FYSIOKON: 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.
FYSIOKON
Largest movements
- Tangible fixed assets -€41,619
down €41,619 (-7.5%), from €555,174 to €513,555
of which Land and buildings: -€34,327
- Other debts -€62,200
down €62,200 (-28.5%), from €218,187 to €155,986
- Profit (loss) carried forward +€26,470
up €26,470, from -€26,470 to €0
- Debts after one year -€17,998
down €17,998 (-5.1%), from €353,083 to €335,084
- Trade debts +€11,015
up €11,015 (+1,779%), from €619 to €11,634
- Gross operating margin +€67,514
up €67,514 (+180%), from €37,579 to €105,092
- Depreciation +€22,685
up €22,685 (+103%), from €22,105 to €44,790
- Financial charges +€18,044
up €18,044 (+247%), from €7,305 to €25,350
- Other operating charges -€3,553
down €3,553 (-42.5%), from €8,364 to €4,812
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €586,435 | €547,732 | -€38,703 | -6.6% |
| Fixed assets | 21/28 | €555,174 | €513,555 | -€41,619 | -7.5% |
| Tangible fixed assets | 22/27 | €555,174 | €513,555 | -€41,619 | -7.5% |
| Land and buildings | 22 | €523,989 | €489,662 | -€34,327 | -6.6% |
| Plant, machinery and equipment | 23 | €341 | €492 | +€151 | +44.2% |
| Furniture and vehicles | 24 | €16,298 | €9,381 | -€6,917 | -42.4% |
| Other tangible fixed assets | 26 | €14,546 | €14,021 | -€525 | -3.6% |
| Current assets | 29/58 | €31,261 | €34,177 | +€2,915 | +9.3% |
| Amounts receivable within one year | 40/41 | €3,951 | €7,092 | +€3,141 | +79.5% |
| Trade receivables | 40 | €3,564 | €6,761 | +€3,197 | +89.7% |
| Other amounts receivable | 41 | €387 | €331 | -€56 | -14.5% |
| Cash at bank and in hand | 54/58 | €23,825 | €21,861 | -€1,964 | -8.2% |
| Deferred charges and accrued income | 490/1 | €3,485 | €5,224 | +€1,738 | +49.9% |
| Total equity and liabilities | 10/49 | €586,435 | €547,732 | -€38,703 | -6.6% |
| Equity | 10/15 | -€6,984 | €22,432 | +€29,416 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €886 | €3,832 | +€2,946 | +332% |
| Distributable reserves | 133 | €886 | €3,832 | +€2,946 | +332% |
| Profit (loss) carried forward | 14 | -€26,470 | €0 | +€26,470 | |
| Amounts payable | 17/49 | €593,419 | €525,300 | -€68,119 | -11.5% |
| Amounts payable after more than one year | 17 | €353,083 | €335,084 | -€17,998 | -5.1% |
| Financial debts | 170/4 | €353,083 | €335,084 | -€17,998 | -5.1% |
| Amounts payable within one year | 42/48 | €236,337 | €181,394 | -€54,942 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €12,050 | €12,820 | +€770 | +6.4% |
| Trade debts | 44 | €619 | €11,634 | +€11,015 | +1,779% |
| Suppliers | 440/4 | €619 | €11,634 | +€11,015 | +1,779% |
| Taxes, remuneration and social security | 45 | €5,481 | €954 | -€4,527 | -82.6% |
| Taxes | 450/3 | €5,481 | €954 | -€4,527 | -82.6% |
| Other amounts payable | 47/48 | €218,187 | €155,986 | -€62,200 | -28.5% |
| Accrued charges and deferred income | 492/3 | €4,000 | €8,821 | +€4,821 | +121% |
| Non-recurring operating income | 76A | €1,500 | €0 | -€1,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,105 | €44,790 | +€22,685 | +103% |
| Other operating charges | 640/8 | €8,364 | €4,812 | -€3,553 | -42.5% |
| Gross operating margin | 9900 | €37,579 | €105,092 | +€67,514 | +180% |
| Operating profit (loss) | 9901 | €7,109 | €55,491 | +€48,381 | +681% |
| Financial income | 75/76B | €1 | €0 | -€0 | -43.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -43.0% |
| Financial charges | 65/66B | €7,305 | €25,350 | +€18,044 | +247% |
| Recurring financial charges | 65 | €7,305 | €25,350 | +€18,044 | +247% |
| Profit (loss) for the period before taxes | 9903 | -€195 | €30,141 | +€30,337 | |
| Income taxes | 67/77 | €299 | €725 | +€426 | +143% |
| Profit (loss) for the period | 9904 | -€494 | €29,416 | +€29,910 | |
| Profit (loss) for the period to be appropriated | 9905 | -€494 | €29,416 | +€29,910 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.