852 | -€149 | -14.9% |
| Total equity and liabilities | 10/49 | €65,514 | €68,124 | +€2,610 | +4.0% |
| Equity | 10/15 | -€16,959 | -€8,858 | +€8,101 | +47.8% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,559 | -€15,458 | +€8,101 | +34.4% |
| Amounts payable | 17/49 | €82,473 | €76,982 | -€5,491 | -6.7% |
| Amounts payable after more than one year | 17 | €14,906 | €3,009 | -€11,897 | -79.8% |
| Financial debts | 170/4 | €14,906 | €3,009 | -€11,897 | -79.8% |
| Amounts payable within one year | 42/48 | €66,076 | €73,974 | +€7,897 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €11,675 | €12,903 | +€1,228 | +10.5% |
| Trade debts | 44 | €202 | €1,849 | +€1,648 | +817% |
| Suppliers | 440/4 | €202 | €1,849 | +€1,648 | +817% |
| Taxes, remuneration and social security | 45 | €1,500 | €2,111 | +€611 | +40.8% |
| Taxes | 450/3 | - | €2,111 | +€2,111 | |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €52,699 | €57,110 | +€4,411 | +8.4% |
| Accrued charges and deferred income | 492/3 | €1,491 | - | -€1,491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,195 | €15,251 | +€2,056 | +15.6% |
| Other operating charges | 640/8 | €2,304 | €464 | -€1,840 | -79.8% |
| Gross operating margin | 9900 | €22,532 | €26,606 | +€4,074 | +18.1% |
| Operating profit (loss) | 9901 | €7,034 | €10,891 | +€3,858 | +54.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +280% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +280% |
| Financial charges | 65/66B | €753 | €679 | -€74 | -9.8% |
| Recurring financial charges | 65 | €753 | €679 | -€74 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €6,281 | €10,212 | +€3,931 | +62.6% |
| Income taxes | 67/77 | - | €2,111 | +€2,111 | |
| Profit (loss) for the period | 9904 | €6,281 | €8,101 | +€1,820 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,281 | €8,101 | +€1,820 | +29.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.