FYSIO ART: 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.
FYSIO ART
Largest movements
- Cash +€64,964
up €64,964 (+102%), from €63,711 to €128,675
mainly Net result for the year (+€48,281) and Current investments (+€10,000)
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Tangible fixed assets -€5,868
down €5,868 (-18.7%), from €31,374 to €25,506
of which Other tangible fixed assets: -€4,076
- Receivables within one year +€2,629
up €2,629 (+8.8%), from €29,921 to €32,551
of which Other amounts receivable: +€6,007
- Reserves +€48,281
up €48,281 (+41.6%), from €115,977 to €164,257
- Tax, wage and social debts +€4,197
up €4,197 (+26.0%), from €16,131 to €20,328
- Gross operating margin +€20,618
up €20,618 (+37.9%), from €54,436 to €75,054
- Taxes +€9,486
up €9,486 (+97.7%), from €9,711 to €19,197
- Staff costs -€1,200
down €1,200 (-46.0%), from €2,611 to €1,411
- Depreciation -€954
down €954 (-14.0%), from €6,822 to €5,868
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 | €135,442 | €187,404 | +€51,962 | +38.4% |
| Fixed assets | 21/28 | €31,374 | €25,506 | -€5,868 | -18.7% |
| Tangible fixed assets | 22/27 | €31,374 | €25,506 | -€5,868 | -18.7% |
| Plant, machinery and equipment | 23 | €3,935 | €2,143 | -€1,792 | -45.5% |
| Other tangible fixed assets | 26 | €27,439 | €23,363 | -€4,076 | -14.9% |
| Current assets | 29/58 | €104,069 | €161,898 | +€57,829 | +55.6% |
| Amounts receivable within one year | 40/41 | €29,921 | €32,551 | +€2,629 | +8.8% |
| Trade receivables | 40 | €7,789 | €4,411 | -€3,378 | -43.4% |
| Other amounts receivable | 41 | €22,133 | €28,140 | +€6,007 | +27.1% |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €63,711 | €128,675 | +€64,964 | +102% |
| Deferred charges and accrued income | 490/1 | €436 | €672 | +€235 | +54.0% |
| Total equity and liabilities | 10/49 | €135,442 | €187,404 | +€51,962 | +38.4% |
| Equity | 10/15 | €117,977 | €166,257 | +€48,281 | +40.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €115,977 | €164,257 | +€48,281 | +41.6% |
| Distributable reserves | 133 | €115,977 | €164,257 | +€48,281 | +41.6% |
| Amounts payable | 17/49 | €17,465 | €21,146 | +€3,681 | +21.1% |
| Amounts payable within one year | 42/48 | €17,465 | €21,146 | +€3,681 | +21.1% |
| Trade debts | 44 | €1,335 | €819 | -€516 | -38.7% |
| Suppliers | 440/4 | €1,335 | €819 | -€516 | -38.7% |
| Taxes, remuneration and social security | 45 | €16,131 | €20,328 | +€4,197 | +26.0% |
| Taxes | 450/3 | €16,131 | €20,328 | +€4,197 | +26.0% |
| Non-recurring operating income | 76A | €2,972 | - | -€2,972 | |
| Remuneration, social security and pensions | 62 | €2,611 | €1,411 | -€1,200 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,822 | €5,868 | -€954 | -14.0% |
| Other operating charges | 640/8 | €879 | €762 | -€118 | -13.4% |
| Gross operating margin | 9900 | €54,436 | €75,054 | +€20,618 | +37.9% |
| Operating profit (loss) | 9901 | €44,124 | €67,014 | +€22,890 | +51.9% |
| Financial income | 75/76B | - | €724 | +€724 | |
| Recurring financial income | 75 | - | €724 | +€724 | |
| Financial charges | 65/66B | €74 | €261 | +€187 | +255% |
| Recurring financial charges | 65 | €74 | €261 | +€187 | +255% |
| Profit (loss) for the period before taxes | 9903 | €44,050 | €67,477 | +€23,427 | +53.2% |
| Income taxes | 67/77 | €9,711 | €19,197 | +€9,486 | +97.7% |
| Profit (loss) for the period | 9904 | €34,340 | €48,281 | +€13,941 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,340 | €48,281 | +€13,941 | +40.6% |
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 21 October 2026 via checked.be.