FYSIOFIT: 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.
FYSIOFIT
Largest movements
- Tangible fixed assets -€28,284
down €28,284 (-31.8%), from €88,989 to €60,706
of which Land and buildings: -€17,045
- Cash +€8,808
up €8,808 (+127%), from €6,918 to €15,725
mainly Depreciation (+€29,542) and Net result for the year (+€3,533)
- Debts after one year -€18,617
down €18,617 (-32.0%), from €58,268 to €39,651
- Profit (loss) carried forward +€3,533
up €3,533 (+14.0%), from -€25,206 to -€21,674
- Trade debts -€2,820
down €2,820 (-66.4%), from €4,248 to €1,428
- Tax, wage and social debts -€1,262
down €1,262 (-35.7%), from €3,534 to €2,273
- Gross operating margin +€13,864
up €13,864 (+57.4%), from €24,161 to €38,025
- Depreciation -€2,883
down €2,883 (-8.9%), from €32,426 to €29,542
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 | €102,111 | €82,473 | -€19,638 | -19.2% |
| Fixed assets | 21/28 | €89,519 | €61,085 | -€28,434 | -31.8% |
| Intangible fixed assets | 21 | €305 | €155 | -€150 | -49.3% |
| Tangible fixed assets | 22/27 | €88,989 | €60,706 | -€28,284 | -31.8% |
| Land and buildings | 22 | €61,818 | €44,773 | -€17,045 | -27.6% |
| Plant, machinery and equipment | 23 | €12,116 | €7,449 | -€4,668 | -38.5% |
| Furniture and vehicles | 24 | €15,055 | €8,484 | -€6,571 | -43.6% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €12,592 | €21,388 | +€8,796 | +69.9% |
| Stocks and contracts in progress | 3 | €820 | €1,530 | +€710 | +86.5% |
| Stocks | 30/36 | €820 | €1,530 | +€710 | +86.5% |
| Amounts receivable within one year | 40/41 | €3,152 | €2,215 | -€937 | -29.7% |
| Trade receivables | 40 | €2,807 | €1,907 | -€900 | -32.1% |
| Other amounts receivable | 41 | €345 | €308 | -€37 | -10.7% |
| Cash at bank and in hand | 54/58 | €6,918 | €15,725 | +€8,808 | +127% |
| Deferred charges and accrued income | 490/1 | €1,702 | €1,917 | +€216 | +12.7% |
| Total equity and liabilities | 10/49 | €102,111 | €82,473 | -€19,638 | -19.2% |
| Equity | 10/15 | €15,696 | €19,229 | +€3,533 | +22.5% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,206 | -€21,674 | +€3,533 | +14.0% |
| Amounts payable | 17/49 | €86,415 | €63,244 | -€23,171 | -26.8% |
| Amounts payable after more than one year | 17 | €58,268 | €39,651 | -€18,617 | -32.0% |
| Financial debts | 170/4 | €58,268 | €39,651 | -€18,617 | -32.0% |
| Amounts payable within one year | 42/48 | €27,273 | €23,290 | -€3,983 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €18,353 | €18,617 | +€264 | +1.4% |
| Trade debts | 44 | €4,248 | €1,428 | -€2,820 | -66.4% |
| Suppliers | 440/4 | €4,248 | €1,428 | -€2,820 | -66.4% |
| Taxes, remuneration and social security | 45 | €3,534 | €2,273 | -€1,262 | -35.7% |
| Taxes | 450/3 | €3,534 | €2,273 | -€1,262 | -35.7% |
| Other amounts payable | 47/48 | €1,138 | €972 | -€165 | -14.5% |
| Accrued charges and deferred income | 492/3 | €874 | €303 | -€570 | -65.3% |
| Remuneration, social security and pensions | 62 | €468 | €374 | -€94 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,426 | €29,542 | -€2,883 | -8.9% |
| Other operating charges | 640/8 | €2,726 | €2,635 | -€91 | -3.3% |
| Gross operating margin | 9900 | €24,161 | €38,025 | +€13,864 | +57.4% |
| Operating profit (loss) | 9901 | -€11,458 | €5,474 | +€16,932 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,808 | €1,662 | -€146 | -8.1% |
| Recurring financial charges | 65 | €1,808 | €1,662 | -€146 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,265 | €3,812 | +€17,077 | |
| Income taxes | 67/77 | €263 | €279 | +€16 | +6.1% |
| Profit (loss) for the period | 9904 | -€13,529 | €3,533 | +€17,061 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,529 | €3,533 | +€17,061 |
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 17 October 2026 via checked.be.