LMFysio: what changed
Two fiscal 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.
LMFysio
Largest movements
- Cash -€12,767
down €12,767 (-75.9%), from €16,819 to €4,051
mainly Investment in fixed assets (net) (-€11,379) and Net result for the year (-€6,356)
- Receivables within one year -€4,162
down €4,162 (-62.4%), from €6,670 to €2,508
of which Trade receivables: -€4,967
- Financial fixed assets +€1,800
new in 2025: €1,800
- Tangible fixed assets +€1,757
up €1,757 (+10.4%), from €16,878 to €18,635
of which Plant, machinery and equipment: +€3,460
- Stocks and contracts +€1,427
new in 2025: €1,427
- Profit (loss) carried forward -€6,356
down €6,356 (-33.1%), from €19,172 to €12,817
- Tax, wage and social debts -€3,329
down €3,329 (-54.0%), from €6,161 to €2,832
- Trade debts -€1,673
no longer reported in 2025 (was €1,673)
- Accrued charges and deferred income +€866
up €866 (+68.7%), from €1,259 to €2,125
- Gross operating margin -€14,864
down €14,864 (-82.1%), from €18,111 to €3,247
- Taxes -€3,329
down €3,329 (-96.2%), from €3,461 to €132
- Depreciation +€1,484
up €1,484 (+23.4%), from €6,338 to €7,822
- Other operating charges +€569
up €569 (+336.8%), from €169 to €738
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 | €41,519 | €30,848 | -€10,671 | -25.7% |
| Fixed assets | 21/28 | €16,878 | €20,435 | +€3,557 | +21.1% |
| Tangible fixed assets | 22/27 | €16,878 | €18,635 | +€1,757 | +10.4% |
| Plant, machinery and equipment | 23 | €1,294 | €4,754 | +€3,460 | +267.4% |
| Furniture and vehicles | 24 | €15,584 | €13,881 | -€1,703 | -10.9% |
| Financial fixed assets | 28 | - | €1,800 | +€1,800 | |
| Current assets | 29/58 | €24,642 | €10,413 | -€14,228 | -57.7% |
| Stocks and contracts in progress | 3 | - | €1,427 | +€1,427 | |
| Stocks | 30/36 | - | €1,427 | +€1,427 | |
| Amounts receivable within one year | 40/41 | €6,670 | €2,508 | -€4,162 | -62.4% |
| Trade receivables | 40 | €6,670 | €1,703 | -€4,967 | -74.5% |
| Other amounts receivable | 41 | - | €805 | +€805 | |
| Cash at bank and in hand | 54/58 | €16,819 | €4,051 | -€12,767 | -75.9% |
| Deferred charges and accrued income | 490/1 | €1,153 | €2,427 | +€1,274 | +110.5% |
| Total equity and liabilities | 10/49 | €41,519 | €30,848 | -€10,671 | -25.7% |
| Equity | 10/15 | €20,172 | €13,817 | -€6,356 | -31.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,172 | €12,817 | -€6,356 | -33.1% |
| Amounts payable | 17/49 | €21,347 | €17,031 | -€4,316 | -20.2% |
| Amounts payable within one year | 42/48 | €20,088 | €14,906 | -€5,181 | -25.8% |
| Trade debts | 44 | €1,673 | - | -€1,673 | |
| Suppliers | 440/4 | €1,673 | - | -€1,673 | |
| Taxes, remuneration and social security | 45 | €6,161 | €2,832 | -€3,329 | -54.0% |
| Taxes | 450/3 | €6,161 | €2,832 | -€3,329 | -54.0% |
| Other amounts payable | 47/48 | €12,254 | €12,074 | -€180 | -1.5% |
| Accrued charges and deferred income | 492/3 | €1,259 | €2,125 | +€866 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,338 | €7,822 | +€1,484 | +23.4% |
| Other operating charges | 640/8 | €169 | €738 | +€569 | +336.8% |
| Gross operating margin | 9900 | €18,111 | €3,247 | -€14,864 | -82.1% |
| Operating profit (loss) | 9901 | €11,604 | -€5,313 | -€16,917 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €968 | €911 | -€57 | -5.9% |
| Recurring financial charges | 65 | €968 | €911 | -€57 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €10,636 | -€6,224 | -€16,860 | |
| Income taxes | 67/77 | €3,461 | €132 | -€3,329 | -96.2% |
| Profit (loss) for the period | 9904 | €7,175 | -€6,356 | -€13,531 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,175 | -€6,356 | -€13,531 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.