PHYSIO ANASTASE: 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.
PHYSIO ANASTASE
Largest movements
- Receivables within one year +€16,076
up €16,076 (+88.0%), from €18,270 to €34,347
- Tangible fixed assets -€12,879
down €12,879 (-48.2%), from €26,728 to €13,849
- Cash -€3,166
down €3,166 (-24.2%), from €13,058 to €9,892
mainly Receivables within one year (-€16,076) and Debts after one year (-€8,611)
- Reserves +€10,785
up €10,785 (+73.5%), from €14,671 to €25,456
- Debts after one year -€8,611
down €8,611 (-40.3%), from €21,381 to €12,770
- Tax, wage and social debts -€2,864
down €2,864 (-36.3%), from €7,900 to €5,036
of which Remuneration and social security: -€2,275
- Trade debts -€1,401
down €1,401 (-31.3%), from €4,481 to €3,080
- Other debts +€1,181
new in 2025: €1,181
- Other operating charges +€4,357
up €4,357 (+1125.0%), from €387 to €4,745
- Gross operating margin +€1,379
up €1,379 (+4.0%), from €34,154 to €35,533
- Depreciation +€969
up €969 (+8.1%), from €11,910 to €12,879
- Taxes -€589
down €589 (-10.5%), from €5,625 to €5,036
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 | €59,693 | €59,133 | -€560 | -0.9% |
| Fixed assets | 21/28 | €26,728 | €13,849 | -€12,879 | -48.2% |
| Tangible fixed assets | 22/27 | €26,728 | €13,849 | -€12,879 | -48.2% |
| Furniture and vehicles | 24 | €26,728 | €13,849 | -€12,879 | -48.2% |
| Current assets | 29/58 | €32,965 | €45,285 | +€12,319 | +37.4% |
| Amounts receivable within one year | 40/41 | €18,270 | €34,347 | +€16,076 | +88.0% |
| Trade receivables | 40 | €18,270 | €34,347 | +€16,076 | +88.0% |
| Cash at bank and in hand | 54/58 | €13,058 | €9,892 | -€3,166 | -24.2% |
| Deferred charges and accrued income | 490/1 | €1,637 | €1,046 | -€591 | -36.1% |
| Total equity and liabilities | 10/49 | €59,693 | €59,133 | -€560 | -0.9% |
| Equity | 10/15 | €17,671 | €28,456 | +€10,785 | +61.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,671 | €25,456 | +€10,785 | +73.5% |
| Distributable reserves | 133 | €14,671 | €25,456 | +€10,785 | +73.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €42,022 | €30,677 | -€11,345 | -27.0% |
| Amounts payable after more than one year | 17 | €21,381 | €12,770 | -€8,611 | -40.3% |
| Financial debts | 170/4 | €21,381 | €12,770 | -€8,611 | -40.3% |
| Amounts payable within one year | 42/48 | €20,641 | €17,908 | -€2,734 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €8,261 | €8,611 | +€350 | +4.2% |
| Trade debts | 44 | €4,481 | €3,080 | -€1,401 | -31.3% |
| Suppliers | 440/4 | €4,481 | €3,080 | -€1,401 | -31.3% |
| Taxes, remuneration and social security | 45 | €7,900 | €5,036 | -€2,864 | -36.3% |
| Taxes | 450/3 | €5,625 | €5,036 | -€589 | -10.5% |
| Remuneration and social security | 454/9 | €2,275 | €0 | -€2,275 | -100.0% |
| Other amounts payable | 47/48 | - | €1,181 | +€1,181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,910 | €12,879 | +€969 | +8.1% |
| Other operating charges | 640/8 | €387 | €4,745 | +€4,357 | +1125.0% |
| Gross operating margin | 9900 | €34,154 | €35,533 | +€1,379 | +4.0% |
| Operating profit (loss) | 9901 | €21,857 | €17,909 | -€3,948 | -18.1% |
| Financial charges | 65/66B | €1,561 | €1,255 | -€306 | -19.6% |
| Recurring financial charges | 65 | €1,561 | €1,255 | -€306 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €20,296 | €16,654 | -€3,642 | -17.9% |
| Income taxes | 67/77 | €5,625 | €5,036 | -€589 | -10.5% |
| Profit (loss) for the period | 9904 | €14,671 | €11,618 | -€3,053 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,671 | €11,618 | -€3,053 | -20.8% |
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 9 October 2026 via checked.be.