FYSIO VHT: 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 VHT
Largest movements
- Receivables within one year +€25,223
up €25,223 (+96.6%), from €26,124 to €51,347
of which Other amounts receivable: +€26,071
- Cash +€16,305
up €16,305 (+119.8%), from €13,607 to €29,912
mainly Net result for the year (+€48,064) and Deferred charges and accrued income (+€1,818)
- Tangible fixed assets +€3,228
up €3,228 (+112.9%), from €2,858 to €6,085
of which Other tangible fixed assets: +€3,177
- Deferred charges and accrued income -€1,818
down €1,818 (-14.4%), from €12,658 to €10,840
- Reserves +€46,398
up €46,398 (+107.9%), from €43,010 to €89,408
- Tax, wage and social debts -€2,006
down €2,006 (-44.4%), from €4,515 to €2,510
of which Remuneration and social security: -€4,000
- Trade debts -€1,417
down €1,417 (-93.3%), from €1,519 to €101
- Gross operating margin +€1,625
up €1,625 (+2.8%), from €57,938 to €59,563
- Financial income +€1,553
up €1,553 (+152.3%), from €1,020 to €2,573
- Other operating charges -€1,316
down €1,316 (-73.9%), from €1,781 to €465
- Taxes +€669
up €669 (+5.6%), from €11,922 to €12,591
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 | €55,247 | €98,185 | +€42,939 | +77.7% |
| Fixed assets | 21/28 | €2,858 | €6,085 | +€3,228 | +112.9% |
| Tangible fixed assets | 22/27 | €2,858 | €6,085 | +€3,228 | +112.9% |
| Furniture and vehicles | 24 | €1,417 | €1,468 | +€51 | +3.6% |
| Other tangible fixed assets | 26 | €1,440 | €4,617 | +€3,177 | +220.6% |
| Current assets | 29/58 | €52,389 | €92,100 | +€39,711 | +75.8% |
| Amounts receivable within one year | 40/41 | €26,124 | €51,347 | +€25,223 | +96.6% |
| Trade receivables | 40 | €848 | €0 | -€848 | -100.0% |
| Other amounts receivable | 41 | €25,276 | €51,347 | +€26,071 | +103.1% |
| Cash at bank and in hand | 54/58 | €13,607 | €29,912 | +€16,305 | +119.8% |
| Deferred charges and accrued income | 490/1 | €12,658 | €10,840 | -€1,818 | -14.4% |
| Total equity and liabilities | 10/49 | €55,247 | €98,185 | +€42,939 | +77.7% |
| Equity | 10/15 | €48,010 | €94,408 | +€46,398 | +96.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,010 | €89,408 | +€46,398 | +107.9% |
| Distributable reserves | 133 | €43,010 | €89,408 | +€46,398 | +107.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,237 | €3,777 | -€3,459 | -47.8% |
| Amounts payable within one year | 42/48 | €7,237 | €3,777 | -€3,459 | -47.8% |
| Trade debts | 44 | €1,519 | €101 | -€1,417 | -93.3% |
| Suppliers | 440/4 | €1,519 | €101 | -€1,417 | -93.3% |
| Taxes, remuneration and social security | 45 | €4,515 | €2,510 | -€2,006 | -44.4% |
| Taxes | 450/3 | €515 | €2,510 | +€1,994 | +387.0% |
| Remuneration and social security | 454/9 | €4,000 | €0 | -€4,000 | -100.0% |
| Other amounts payable | 47/48 | €1,203 | €1,166 | -€36 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €497 | €971 | +€474 | +95.3% |
| Other operating charges | 640/8 | €1,781 | €465 | -€1,316 | -73.9% |
| Gross operating margin | 9900 | €57,938 | €59,563 | +€1,625 | +2.8% |
| Operating profit (loss) | 9901 | €55,660 | €58,127 | +€2,467 | +4.4% |
| Financial income | 75/76B | €1,020 | €2,573 | +€1,553 | +152.3% |
| Recurring financial income | 75 | €1,020 | €2,573 | +€1,553 | +152.3% |
| Financial charges | 65/66B | €30 | €45 | +€15 | +50.0% |
| Recurring financial charges | 65 | €30 | €45 | +€15 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €56,650 | €60,655 | +€4,005 | +7.1% |
| Income taxes | 67/77 | €11,922 | €12,591 | +€669 | +5.6% |
| Profit (loss) for the period | 9904 | €44,728 | €48,064 | +€3,336 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,728 | €48,064 | +€3,336 | +7.5% |
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.