PHYSIO 3000: what changed
PHYSIO 3000
Largest movements
- Cash -€124,507
down €124,507 (-60.4%), from €206,125 to €81,618
mainly Other debts (-€69,553) and Net result for the year (-€22,750)
- Deferred charges and accrued income +€3,016
up €3,016 (+77.3%), from €3,902 to €6,917
- Receivables within one year +€2,514
up €2,514 (+19.7%), from €12,749 to €15,263
of which Other amounts receivable: +€5,554
- Other debts -€69,553
down €69,553 (-98.9%), from €70,353 to €800
- Profit (loss) carried forward -€22,750
down €22,750 (-40.2%), from €56,551 to €33,802
- Reserves -€15,594
down €15,594 (-17.9%), from €87,294 to €71,700
- Tax, wage and social debts -€15,072
down €15,072 (-88.0%), from €17,134 to €2,061
- Trade debts +€2,778
up €2,778 (+121%), from €2,304 to €5,082
- Staff costs +€31,254
up €31,254 (+1,248%), from €2,503 to €33,757
- Gross operating margin -€17,577
down €17,577 (-53.7%), from €32,728 to €15,151
- Taxes -€8,291
no longer reported in 2025 (was €8,291)
- Other operating charges +€618
up €618 (+93.0%), from €664 to €1,282
- Depreciation -€525
down €525 (-17.2%), from €3,051 to €2,527
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,842 | €119,651 | -€120,191 | -50.1% |
| Fixed assets | 21/28 | €17,067 | €15,853 | -€1,214 | -7.1% |
| Tangible fixed assets | 22/27 | €17,017 | €15,803 | -€1,214 | -7.1% |
| Land and buildings | 22 | €12,700 | €12,100 | -€600 | -4.7% |
| Plant, machinery and equipment | 23 | €1,253 | €913 | -€340 | -27.1% |
| Furniture and vehicles | 24 | €3,064 | €2,790 | -€274 | -8.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €222,775 | €103,798 | -€118,977 | -53.4% |
| Amounts receivable within one year | 40/41 | €12,749 | €15,263 | +€2,514 | +19.7% |
| Trade receivables | 40 | €3,040 | - | -€3,040 | |
| Other amounts receivable | 41 | €9,709 | €15,263 | +€5,554 | +57.2% |
| Cash at bank and in hand | 54/58 | €206,125 | €81,618 | -€124,507 | -60.4% |
| Deferred charges and accrued income | 490/1 | €3,902 | €6,917 | +€3,016 | +77.3% |
| Total equity and liabilities | 10/49 | €239,842 | €119,651 | -€120,191 | -50.1% |
| Equity | 10/15 | €150,051 | €111,707 | -€38,344 | -25.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €87,294 | €71,700 | -€15,594 | -17.9% |
| Non-distributable reserves | 130/1 | €87,294 | €71,700 | -€15,594 | -17.9% |
| Reserves not available under the articles | 1311 | €87,294 | €71,700 | -€15,594 | -17.9% |
| Profit (loss) carried forward | 14 | €56,551 | €33,802 | -€22,750 | -40.2% |
| Amounts payable | 17/49 | €89,791 | €7,944 | -€81,847 | -91.2% |
| Amounts payable within one year | 42/48 | €89,791 | €7,944 | -€81,847 | -91.2% |
| Trade debts | 44 | €2,304 | €5,082 | +€2,778 | +121% |
| Suppliers | 440/4 | €2,304 | €5,082 | +€2,778 | +121% |
| Taxes, remuneration and social security | 45 | €17,134 | €2,061 | -€15,072 | -88.0% |
| Remuneration and social security | 454/9 | €17,134 | €2,061 | -€15,072 | -88.0% |
| Other amounts payable | 47/48 | €70,353 | €800 | -€69,553 | -98.9% |
| Remuneration, social security and pensions | 62 | €2,503 | €33,757 | +€31,254 | +1,248% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,051 | €2,527 | -€525 | -17.2% |
| Other operating charges | 640/8 | €664 | €1,282 | +€618 | +93.0% |
| Gross operating margin | 9900 | €32,728 | €15,151 | -€17,577 | -53.7% |
| Operating profit (loss) | 9901 | €26,509 | -€22,415 | -€48,924 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €335 | €335 | -€0 | 0.0% |
| Recurring financial charges | 65 | €335 | €335 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €26,174 | -€22,750 | -€48,924 | |
| Income taxes | 67/77 | €8,291 | - | -€8,291 | |
| Profit (loss) for the period | 9904 | €17,883 | -€22,750 | -€40,633 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,883 | -€22,750 | -€40,633 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.