LEO LEGRAND PHYSIOTHERAPY: 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.
LEO LEGRAND PHYSIOTHERAPY
Largest movements
- Cash +€36,330
up €36,330 (+286%), from €12,692 to €49,022
mainly Net result for the year (+€34,851) and Tax, wage and social debts (+€5,541)
- Tangible fixed assets +€2,411
up €2,411 (+163%), from €1,482 to €3,893
- Profit (loss) carried forward +€34,851
up €34,851 (+604%), from €5,769 to €40,620
- Tax, wage and social debts +€5,541
up €5,541 (+91.7%), from €6,041 to €11,582
of which Taxes: +€7,541
- Other debts -€2,006
no longer reported in 2025 (was €2,006)
- Gross operating margin +€37,535
up €37,535 (+415%), from €9,042 to €46,577
- Taxes +€8,181
up €8,181 (+365%), from €2,241 to €10,423
- Depreciation +€588
up €588 (+291%), from €202 to €789
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 | €20,299 | €58,890 | +€38,591 | +190% |
| Fixed assets | 21/28 | €1,482 | €3,893 | +€2,411 | +163% |
| Tangible fixed assets | 22/27 | €1,482 | €3,893 | +€2,411 | +163% |
| Plant, machinery and equipment | 23 | €1,482 | €3,893 | +€2,411 | +163% |
| Current assets | 29/58 | €18,817 | €54,997 | +€36,180 | +192% |
| Amounts receivable within one year | 40/41 | €6,125 | €5,975 | -€150 | -2.4% |
| Trade receivables | 40 | €6,125 | €5,975 | -€150 | -2.4% |
| Cash at bank and in hand | 54/58 | €12,692 | €49,022 | +€36,330 | +286% |
| Total equity and liabilities | 10/49 | €20,299 | €58,890 | +€38,591 | +190% |
| Equity | 10/15 | €10,769 | €45,620 | +€34,851 | +324% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,769 | €40,620 | +€34,851 | +604% |
| Amounts payable | 17/49 | €9,531 | €13,270 | +€3,739 | +39.2% |
| Amounts payable within one year | 42/48 | €9,531 | €13,270 | +€3,739 | +39.2% |
| Trade debts | 44 | €1,484 | €1,688 | +€204 | +13.8% |
| Suppliers | 440/4 | €1,484 | €1,688 | +€204 | +13.8% |
| Taxes, remuneration and social security | 45 | €6,041 | €11,582 | +€5,541 | +91.7% |
| Taxes | 450/3 | €4,041 | €11,582 | +€7,541 | +187% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €2,006 | - | -€2,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202 | €789 | +€588 | +291% |
| Other operating charges | 640/8 | €780 | €400 | -€380 | -48.8% |
| Gross operating margin | 9900 | €9,042 | €46,577 | +€37,535 | +415% |
| Operating profit (loss) | 9901 | €8,060 | €45,388 | +€37,328 | +463% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €50 | €114 | +€64 | +127% |
| Recurring financial charges | 65 | €50 | €114 | +€64 | +127% |
| Profit (loss) for the period before taxes | 9903 | €8,010 | €45,274 | +€37,264 | +465% |
| Income taxes | 67/77 | €2,241 | €10,423 | +€8,181 | +365% |
| Profit (loss) for the period | 9904 | €5,769 | €34,851 | +€29,082 | +504% |
| Profit (loss) for the period to be appropriated | 9905 | €5,769 | €34,851 | +€29,082 | +504% |
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 29 October 2026 via checked.be.