Physio141: 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.
Physio141
Largest movements
- Cash +€90,283
up €90,283 (+187.5%), from €48,139 to €138,422
mainly Net result for the year (+€54,871) and Current investments (+€30,000)
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Receivables within one year -€2,397
down €2,397 (-23.4%), from €10,264 to €7,867
of which Other amounts receivable: -€1,929
- Profit (loss) carried forward +€54,871
new in 2025: €54,871
- Accrued charges and deferred income +€6,106
up €6,106 (+34.0%), from €17,980 to €24,086
- Gross operating margin +€4,560
up €4,560 (+6.3%), from €72,403 to €76,963
- Taxes +€905
up €905 (+6.6%), from €13,668 to €14,573
- Depreciation +€814
up €814 (+14.7%), from €5,543 to €6,357
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 | €128,342 | €187,607 | +€59,265 | +46.2% |
| Fixed assets | 21/28 | €35,541 | €36,818 | +€1,277 | +3.6% |
| Tangible fixed assets | 22/27 | €35,541 | €36,818 | +€1,277 | +3.6% |
| Plant, machinery and equipment | 23 | - | €3,435 | +€3,435 | |
| Furniture and vehicles | 24 | €4,515 | €3,570 | -€944 | -20.9% |
| Other tangible fixed assets | 26 | €31,026 | €29,813 | -€1,213 | -3.9% |
| Current assets | 29/58 | €92,801 | €150,789 | +€57,988 | +62.5% |
| Amounts receivable within one year | 40/41 | €10,264 | €7,867 | -€2,397 | -23.4% |
| Trade receivables | 40 | €4,153 | €3,685 | -€468 | -11.3% |
| Other amounts receivable | 41 | €6,111 | €4,182 | -€1,929 | -31.6% |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €48,139 | €138,422 | +€90,283 | +187.5% |
| Deferred charges and accrued income | 490/1 | €4,398 | €4,500 | +€102 | +2.3% |
| Total equity and liabilities | 10/49 | €128,342 | €187,607 | +€59,265 | +46.2% |
| Equity | 10/15 | €101,261 | €156,132 | +€54,871 | +54.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €101,260 | €101,260 | = | 0.0% |
| Distributable reserves | 133 | €101,260 | €101,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €54,871 | +€54,871 | |
| Amounts payable | 17/49 | €27,081 | €31,475 | +€4,394 | +16.2% |
| Amounts payable within one year | 42/48 | €9,101 | €7,389 | -€1,712 | -18.8% |
| Trade debts | 44 | €2,403 | €1,696 | -€707 | -29.4% |
| Suppliers | 440/4 | €2,403 | €1,696 | -€707 | -29.4% |
| Taxes, remuneration and social security | 45 | €2,250 | €2,250 | = | 0.0% |
| Taxes | 450/3 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €4,448 | €3,443 | -€1,005 | -22.6% |
| Accrued charges and deferred income | 492/3 | €17,980 | €24,086 | +€6,106 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,543 | €6,357 | +€814 | +14.7% |
| Other operating charges | 640/8 | €1,382 | €1,296 | -€86 | -6.3% |
| Gross operating margin | 9900 | €72,403 | €76,963 | +€4,560 | +6.3% |
| Operating profit (loss) | 9901 | €65,478 | €69,310 | +€3,832 | +5.9% |
| Financial income | 75/76B | €327 | €525 | +€198 | +60.7% |
| Recurring financial income | 75 | €327 | €525 | +€198 | +60.7% |
| Financial charges | 65/66B | €1,097 | €391 | -€707 | -64.4% |
| Recurring financial charges | 65 | €1,097 | €391 | -€707 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €64,708 | €69,445 | +€4,737 | +7.3% |
| Income taxes | 67/77 | €13,668 | €14,573 | +€905 | +6.6% |
| Profit (loss) for the period | 9904 | €51,040 | €54,871 | +€3,831 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,040 | €54,871 | +€3,831 | +7.5% |
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 8 October 2026 via checked.be.