FysioDent BV: 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.
FysioDent BV
Largest movements
- Tangible fixed assets +€120,022
up €120,022 (+35.8%), from €335,042 to €455,064
of which Land and buildings: +€137,801
- Cash +€34,949
up €34,949 (+986%), from €3,543 to €38,493
mainly Net result for the year (+€65,772) and Debts after one year (+€61,060)
- Profit (loss) carried forward +€65,772
up €65,772 (+18.4%), from €358,366 to €424,138
- Debts after one year +€61,060
up €61,060 (+47.6%), from €128,290 to €189,350
- Other debts +€14,230
up €14,230 (+2,992%), from €476 to €14,705
- Tax, wage and social debts +€9,609
up €9,609 (+141%), from €6,834 to €16,443
- Gross operating margin +€60,879
up €60,879 (+80.5%), from €75,613 to €136,492
- Turnover +€35,768
up €35,768 (+13.5%), from €264,470 to €300,238
- Purchases and services -€19,591
down €19,591 (-10.4%), from €188,857 to €169,266
- Depreciation +€7,479
up €7,479 (+21.9%), from €34,178 to €41,657
- Other operating charges -€3,666
down €3,666 (-46.0%), from €7,968 to €4,302
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €575,839 | €734,510 | +€158,671 | +27.6% |
| Fixed assets | 21/28 | €340,542 | €458,964 | +€118,422 | +34.8% |
| Tangible fixed assets | 22/27 | €335,042 | €455,064 | +€120,022 | +35.8% |
| Land and buildings | 22 | €252,880 | €390,681 | +€137,801 | +54.5% |
| Plant, machinery and equipment | 23 | €16,359 | €12,751 | -€3,608 | -22.1% |
| Furniture and vehicles | 24 | €65,804 | €51,633 | -€14,171 | -21.5% |
| Financial fixed assets | 28 | €5,500 | €3,900 | -€1,600 | -29.1% |
| Current assets | 29/58 | €235,296 | €275,546 | +€40,249 | +17.1% |
| Amounts receivable within one year | 40/41 | €231,753 | €237,053 | +€5,300 | +2.3% |
| Trade receivables | 40 | €221,353 | €228,853 | +€7,500 | +3.4% |
| Other amounts receivable | 41 | €10,400 | €8,200 | -€2,200 | -21.2% |
| Cash at bank and in hand | 54/58 | €3,543 | €38,493 | +€34,949 | +986% |
| Total equity and liabilities | 10/49 | €575,839 | €734,510 | +€158,671 | +27.6% |
| Equity | 10/15 | €373,226 | €438,998 | +€65,772 | +17.6% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €358,366 | €424,138 | +€65,772 | +18.4% |
| Amounts payable | 17/49 | €202,613 | €295,512 | +€92,900 | +45.9% |
| Amounts payable after more than one year | 17 | €128,290 | €189,350 | +€61,060 | +47.6% |
| Financial debts | 170/4 | €128,290 | €189,350 | +€61,060 | +47.6% |
| Amounts payable within one year | 42/48 | €74,323 | €106,162 | +€31,840 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | €49,430 | €50,514 | +€1,084 | +2.2% |
| Trade debts | 44 | €17,583 | €24,500 | +€6,917 | +39.3% |
| Suppliers | 440/4 | €17,583 | €24,500 | +€6,917 | +39.3% |
| Taxes, remuneration and social security | 45 | €6,834 | €16,443 | +€9,609 | +141% |
| Taxes | 450/3 | €6,834 | €16,443 | +€9,609 | +141% |
| Other amounts payable | 47/48 | €476 | €14,705 | +€14,230 | +2,992% |
| Turnover | 70 | €264,470 | €300,238 | +€35,768 | +13.5% |
| Non-recurring operating income | 76A | €6,126 | €5,520 | -€606 | -9.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €188,857 | €169,266 | -€19,591 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,178 | €41,657 | +€7,479 | +21.9% |
| Other operating charges | 640/8 | €7,968 | €4,302 | -€3,666 | -46.0% |
| Gross operating margin | 9900 | €75,613 | €136,492 | +€60,879 | +80.5% |
| Operating profit (loss) | 9901 | €33,466 | €90,533 | +€57,067 | +171% |
| Financial income | 75/76B | €165 | €29 | -€136 | -82.5% |
| Recurring financial income | 75 | €165 | €29 | -€136 | -82.5% |
| Financial charges | 65/66B | €5,717 | €4,478 | -€1,239 | -21.7% |
| Recurring financial charges | 65 | €5,717 | €4,478 | -€1,239 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €27,914 | €86,084 | +€58,170 | +208% |
| Income taxes | 67/77 | €23,010 | €20,312 | -€2,698 | -11.7% |
| Profit (loss) for the period | 9904 | €4,904 | €65,772 | +€60,868 | +1,241% |
| Profit (loss) for the period to be appropriated | 9905 | €4,904 | €65,772 | +€60,868 | +1,241% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.