FITPHYSIO: 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.
FITPHYSIO
Largest movements
- Tangible fixed assets +€51,637
up €51,637 (+1193.3%), from €4,327 to €55,965
of which Other tangible fixed assets: +€54,243
- Cash -€36,058
down €36,058 (-86.5%), from €41,662 to €5,604
mainly Investment in fixed assets (net) (-€54,977) and Contributions, distributions and other (-€45,000)
- Receivables within one year -€3,387
down €3,387 (-28.2%), from €12,012 to €8,625
of which Other amounts receivable: -€3,748
- Other debts +€40,212
up €40,212 (+594.1%), from €6,769 to €46,980
- Profit (loss) carried forward -€32,577
down €32,577 (-71.1%), from €45,818 to €13,241
- Tax, wage and social debts +€4,988
up €4,988 (+281.5%), from €1,772 to €6,760
- Gross operating margin +€7,026
up €7,026 (+53.5%), from €13,136 to €20,162
- Depreciation -€1,818
down €1,818 (-35.3%), from €5,158 to €3,340
- Taxes +€1,005
up €1,005 (+44.6%), from €2,252 to €3,257
- Other operating charges +€340
up €340 (+70.2%), from €485 to €825
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 | €58,684 | €70,904 | +€12,220 | +20.8% |
| Fixed assets | 21/28 | €4,327 | €55,965 | +€51,637 | +1193.3% |
| Tangible fixed assets | 22/27 | €4,327 | €55,965 | +€51,637 | +1193.3% |
| Plant, machinery and equipment | 23 | €194 | - | -€194 | |
| Furniture and vehicles | 24 | €4,133 | €1,722 | -€2,412 | -58.3% |
| Other tangible fixed assets | 26 | - | €54,243 | +€54,243 | |
| Current assets | 29/58 | €54,356 | €14,939 | -€39,417 | -72.5% |
| Amounts receivable within one year | 40/41 | €12,012 | €8,625 | -€3,387 | -28.2% |
| Trade receivables | 40 | €8,264 | €8,625 | +€362 | +4.4% |
| Other amounts receivable | 41 | €3,748 | - | -€3,748 | |
| Cash at bank and in hand | 54/58 | €41,662 | €5,604 | -€36,058 | -86.5% |
| Deferred charges and accrued income | 490/1 | €682 | €710 | +€28 | +4.1% |
| Total equity and liabilities | 10/49 | €58,684 | €70,904 | +€12,220 | +20.8% |
| Equity | 10/15 | €46,818 | €14,241 | -€32,577 | -69.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,818 | €13,241 | -€32,577 | -71.1% |
| Amounts payable | 17/49 | €11,866 | €56,663 | +€44,797 | +377.5% |
| Amounts payable within one year | 42/48 | €11,866 | €56,663 | +€44,797 | +377.5% |
| Trade debts | 44 | €3,325 | €2,923 | -€402 | -12.1% |
| Suppliers | 440/4 | €3,325 | €2,923 | -€402 | -12.1% |
| Taxes, remuneration and social security | 45 | €1,772 | €6,760 | +€4,988 | +281.5% |
| Taxes | 450/3 | €1,772 | €6,760 | +€4,988 | +281.5% |
| Other amounts payable | 47/48 | €6,769 | €46,980 | +€40,212 | +594.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €91,507 | €91,640 | +€133 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,158 | €3,340 | -€1,818 | -35.3% |
| Other operating charges | 640/8 | €485 | €825 | +€340 | +70.2% |
| Gross operating margin | 9900 | €13,136 | €20,162 | +€7,026 | +53.5% |
| Operating profit (loss) | 9901 | €7,492 | €15,996 | +€8,504 | +113.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €479 | €317 | -€163 | -33.9% |
| Recurring financial charges | 65 | €479 | €317 | -€163 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €7,014 | €15,680 | +€8,666 | +123.5% |
| Income taxes | 67/77 | €2,252 | €3,257 | +€1,005 | +44.6% |
| Profit (loss) for the period | 9904 | €4,762 | €12,423 | +€7,661 | +160.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,762 | €12,423 | +€7,661 | +160.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.