FYSIOWORKS: 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.
FYSIOWORKS
Largest movements
- Current investments +€42,970
new in 2025: €42,970
- Cash -€31,489
down €31,489 (-34.3%), from €91,884 to €60,395
mainly Current investments (-€42,970) and Debts after one year (-€6,678)
- Tangible fixed assets -€11,473
down €11,473 (-28.7%), from €39,971 to €28,498
of which Furniture and vehicles: -€9,080
- Debts after one year -€6,678
down €6,678 (-37.2%), from €17,966 to €11,288
- Reserves +€6,052
up €6,052 (+8.6%), from €70,115 to €76,167
of which Distributable reserves: +€6,672
- Trade debts -€1,413
down €1,413 (-57.0%), from €2,480 to €1,067
- Financial income +€625
up €625 (+217.9%), from €287 to €912
- Gross operating margin -€523
down €523 (-2.2%), from €23,726 to €23,203
- Financial charges +€469
up €469 (+32.5%), from €1,442 to €1,911
- Taxes -€333
down €333 (-10.0%), from €3,334 to €3,001
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.
Cash bridge derived
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 | €131,855 | €132,590 | +€735 | +0.6% |
| Fixed assets | 21/28 | €39,971 | €28,498 | -€11,473 | -28.7% |
| Tangible fixed assets | 22/27 | €39,971 | €28,498 | -€11,473 | -28.7% |
| Land and buildings | 22 | €7,609 | €6,279 | -€1,330 | -17.5% |
| Plant, machinery and equipment | 23 | €360 | €958 | +€598 | +166.2% |
| Furniture and vehicles | 24 | €29,927 | €20,847 | -€9,080 | -30.3% |
| Other tangible fixed assets | 26 | €2,075 | €415 | -€1,660 | -80.0% |
| Current assets | 29/58 | €91,884 | €104,092 | +€12,208 | +13.3% |
| Current investments | 50/53 | - | €42,970 | +€42,970 | |
| Cash at bank and in hand | 54/58 | €91,884 | €60,395 | -€31,489 | -34.3% |
| Deferred charges and accrued income | 490/1 | - | €727 | +€727 | |
| Total equity and liabilities | 10/49 | €131,855 | €132,590 | +€735 | +0.6% |
| Equity | 10/15 | €92,754 | €98,806 | +€6,052 | +6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,115 | €76,167 | +€6,052 | +8.6% |
| Non-distributable reserves | 130/1 | €620 | €0 | -€620 | -100.0% |
| Reserves not available under the articles | 1311 | €620 | €0 | -€620 | -100.0% |
| Tax-exempt reserves | 132 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €48,495 | €55,167 | +€6,672 | +13.8% |
| Profit (loss) carried forward | 14 | €16,439 | €16,439 | -€0 | 0.0% |
| Amounts payable | 17/49 | €39,101 | €33,784 | -€5,317 | -13.6% |
| Amounts payable after more than one year | 17 | €17,966 | €11,288 | -€6,678 | -37.2% |
| Financial debts | 170/4 | €17,966 | €11,288 | -€6,678 | -37.2% |
| Amounts payable within one year | 42/48 | €21,135 | €22,021 | +€886 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €6,612 | €6,678 | +€66 | +1.0% |
| Trade debts | 44 | €2,480 | €1,067 | -€1,413 | -57.0% |
| Suppliers | 440/4 | €2,480 | €1,067 | -€1,413 | -57.0% |
| Taxes, remuneration and social security | 45 | €6,325 | €7,358 | +€1,033 | +16.3% |
| Taxes | 450/3 | €3,282 | €4,287 | +€1,005 | +30.6% |
| Remuneration and social security | 454/9 | €3,043 | €3,070 | +€27 | +0.9% |
| Other amounts payable | 47/48 | €5,718 | €6,918 | +€1,200 | +21.0% |
| Accrued charges and deferred income | 492/3 | - | €476 | +€476 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,430 | €12,527 | +€97 | +0.8% |
| Other operating charges | 640/8 | €553 | €624 | +€71 | +12.9% |
| Gross operating margin | 9900 | €23,726 | €23,203 | -€523 | -2.2% |
| Operating profit (loss) | 9901 | €10,743 | €10,052 | -€691 | -6.4% |
| Financial income | 75/76B | €287 | €912 | +€625 | +217.9% |
| Recurring financial income | 75 | €287 | €912 | +€625 | +217.9% |
| Financial charges | 65/66B | €1,442 | €1,911 | +€469 | +32.5% |
| Recurring financial charges | 65 | €1,442 | €1,911 | +€469 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €9,588 | €9,053 | -€535 | -5.6% |
| Income taxes | 67/77 | €3,334 | €3,001 | -€333 | -10.0% |
| Profit (loss) for the period | 9904 | €6,254 | €6,052 | -€202 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,254 | €6,052 | -€202 | -3.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.