PHYSIO MOVE: 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 MOVE
Largest movements
- Cash +€9,258
up €9,258 (+144.4%), from €6,412 to €15,670
mainly Depreciation (+€8,868) and Net result for the year (+€7,441)
- Tangible fixed assets -€8,868
down €8,868 (-31.0%), from €28,651 to €19,783
of which Plant, machinery and equipment: -€8,349
- Deferred charges and accrued income +€2,851
up €2,851 (+116.1%), from €2,456 to €5,306
- Profit (loss) carried forward +€7,441
up €7,441 (+419.7%), from €1,773 to €9,214
- Debts after one year -€6,032
down €6,032 (-44.8%), from €13,462 to €7,430
- Trade debts +€1,403
up €1,403 (+51.6%), from €2,718 to €4,121
- Gross operating margin +€6,811
up €6,811 (+42.4%), from €16,057 to €22,868
- Taxes +€1,538
new in 2025: €1,538
- Other operating charges +€1,311
up €1,311 (+47.8%), from €2,742 to €4,053
- Depreciation +€504
up €504 (+6.0%), from €8,364 to €8,868
- Financial charges -€278
down €278 (-22.2%), from €1,252 to €974
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 | €38,732 | €41,978 | +€3,247 | +8.4% |
| Fixed assets | 21/28 | €28,651 | €19,783 | -€8,868 | -31.0% |
| Tangible fixed assets | 22/27 | €28,651 | €19,783 | -€8,868 | -31.0% |
| Plant, machinery and equipment | 23 | €28,086 | €19,737 | -€8,349 | -29.7% |
| Furniture and vehicles | 24 | €565 | €46 | -€519 | -91.8% |
| Current assets | 29/58 | €10,080 | €22,195 | +€12,115 | +120.2% |
| Amounts receivable within one year | 40/41 | €1,213 | €1,219 | +€6 | +0.5% |
| Other amounts receivable | 41 | €1,213 | €1,219 | +€6 | +0.5% |
| Cash at bank and in hand | 54/58 | €6,412 | €15,670 | +€9,258 | +144.4% |
| Deferred charges and accrued income | 490/1 | €2,456 | €5,306 | +€2,851 | +116.1% |
| Total equity and liabilities | 10/49 | €38,732 | €41,978 | +€3,247 | +8.4% |
| Equity | 10/15 | €16,773 | €24,214 | +€7,441 | +44.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,773 | €9,214 | +€7,441 | +419.7% |
| Amounts payable | 17/49 | €21,959 | €17,764 | -€4,194 | -19.1% |
| Amounts payable after more than one year | 17 | €13,462 | €7,430 | -€6,032 | -44.8% |
| Financial debts | 170/4 | €13,462 | €7,430 | -€6,032 | -44.8% |
| Amounts payable within one year | 42/48 | €8,496 | €10,334 | +€1,838 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €5,737 | €6,032 | +€295 | +5.1% |
| Financial debts | 43 | - | €101 | +€101 | |
| Other loans | 439 | - | €101 | +€101 | |
| Trade debts | 44 | €2,718 | €4,121 | +€1,403 | +51.6% |
| Suppliers | 440/4 | €2,718 | €4,121 | +€1,403 | +51.6% |
| Taxes, remuneration and social security | 45 | - | €38 | +€38 | |
| Taxes | 450/3 | - | €38 | +€38 | |
| Other amounts payable | 47/48 | €41 | €41 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,364 | €8,868 | +€504 | +6.0% |
| Other operating charges | 640/8 | €2,742 | €4,053 | +€1,311 | +47.8% |
| Gross operating margin | 9900 | €16,057 | €22,868 | +€6,811 | +42.4% |
| Operating profit (loss) | 9901 | €4,951 | €9,947 | +€4,996 | +100.9% |
| Financial income | 75/76B | €6 | €6 | +€1 | +9.5% |
| Recurring financial income | 75 | €6 | €6 | +€1 | +9.5% |
| Financial charges | 65/66B | €1,252 | €974 | -€278 | -22.2% |
| Recurring financial charges | 65 | €1,252 | €974 | -€278 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €3,705 | €8,979 | +€5,275 | +142.4% |
| Income taxes | 67/77 | - | €1,538 | +€1,538 | |
| Profit (loss) for the period | 9904 | €3,705 | €7,441 | +€3,736 | +100.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,705 | €7,441 | +€3,736 | +100.9% |
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.