FYSIOCONCEPT: 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.
FYSIOCONCEPT
Largest movements
- Tangible fixed assets -€27,092
down €27,092 (-11.0%), from €246,175 to €219,083
of which Land and buildings: -€24,379
- Receivables within one year +€4,555
up €4,555 (+223.9%), from €2,035 to €6,590
of which Trade receivables: +€3,920
- Cash +€2,697
new in 2025: €2,697
mainly Depreciation (+€30,402) and Trade debts (+€13,215)
- Current portion of long-term debt -€28,929
down €28,929 (-82.1%), from €35,248 to €6,318
- Trade debts +€13,215
up €13,215 (+435.2%), from €3,036 to €16,252
- Tax, wage and social debts -€5,044
down €5,044 (-56.3%), from €8,958 to €3,914
- Purchases and services +€33,283
up €33,283 (+6.2%), from €534,715 to €567,999
- Turnover +€30,920
up €30,920 (+5.2%), from €593,141 to €624,061
- Gross operating margin -€8,021
down €8,021 (-11.6%), from €69,408 to €61,387
- Other operating charges -€6,774
down €6,774 (-54.3%), from €12,479 to €5,705
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 | €252,047 | €231,425 | -€20,622 | -8.2% |
| Fixed assets | 21/28 | €246,925 | €219,833 | -€27,092 | -11.0% |
| Tangible fixed assets | 22/27 | €246,175 | €219,083 | -€27,092 | -11.0% |
| Land and buildings | 22 | €232,060 | €207,681 | -€24,379 | -10.5% |
| Plant, machinery and equipment | 23 | €5,877 | €4,927 | -€951 | -16.2% |
| Furniture and vehicles | 24 | €4,300 | €3,100 | -€1,200 | -27.9% |
| Other tangible fixed assets | 26 | €3,937 | €3,375 | -€562 | -14.3% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €5,122 | €11,592 | +€6,470 | +126.3% |
| Amounts receivable within one year | 40/41 | €2,035 | €6,590 | +€4,555 | +223.9% |
| Trade receivables | 40 | €487 | €4,407 | +€3,920 | +804.5% |
| Other amounts receivable | 41 | €1,548 | €2,183 | +€635 | +41.0% |
| Cash at bank and in hand | 54/58 | - | €2,697 | +€2,697 | |
| Deferred charges and accrued income | 490/1 | €3,087 | €2,305 | -€782 | -25.3% |
| Total equity and liabilities | 10/49 | €252,047 | €231,425 | -€20,622 | -8.2% |
| Equity | 10/15 | €37,334 | €39,603 | +€2,269 | +6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,134 | €33,403 | +€2,269 | +7.3% |
| Distributable reserves | 133 | €31,134 | €33,403 | +€2,269 | +7.3% |
| Amounts payable | 17/49 | €214,712 | €191,821 | -€22,891 | -10.7% |
| Amounts payable after more than one year | 17 | €165,337 | €165,337 | = | 0.0% |
| Financial debts | 170/4 | €165,337 | €165,337 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,375 | €26,484 | -€22,891 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €35,248 | €6,318 | -€28,929 | -82.1% |
| Financial debts | 43 | €2,133 | - | -€2,133 | |
| Credit institutions | 430/8 | €2,133 | - | -€2,133 | |
| Trade debts | 44 | €3,036 | €16,252 | +€13,215 | +435.2% |
| Suppliers | 440/4 | €3,036 | €16,252 | +€13,215 | +435.2% |
| Taxes, remuneration and social security | 45 | €8,958 | €3,914 | -€5,044 | -56.3% |
| Taxes | 450/3 | €8,958 | €3,914 | -€5,044 | -56.3% |
| Turnover | 70 | €593,141 | €624,061 | +€30,920 | +5.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €534,715 | €567,999 | +€33,283 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,052 | €30,402 | +€1,350 | +4.6% |
| Other operating charges | 640/8 | €12,479 | €5,705 | -€6,774 | -54.3% |
| Gross operating margin | 9900 | €69,408 | €61,387 | -€8,021 | -11.6% |
| Operating profit (loss) | 9901 | €27,876 | €25,280 | -€2,597 | -9.3% |
| Financial income | 75/76B | €5 | €2 | -€4 | -65.4% |
| Recurring financial income | 75 | €5 | €2 | -€4 | -65.4% |
| Financial charges | 65/66B | €15,984 | €17,930 | +€1,945 | +12.2% |
| Recurring financial charges | 65 | €15,984 | €17,930 | +€1,945 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €11,897 | €7,352 | -€4,545 | -38.2% |
| Income taxes | 67/77 | €6,720 | €5,083 | -€1,637 | -24.4% |
| Profit (loss) for the period | 9904 | €5,177 | €2,269 | -€2,908 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,177 | €2,269 | -€2,908 | -56.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.