PHYSIO DBN: 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.
PHYSIO DBN
Largest movements
- Cash +€6,110
up €6,110 (+54.6%), from €11,196 to €17,306
mainly Net result for the year (+€15,966) and Depreciation (+€10,652)
- Deferred charges and accrued income -€1,718
down €1,718 (-100.0%), from €1,718 to €0
- Tangible fixed assets -€928
down €928 (-2.4%), from €39,280 to €38,352
of which Furniture and vehicles: -€7,598
- Reserves +€15,966
up €15,966 (+80.5%), from €19,837 to €35,803
- Debts after one year -€6,263
down €6,263 (-44.6%), from €14,037 to €7,774
- Other debts -€3,862
down €3,862 (-65.3%), from €5,916 to €2,053
- Tax, wage and social debts -€1,669
down €1,669 (-24.2%), from €6,910 to €5,241
of which Remuneration and social security: -€3,154
- Gross operating margin +€5,356
up €5,356 (+18.4%), from €29,088 to €34,445
- Depreciation +€1,575
up €1,575 (+17.3%), from €9,077 to €10,652
- Taxes +€1,216
up €1,216 (+35.5%), from €3,428 to €4,644
- Financial charges +€1,169
up €1,169 (+119.3%), from €980 to €2,149
- Other operating charges -€1,118
down €1,118 (-51.9%), from €2,153 to €1,035
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 | €55,013 | €58,842 | +€3,830 | +7.0% |
| Fixed assets | 21/28 | €39,530 | €38,602 | -€928 | -2.3% |
| Tangible fixed assets | 22/27 | €39,280 | €38,352 | -€928 | -2.4% |
| Land and buildings | 22 | €3,903 | €3,496 | -€407 | -10.4% |
| Plant, machinery and equipment | 23 | €4,985 | €12,062 | +€7,077 | +142.0% |
| Furniture and vehicles | 24 | €30,392 | €22,794 | -€7,598 | -25.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €15,482 | €20,240 | +€4,758 | +30.7% |
| Amounts receivable within one year | 40/41 | €2,569 | €2,935 | +€366 | +14.2% |
| Trade receivables | 40 | €2,569 | €2,935 | +€366 | +14.2% |
| Cash at bank and in hand | 54/58 | €11,196 | €17,306 | +€6,110 | +54.6% |
| Deferred charges and accrued income | 490/1 | €1,718 | €0 | -€1,718 | -100.0% |
| Total equity and liabilities | 10/49 | €55,013 | €58,842 | +€3,830 | +7.0% |
| Equity | 10/15 | €21,337 | €37,303 | +€15,966 | +74.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €19,837 | €35,803 | +€15,966 | +80.5% |
| Distributable reserves | 133 | €19,837 | €35,803 | +€15,966 | +80.5% |
| Amounts payable | 17/49 | €33,676 | €21,540 | -€12,136 | -36.0% |
| Amounts payable after more than one year | 17 | €14,037 | €7,774 | -€6,263 | -44.6% |
| Financial debts | 170/4 | €14,037 | €7,774 | -€6,263 | -44.6% |
| Amounts payable within one year | 42/48 | €19,639 | €13,766 | -€5,873 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €6,019 | €6,263 | +€245 | +4.1% |
| Trade debts | 44 | €794 | €208 | -€586 | -73.8% |
| Suppliers | 440/4 | €794 | €208 | -€586 | -73.8% |
| Taxes, remuneration and social security | 45 | €6,910 | €5,241 | -€1,669 | -24.2% |
| Taxes | 450/3 | €3,756 | €5,241 | +€1,485 | +39.5% |
| Remuneration and social security | 454/9 | €3,154 | €0 | -€3,154 | -100.0% |
| Other amounts payable | 47/48 | €5,916 | €2,053 | -€3,862 | -65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,077 | €10,652 | +€1,575 | +17.3% |
| Other operating charges | 640/8 | €2,153 | €1,035 | -€1,118 | -51.9% |
| Gross operating margin | 9900 | €29,088 | €34,445 | +€5,356 | +18.4% |
| Operating profit (loss) | 9901 | €17,858 | €22,758 | +€4,900 | +27.4% |
| Financial charges | 65/66B | €980 | €2,149 | +€1,169 | +119.3% |
| Recurring financial charges | 65 | €980 | €2,149 | +€1,169 | +119.3% |
| Profit (loss) for the period before taxes | 9903 | €16,879 | €20,610 | +€3,731 | +22.1% |
| Income taxes | 67/77 | €3,428 | €4,644 | +€1,216 | +35.5% |
| Profit (loss) for the period | 9904 | €13,451 | €15,966 | +€2,515 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,451 | €15,966 | +€2,515 | +18.7% |
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 30 September 2026 via checked.be.