NDSportsPhysio: 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.
NDSportsPhysio
Largest movements
- Deferred charges and accrued income +€8,799
up €8,799 (+1,999%), from €440 to €9,239
- Tangible fixed assets -€7,658
down €7,658 (-64.4%), from €11,882 to €4,224
- Cash -€5,253
down €5,253 (-47.2%), from €11,136 to €5,883
mainly Deferred charges and accrued income (-€8,799) and Tax, wage and social debts (-€4,103)
- Receivables within one year -€1,653
down €1,653 (-6.5%), from €25,608 to €23,956
of which Trade receivables: -€6,303
- Tax, wage and social debts -€4,103
down €4,103 (-69.1%), from €5,940 to €1,837
- Other debts -€3,251
down €3,251 (-10.7%), from €30,437 to €27,186
- Current portion of long-term debt +€1,517
new in 2025: €1,517
- Depreciation -€6,883
down €6,883 (-72.1%), from €9,541 to €2,658
- Gross operating margin -€6,028
down €6,028 (-42.1%), from €14,329 to €8,301
- Taxes -€412
down €412 (-23.4%), from €1,762 to €1,350
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 | €49,066 | €43,302 | -€5,765 | -11.7% |
| Fixed assets | 21/28 | €11,882 | €4,224 | -€7,658 | -64.4% |
| Tangible fixed assets | 22/27 | €11,882 | €4,224 | -€7,658 | -64.4% |
| Furniture and vehicles | 24 | €11,882 | €4,224 | -€7,658 | -64.4% |
| Current assets | 29/58 | €37,184 | €39,077 | +€1,893 | +5.1% |
| Amounts receivable within one year | 40/41 | €25,608 | €23,956 | -€1,653 | -6.5% |
| Trade receivables | 40 | €21,370 | €15,067 | -€6,303 | -29.5% |
| Other amounts receivable | 41 | €4,238 | €8,889 | +€4,650 | +110% |
| Cash at bank and in hand | 54/58 | €11,136 | €5,883 | -€5,253 | -47.2% |
| Deferred charges and accrued income | 490/1 | €440 | €9,239 | +€8,799 | +1,999% |
| Total equity and liabilities | 10/49 | €49,066 | €43,302 | -€5,765 | -11.7% |
| Equity | 10/15 | €9,122 | €9,428 | +€306 | +3.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,622 | €1,928 | +€306 | +18.9% |
| Amounts payable | 17/49 | €39,945 | €33,874 | -€6,071 | -15.2% |
| Amounts payable within one year | 42/48 | €39,945 | €33,874 | -€6,071 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,517 | +€1,517 | |
| Trade debts | 44 | €3,568 | €3,334 | -€234 | -6.5% |
| Suppliers | 440/4 | €3,568 | €3,334 | -€234 | -6.5% |
| Taxes, remuneration and social security | 45 | €5,940 | €1,837 | -€4,103 | -69.1% |
| Taxes | 450/3 | €5,940 | €1,837 | -€4,103 | -69.1% |
| Other amounts payable | 47/48 | €30,437 | €27,186 | -€3,251 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,541 | €2,658 | -€6,883 | -72.1% |
| Other operating charges | 640/8 | €524 | €512 | -€13 | -2.4% |
| Non-recurring operating charges | 66A | - | €2,500 | +€2,500 | |
| Gross operating margin | 9900 | €14,329 | €8,301 | -€6,028 | -42.1% |
| Operating profit (loss) | 9901 | €4,264 | €2,631 | -€1,632 | -38.3% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €47 | €146 | +€99 | +210% |
| Recurring financial charges | 65 | €47 | €146 | +€99 | +210% |
| Profit (loss) for the period before taxes | 9903 | €4,216 | €2,489 | -€1,728 | -41.0% |
| Income taxes | 67/77 | €1,762 | €1,350 | -€412 | -23.4% |
| Profit (loss) for the period | 9904 | €2,455 | €1,139 | -€1,316 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,455 | €1,139 | -€1,316 | -53.6% |
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.