FYSIOHUIS: 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.
FYSIOHUIS
Largest movements
- Receivables within one year +€95,592
up €95,592 (+370%), from €25,834 to €121,426
of which Other amounts receivable: +€97,920
- Cash +€16,247
up €16,247 (+421%), from €3,858 to €20,105
mainly Other debts (+€122,000) and Net result for the year (+€93,794)
- Intangible fixed assets -€12,500
down €12,500 (-16.7%), from €75,000 to €62,500
- Deferred charges and accrued income -€10,437
down €10,437 (-7.4%), from €141,183 to €130,746
- Tangible fixed assets -€9,584
down €9,584 (-19.0%), from €50,415 to €40,831
- Other debts +€122,000
up €122,000 (+1,525%), from €8,000 to €130,000
- Profit (loss) carried forward -€61,206
down €61,206 (-97.4%), from €62,867 to €1,661
- Reserves +€25,000
up €25,000 (+20.9%), from €119,589 to €144,589
- Debts after one year -€22,496
down €22,496 (-40.3%), from €55,776 to €33,280
- Tax, wage and social debts +€17,358
up €17,358 (+95.0%), from €18,267 to €35,625
- Financial income +€45,739
up €45,739 (+12,812%), from €357 to €46,096
- Taxes +€23,305
up €23,305 (+113%), from €20,665 to €43,970
- Financial charges -€14,284
down €14,284 (-60.5%), from €23,609 to €9,325
of which Non-recurring financial charges: -€12,512
- Gross operating margin -€13,308
down €13,308 (-8.9%), from €149,752 to €136,444
- Depreciation -€6,986
down €6,986 (-17.4%), from €40,200 to €33,214
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 | €312,084 | €386,216 | +€74,132 | +23.8% |
| Fixed assets | 21/28 | €125,415 | €103,331 | -€22,084 | -17.6% |
| Intangible fixed assets | 21 | €75,000 | €62,500 | -€12,500 | -16.7% |
| Tangible fixed assets | 22/27 | €50,415 | €40,831 | -€9,584 | -19.0% |
| Plant, machinery and equipment | 23 | €16,443 | €14,181 | -€2,262 | -13.8% |
| Furniture and vehicles | 24 | €22,398 | €20,660 | -€1,738 | -7.8% |
| Leasing and similar rights | 25 | €1,995 | - | -€1,995 | |
| Other tangible fixed assets | 26 | €9,579 | €5,990 | -€3,589 | -37.5% |
| Current assets | 29/58 | €186,669 | €282,885 | +€96,216 | +51.5% |
| Amounts receivable after more than one year | 29 | €15,794 | €10,608 | -€5,186 | -32.8% |
| Other amounts receivable | 291 | €15,794 | €10,608 | -€5,186 | -32.8% |
| Amounts receivable within one year | 40/41 | €25,834 | €121,426 | +€95,592 | +370% |
| Trade receivables | 40 | €9,641 | €7,313 | -€2,328 | -24.1% |
| Other amounts receivable | 41 | €16,193 | €114,113 | +€97,920 | +605% |
| Cash at bank and in hand | 54/58 | €3,858 | €20,105 | +€16,247 | +421% |
| Deferred charges and accrued income | 490/1 | €141,183 | €130,746 | -€10,437 | -7.4% |
| Total equity and liabilities | 10/49 | €312,084 | €386,216 | +€74,132 | +23.8% |
| Equity | 10/15 | €200,456 | €164,250 | -€36,206 | -18.1% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €119,589 | €144,589 | +€25,000 | +20.9% |
| Distributable reserves | 133 | €119,589 | €144,589 | +€25,000 | +20.9% |
| Profit (loss) carried forward | 14 | €62,867 | €1,661 | -€61,206 | -97.4% |
| Amounts payable | 17/49 | €111,628 | €221,966 | +€110,338 | +98.8% |
| Amounts payable after more than one year | 17 | €55,776 | €33,280 | -€22,496 | -40.3% |
| Financial debts | 170/4 | €55,776 | €33,280 | -€22,496 | -40.3% |
| Amounts payable within one year | 42/48 | €55,852 | €188,686 | +€132,834 | +238% |
| Current portion of amounts payable after more than one year | 42 | €21,495 | €22,496 | +€1,001 | +4.7% |
| Trade debts | 44 | €8,090 | €565 | -€7,525 | -93.0% |
| Suppliers | 440/4 | €8,090 | €565 | -€7,525 | -93.0% |
| Taxes, remuneration and social security | 45 | €18,267 | €35,625 | +€17,358 | +95.0% |
| Taxes | 450/3 | €18,267 | €35,625 | +€17,358 | +95.0% |
| Other amounts payable | 47/48 | €8,000 | €130,000 | +€122,000 | +1,525% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,200 | €33,214 | -€6,986 | -17.4% |
| Other operating charges | 640/8 | €2,138 | €2,237 | +€99 | +4.6% |
| Gross operating margin | 9900 | €149,752 | €136,444 | -€13,308 | -8.9% |
| Operating profit (loss) | 9901 | €107,414 | €100,993 | -€6,421 | -6.0% |
| Financial income | 75/76B | €357 | €46,096 | +€45,739 | +12,812% |
| Recurring financial income | 75 | €357 | €46,096 | +€45,739 | +12,812% |
| Financial charges | 65/66B | €23,609 | €9,325 | -€14,284 | -60.5% |
| Recurring financial charges | 65 | €11,097 | €9,325 | -€1,772 | -16.0% |
| Non-recurring financial charges | 66B | €12,512 | - | -€12,512 | |
| Profit (loss) for the period before taxes | 9903 | €84,162 | €137,764 | +€53,602 | +63.7% |
| Income taxes | 67/77 | €20,665 | €43,970 | +€23,305 | +113% |
| Profit (loss) for the period | 9904 | €63,497 | €93,794 | +€30,297 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,497 | €93,794 | +€30,297 | +47.7% |
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 19 October 2026 via checked.be.