Fysio-S: 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-S
Largest movements
- Cash +€16,835
up €16,835 (+27.4%), from €61,521 to €78,356
mainly Net result for the year (+€18,315) and Other debts (+€2,750)
- Receivables within one year +€4,225
up €4,225 (+639%), from €661 to €4,886
- Deferred charges and accrued income -€1,092
down €1,092 (-8.3%), from €13,197 to €12,105
- Reserves +€15,565
up €15,565 (+21.2%), from €73,291 to €88,856
- Other debts +€2,750
new in 2025: €2,750
- Trade debts +€1,801
up €1,801 (+5,818%), from €31 to €1,832
- Gross operating margin -€8,646
down €8,646 (-24.9%), from €34,749 to €26,104
- Taxes -€1,633
down €1,633 (-23.5%), from €6,934 to €5,301
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 | €76,982 | €97,091 | +€20,110 | +26.1% |
| Fixed assets | 21/28 | €1,602 | €1,745 | +€142 | +8.9% |
| Tangible fixed assets | 22/27 | €1,602 | €1,745 | +€142 | +8.9% |
| Plant, machinery and equipment | 23 | €1,602 | €1,745 | +€142 | +8.9% |
| Current assets | 29/58 | €75,379 | €95,346 | +€19,967 | +26.5% |
| Amounts receivable within one year | 40/41 | €661 | €4,886 | +€4,225 | +639% |
| Other amounts receivable | 41 | €661 | €4,886 | +€4,225 | +639% |
| Cash at bank and in hand | 54/58 | €61,521 | €78,356 | +€16,835 | +27.4% |
| Deferred charges and accrued income | 490/1 | €13,197 | €12,105 | -€1,092 | -8.3% |
| Total equity and liabilities | 10/49 | €76,982 | €97,091 | +€20,110 | +26.1% |
| Equity | 10/15 | €76,291 | €91,856 | +€15,565 | +20.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €73,291 | €88,856 | +€15,565 | +21.2% |
| Distributable reserves | 133 | €73,291 | €88,856 | +€15,565 | +21.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €691 | €5,235 | +€4,544 | +658% |
| Amounts payable within one year | 42/48 | €681 | €5,225 | +€4,544 | +667% |
| Trade debts | 44 | €31 | €1,832 | +€1,801 | +5,818% |
| Suppliers | 440/4 | €31 | €1,832 | +€1,801 | +5,818% |
| Taxes, remuneration and social security | 45 | €650 | €643 | -€7 | -1.0% |
| Taxes | 450/3 | €650 | €643 | -€7 | -1.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €2,750 | +€2,750 | |
| Accrued charges and deferred income | 492/3 | €10 | €10 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926 | €1,079 | +€153 | +16.5% |
| Other operating charges | 640/8 | €435 | €614 | +€179 | +41.1% |
| Gross operating margin | 9900 | €34,749 | €26,104 | -€8,646 | -24.9% |
| Operating profit (loss) | 9901 | €33,388 | €24,410 | -€8,978 | -26.9% |
| Financial income | 75/76B | €39 | €3 | -€36 | -92.3% |
| Recurring financial income | 75 | €39 | €3 | -€36 | -92.3% |
| Financial charges | 65/66B | €963 | €796 | -€167 | -17.3% |
| Recurring financial charges | 65 | €963 | €796 | -€167 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €32,463 | €23,617 | -€8,847 | -27.3% |
| Income taxes | 67/77 | €6,934 | €5,301 | -€1,633 | -23.5% |
| Profit (loss) for the period | 9904 | €25,529 | €18,315 | -€7,214 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,529 | €18,315 | -€7,214 | -28.3% |
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 14 October 2026 via checked.be.