PHYSIO BART DINGENEN: 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 BART DINGENEN
Largest movements
- Cash +€50,406
up €50,406 (+69.1%), from €72,936 to €123,342
mainly Net result for the year (+€84,804) and Depreciation (+€12,856)
- Current investments +€32,788
up €32,788 (+18.1%), from €181,481 to €214,270
- Profit (loss) carried forward +€84,804
new in 2025: €84,804
- Tax, wage and social debts +€5,084
up €5,084 (+974%), from €522 to €5,606
- Gross operating margin +€15,878
up €15,878 (+15.5%), from €102,659 to €118,537
- Depreciation +€3,788
up €3,788 (+41.8%), from €9,068 to €12,856
- Financial income -€2,995
down €2,995 (-40.5%), from €7,392 to €4,397
of which Non-recurring financial income: -€7,392
- Taxes +€2,878
up €2,878 (+14.0%), from €20,522 to €23,400
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 | €312,923 | €403,012 | +€90,089 | +28.8% |
| Fixed assets | 21/28 | €48,127 | €50,451 | +€2,324 | +4.8% |
| Tangible fixed assets | 22/27 | €48,127 | €50,451 | +€2,324 | +4.8% |
| Plant, machinery and equipment | 23 | €2,049 | €1,566 | -€483 | -23.6% |
| Furniture and vehicles | 24 | €46,079 | €48,885 | +€2,806 | +6.1% |
| Current assets | 29/58 | €264,795 | €352,561 | +€87,765 | +33.1% |
| Amounts receivable within one year | 40/41 | €6,244 | €7,084 | +€840 | +13.5% |
| Other amounts receivable | 41 | €6,244 | €7,084 | +€840 | +13.5% |
| Current investments | 50/53 | €181,481 | €214,270 | +€32,788 | +18.1% |
| Cash at bank and in hand | 54/58 | €72,936 | €123,342 | +€50,406 | +69.1% |
| Deferred charges and accrued income | 490/1 | €4,134 | €7,865 | +€3,731 | +90.3% |
| Total equity and liabilities | 10/49 | €312,923 | €403,012 | +€90,089 | +28.8% |
| Equity | 10/15 | €310,436 | €395,240 | +€84,804 | +27.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €307,436 | €307,436 | = | 0.0% |
| Distributable reserves | 133 | €307,436 | €307,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €84,804 | +€84,804 | |
| Amounts payable | 17/49 | €2,487 | €7,772 | +€5,286 | +213% |
| Amounts payable within one year | 42/48 | €2,335 | €7,565 | +€5,231 | +224% |
| Trade debts | 44 | €657 | €1,960 | +€1,302 | +198% |
| Suppliers | 440/4 | €657 | €1,960 | +€1,302 | +198% |
| Taxes, remuneration and social security | 45 | €522 | €5,606 | +€5,084 | +974% |
| Taxes | 450/3 | €522 | €5,606 | +€5,084 | +974% |
| Other amounts payable | 47/48 | €1,155 | - | -€1,155 | |
| Accrued charges and deferred income | 492/3 | €152 | €207 | +€55 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,068 | €12,856 | +€3,788 | +41.8% |
| Other operating charges | 640/8 | €1,284 | €919 | -€365 | -28.4% |
| Gross operating margin | 9900 | €102,659 | €118,537 | +€15,878 | +15.5% |
| Operating profit (loss) | 9901 | €92,307 | €104,761 | +€12,454 | +13.5% |
| Financial income | 75/76B | €7,392 | €4,397 | -€2,995 | -40.5% |
| Recurring financial income | 75 | €0 | €4,397 | +€4,397 | +43,973,100% |
| Non-recurring financial income | 76B | €7,392 | - | -€7,392 | |
| Financial charges | 65/66B | €1,318 | €955 | -€364 | -27.6% |
| Recurring financial charges | 65 | €1,318 | €955 | -€364 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €98,380 | €108,204 | +€9,823 | +10.0% |
| Income taxes | 67/77 | €20,522 | €23,400 | +€2,878 | +14.0% |
| Profit (loss) for the period | 9904 | €77,858 | €84,804 | +€6,946 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,858 | €84,804 | +€6,946 | +8.9% |
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 26 October 2026 via checked.be.