Niss 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.
Niss Physio
Largest movements
- Cash +€31,493
up €31,493 (+99.3%), from €31,722 to €63,216
mainly Net result for the year (+€28,497) and Trade debts (+€2,819)
- Tangible fixed assets +€2,202
new in 2025: €2,202
- Intangible fixed assets -€852
no longer reported in 2025 (was €852)
- Profit (loss) carried forward +€28,497
up €28,497 (+124.7%), from €22,853 to €51,351
- Trade debts +€2,819
new in 2025: €2,819
- Tax, wage and social debts +€2,555
up €2,555 (+41.5%), from €6,157 to €8,712
- Gross operating margin +€9,923
up €9,923 (+33.6%), from €29,574 to €39,497
- Taxes +€2,555
up €2,555 (+41.5%), from €6,157 to €8,712
- Depreciation +€1,014
up €1,014 (+447.7%), from €226 to €1,240
- Financial charges +€966
up €966 (+6036.5%), from €16 to €982
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 | €32,574 | €65,881 | +€33,307 | +102.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €852 | €2,202 | +€1,350 | +158.5% |
| Intangible fixed assets | 21 | €852 | - | -€852 | |
| Tangible fixed assets | 22/27 | - | €2,202 | +€2,202 | |
| Plant, machinery and equipment | 23 | - | €2,202 | +€2,202 | |
| Current assets | 29/58 | €31,722 | €63,680 | +€31,957 | +100.7% |
| Amounts receivable within one year | 40/41 | - | €440 | +€440 | |
| Other amounts receivable | 41 | - | €440 | +€440 | |
| Cash at bank and in hand | 54/58 | €31,722 | €63,216 | +€31,493 | +99.3% |
| Deferred charges and accrued income | 490/1 | - | €24 | +€24 | |
| Total equity and liabilities | 10/49 | €32,574 | €65,881 | +€33,307 | +102.3% |
| Equity | 10/15 | €25,853 | €54,351 | +€28,497 | +110.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,853 | €51,351 | +€28,497 | +124.7% |
| Amounts payable | 17/49 | €6,721 | €11,531 | +€4,810 | +71.6% |
| Amounts payable within one year | 42/48 | €6,721 | €11,531 | +€4,810 | +71.6% |
| Trade debts | 44 | - | €2,819 | +€2,819 | |
| Suppliers | 440/4 | - | €2,819 | +€2,819 | |
| Taxes, remuneration and social security | 45 | €6,157 | €8,712 | +€2,555 | +41.5% |
| Taxes | 450/3 | €6,157 | €8,712 | +€2,555 | +41.5% |
| Other amounts payable | 47/48 | €564 | €0 | -€564 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €1,240 | +€1,014 | +447.7% |
| Other operating charges | 640/8 | €322 | €66 | -€256 | -79.6% |
| Gross operating margin | 9900 | €29,574 | €39,497 | +€9,923 | +33.6% |
| Operating profit (loss) | 9901 | €29,026 | €38,191 | +€9,165 | +31.6% |
| Financial charges | 65/66B | €16 | €982 | +€966 | +6036.5% |
| Recurring financial charges | 65 | €16 | €982 | +€966 | +6036.5% |
| Profit (loss) for the period before taxes | 9903 | €29,010 | €37,209 | +€8,199 | +28.3% |
| Income taxes | 67/77 | €6,157 | €8,712 | +€2,555 | +41.5% |
| Profit (loss) for the period | 9904 | €22,853 | €28,497 | +€5,644 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,853 | €28,497 | +€5,644 | +24.7% |
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 1 October 2026 via checked.be.