PHYSIO MOUV: 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 MOUV
Largest movements
- Tangible fixed assets -€17,028
down €17,028 (-9.5%), from €178,842 to €161,813
of which Land and buildings: -€19,504
- Cash +€7,741
new in 2025: €7,741
mainly Depreciation (+€32,833) and Current portion of long-term debt (+€9,753)
- Debts after one year -€23,296
down €23,296 (-14.6%), from €159,754 to €136,458
- Current portion of long-term debt +€9,753
up €9,753 (+36.8%), from €26,522 to €36,275
- Profit (loss) carried forward +€3,871
up €3,871 (+12.6%), from -€30,692 to -€26,821
- Gross operating margin +€4,047
up €4,047 (+10.6%), from €38,050 to €42,097
- Depreciation +€1,551
up €1,551 (+5.0%), from €31,282 to €32,833
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 | €189,517 | €179,442 | -€10,075 | -5.3% |
| Fixed assets | 21/28 | €178,842 | €161,813 | -€17,028 | -9.5% |
| Tangible fixed assets | 22/27 | €178,842 | €161,813 | -€17,028 | -9.5% |
| Land and buildings | 22 | €156,997 | €137,493 | -€19,504 | -12.4% |
| Plant, machinery and equipment | 23 | €21,845 | €24,320 | +€2,475 | +11.3% |
| Current assets | 29/58 | €10,675 | €17,629 | +€6,953 | +65.1% |
| Amounts receivable within one year | 40/41 | €9,970 | €8,263 | -€1,707 | -17.1% |
| Trade receivables | 40 | €162 | - | -€162 | |
| Other amounts receivable | 41 | €9,808 | €8,263 | -€1,545 | -15.8% |
| Cash at bank and in hand | 54/58 | - | €7,741 | +€7,741 | |
| Deferred charges and accrued income | 490/1 | €706 | €1,625 | +€920 | +130.3% |
| Total equity and liabilities | 10/49 | €189,517 | €179,442 | -€10,075 | -5.3% |
| Equity | 10/15 | -€692 | €3,179 | +€3,871 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,692 | -€26,821 | +€3,871 | +12.6% |
| Amounts payable | 17/49 | €190,209 | €176,263 | -€13,946 | -7.3% |
| Amounts payable after more than one year | 17 | €159,754 | €136,458 | -€23,296 | -14.6% |
| Financial debts | 170/4 | €159,754 | €136,458 | -€23,296 | -14.6% |
| Amounts payable within one year | 42/48 | €30,456 | €39,806 | +€9,350 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €26,522 | €36,275 | +€9,753 | +36.8% |
| Financial debts | 43 | €373 | - | -€373 | |
| Credit institutions | 430/8 | €373 | - | -€373 | |
| Trade debts | 44 | €3,560 | €3,531 | -€29 | -0.8% |
| Suppliers | 440/4 | €3,560 | €3,531 | -€29 | -0.8% |
| Non-recurring operating income | 76A | €1,100 | - | -€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,282 | €32,833 | +€1,551 | +5.0% |
| Other operating charges | 640/8 | €2,252 | €1,872 | -€380 | -16.9% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €38,050 | €42,097 | +€4,047 | +10.6% |
| Operating profit (loss) | 9901 | €4,415 | €7,392 | +€2,977 | +67.4% |
| Financial income | 75/76B | €706 | €633 | -€73 | -10.3% |
| Recurring financial income | 75 | €706 | €633 | -€73 | -10.3% |
| Financial charges | 65/66B | €3,976 | €4,154 | +€177 | +4.5% |
| Recurring financial charges | 65 | €3,976 | €4,154 | +€177 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €1,144 | €3,871 | +€2,726 | +238.2% |
| Profit (loss) for the period | 9904 | €1,144 | €3,871 | +€2,726 | +238.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,144 | €3,871 | +€2,726 | +238.2% |
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 10 October 2026 via checked.be.