LT PHYSIO: 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.
LT PHYSIO
Largest movements
- Cash +€74,102
up €74,102 (+79.0%), from €93,742 to €167,844
mainly Net result for the year (+€73,600) and Current investments (+€20,000)
- Current investments -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Deferred charges and accrued income +€9,359
up €9,359, from €0 to €9,359
- Profit (loss) carried forward +€73,600
up €73,600 (+138.3%), from €53,233 to €126,833
- Tax, wage and social debts -€10,544
down €10,544 (-78.1%), from €13,496 to €2,952
- Gross operating margin +€16,525
up €16,525 (+23.0%), from €71,819 to €88,344
- Taxes -€3,619
down €3,619 (-19.4%), from €18,686 to €15,066
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 | €133,742 | €197,203 | +€63,461 | +47.5% |
| Current assets | 29/58 | €133,742 | €197,203 | +€63,461 | +47.5% |
| Current investments | 50/53 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €93,742 | €167,844 | +€74,102 | +79.0% |
| Deferred charges and accrued income | 490/1 | €0 | €9,359 | +€9,359 | |
| Total equity and liabilities | 10/49 | €133,742 | €197,203 | +€63,461 | +47.5% |
| Equity | 10/15 | €117,705 | €191,305 | +€73,600 | +62.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €63,472 | €63,472 | = | 0.0% |
| Distributable reserves | 133 | €63,472 | €63,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,233 | €126,833 | +€73,600 | +138.3% |
| Amounts payable | 17/49 | €16,037 | €5,898 | -€10,139 | -63.2% |
| Amounts payable within one year | 42/48 | €16,037 | €5,898 | -€10,139 | -63.2% |
| Trade debts | 44 | €668 | €1,073 | +€405 | +60.6% |
| Suppliers | 440/4 | €668 | €1,073 | +€405 | +60.6% |
| Taxes, remuneration and social security | 45 | €13,496 | €2,952 | -€10,544 | -78.1% |
| Taxes | 450/3 | €13,496 | €2,952 | -€10,544 | -78.1% |
| Other amounts payable | 47/48 | €1,873 | €1,873 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €239 | €582 | +€344 | +144.2% |
| Gross operating margin | 9900 | €71,819 | €88,344 | +€16,525 | +23.0% |
| Operating profit (loss) | 9901 | €71,581 | €87,762 | +€16,181 | +22.6% |
| Financial income | 75/76B | €385 | €952 | +€568 | +147.6% |
| Recurring financial income | 75 | €385 | €952 | +€568 | +147.6% |
| Financial charges | 65/66B | €47 | €48 | +€1 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €71,919 | €88,666 | +€16,747 | +23.3% |
| Income taxes | 67/77 | €18,686 | €15,066 | -€3,619 | -19.4% |
| Profit (loss) for the period | 9904 | €53,233 | €73,600 | +€20,367 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,233 | €73,600 | +€20,367 | +38.3% |
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 28 September 2026 via checked.be.