FYSIODYNAMICS: 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.
FYSIODYNAMICS
Largest movements
- Tangible fixed assets +€12,838
up €12,838 (+4.7%), from €271,187 to €284,025
of which Land and buildings: +€13,859
- Cash +€5,710
up €5,710 (+16.0%), from €35,777 to €41,488
mainly Net result for the year (+€39,692) and Depreciation (+€15,696)
- Receivables within one year -€3,975
down €3,975 (-55.3%), from €7,184 to €3,209
of which Trade receivables: -€5,831
- Profit (loss) carried forward +€39,692
up €39,692 (+77.7%), from -€51,071 to -€11,379
- Debts after one year -€31,308
down €31,308 (-12.3%), from €255,537 to €224,229
- Trade debts +€5,585
up €5,585 (+173%), from €3,232 to €8,817
- Other operating charges -€46,595
down €46,595 (-95.6%), from €48,724 to €2,129
- Gross operating margin +€32,015
up €32,015 (+90.3%), from €35,461 to €67,476
- Depreciation +€6,018
up €6,018 (+62.2%), from €9,679 to €15,696
- Financial charges +€2,495
up €2,495 (+32.7%), from €7,632 to €10,127
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 | €314,516 | €328,912 | +€14,397 | +4.6% |
| Fixed assets | 21/28 | €271,187 | €284,025 | +€12,838 | +4.7% |
| Tangible fixed assets | 22/27 | €271,187 | €284,025 | +€12,838 | +4.7% |
| Land and buildings | 22 | €268,440 | €282,298 | +€13,859 | +5.2% |
| Plant, machinery and equipment | 23 | €1,337 | €710 | -€626 | -46.8% |
| Furniture and vehicles | 24 | €1,411 | €1,017 | -€394 | -27.9% |
| Current assets | 29/58 | €43,329 | €44,887 | +€1,558 | +3.6% |
| Amounts receivable within one year | 40/41 | €7,184 | €3,209 | -€3,975 | -55.3% |
| Trade receivables | 40 | €5,831 | €0 | -€5,831 | -100% |
| Other amounts receivable | 41 | €1,353 | €3,209 | +€1,856 | +137% |
| Cash at bank and in hand | 54/58 | €35,777 | €41,488 | +€5,710 | +16.0% |
| Deferred charges and accrued income | 490/1 | €367 | €190 | -€177 | -48.2% |
| Total equity and liabilities | 10/49 | €314,516 | €328,912 | +€14,397 | +4.6% |
| Equity | 10/15 | -€9,357 | €30,335 | +€39,692 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,114 | €23,114 | = | 0.0% |
| Distributable reserves | 133 | €23,114 | €23,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,071 | -€11,379 | +€39,692 | +77.7% |
| Amounts payable | 17/49 | €323,872 | €298,577 | -€25,296 | -7.8% |
| Amounts payable after more than one year | 17 | €255,537 | €224,229 | -€31,308 | -12.3% |
| Financial debts | 170/4 | €255,537 | €224,229 | -€31,308 | -12.3% |
| Amounts payable within one year | 42/48 | €32,112 | €40,125 | +€8,014 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €28,807 | €31,308 | +€2,501 | +8.7% |
| Trade debts | 44 | €3,232 | €8,817 | +€5,585 | +173% |
| Suppliers | 440/4 | €3,232 | €8,817 | +€5,585 | +173% |
| Other amounts payable | 47/48 | €72 | €0 | -€72 | -100% |
| Accrued charges and deferred income | 492/3 | €36,224 | €34,223 | -€2,001 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,679 | €15,696 | +€6,018 | +62.2% |
| Other operating charges | 640/8 | €48,724 | €2,129 | -€46,595 | -95.6% |
| Gross operating margin | 9900 | €35,461 | €67,476 | +€32,015 | +90.3% |
| Operating profit (loss) | 9901 | -€22,942 | €49,651 | +€72,592 | |
| Financial income | 75/76B | €48 | €168 | +€120 | +249% |
| Recurring financial income | 75 | €48 | €168 | +€120 | +249% |
| Financial charges | 65/66B | €7,632 | €10,127 | +€2,495 | +32.7% |
| Recurring financial charges | 65 | €7,632 | €10,127 | +€2,495 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,526 | €39,692 | +€70,218 | |
| Profit (loss) for the period | 9904 | -€30,526 | €39,692 | +€70,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,526 | €39,692 | +€70,218 |
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 27 October 2026 via checked.be.