Physio2move: 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.
Physio2move
Largest movements
- Tangible fixed assets +€144,920
up €144,920 (+36865.9%), from €393 to €145,313
- Receivables within one year -€43,572
down €43,572 (-87.7%), from €49,659 to €6,087
of which Other amounts receivable: -€44,551
- Cash +€24,414
up €24,414 (+1698.0%), from €1,438 to €25,851
mainly Debts after one year (+€96,381) and Receivables within one year (+€43,572)
- Deferred charges and accrued income +€15,184
new in 2025: €15,184
- Debts after one year +€96,381
new in 2025: €96,381
- Reserves +€27,751
up €27,751 (+72.2%), from €38,443 to €66,195
- Current portion of long-term debt +€12,403
new in 2025: €12,403
- Tax, wage and social debts +€4,410
up €4,410 (+43.9%), from €10,046 to €14,457
- Depreciation +€27,081
up €27,081 (+2417.2%), from €1,120 to €28,201
- Gross operating margin +€22,420
up €22,420 (+45.2%), from €49,610 to €72,030
- Other operating charges +€2,503
new in 2025: €2,503
- Financial charges +€2,499
new in 2025: €2,499
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 | €51,490 | €192,435 | +€140,945 | +273.7% |
| Fixed assets | 21/28 | €393 | €145,313 | +€144,920 | +36865.9% |
| Tangible fixed assets | 22/27 | €393 | €145,313 | +€144,920 | +36865.9% |
| Land and buildings | 22 | - | €64,258 | +€64,258 | |
| Plant, machinery and equipment | 23 | €393 | €12,984 | +€12,591 | +3203.0% |
| Furniture and vehicles | 24 | - | €68,071 | +€68,071 | |
| Current assets | 29/58 | €51,097 | €47,122 | -€3,975 | -7.8% |
| Amounts receivable within one year | 40/41 | €49,659 | €6,087 | -€43,572 | -87.7% |
| Trade receivables | 40 | - | €979 | +€979 | |
| Other amounts receivable | 41 | €49,659 | €5,108 | -€44,551 | -89.7% |
| Cash at bank and in hand | 54/58 | €1,438 | €25,851 | +€24,414 | +1698.0% |
| Deferred charges and accrued income | 490/1 | - | €15,184 | +€15,184 | |
| Total equity and liabilities | 10/49 | €51,490 | €192,435 | +€140,945 | +273.7% |
| Equity | 10/15 | €41,443 | €69,195 | +€27,751 | +67.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,443 | €66,195 | +€27,751 | +72.2% |
| Distributable reserves | 133 | €38,443 | €66,195 | +€27,751 | +72.2% |
| Amounts payable | 17/49 | €10,046 | €123,240 | +€113,194 | +1126.7% |
| Amounts payable after more than one year | 17 | - | €96,381 | +€96,381 | |
| Financial debts | 170/4 | - | €96,381 | +€96,381 | |
| Amounts payable within one year | 42/48 | €10,046 | €26,860 | +€16,813 | +167.4% |
| Current portion of amounts payable after more than one year | 42 | - | €12,403 | +€12,403 | |
| Taxes, remuneration and social security | 45 | €10,046 | €14,457 | +€4,410 | +43.9% |
| Taxes | 450/3 | €10,046 | €14,457 | +€4,410 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €28,201 | +€27,081 | +2417.2% |
| Other operating charges | 640/8 | - | €2,503 | +€2,503 | |
| Gross operating margin | 9900 | €49,610 | €72,030 | +€22,420 | +45.2% |
| Operating profit (loss) | 9901 | €48,490 | €41,325 | -€7,165 | -14.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €2,499 | +€2,499 | |
| Recurring financial charges | 65 | - | €2,499 | +€2,499 | |
| Profit (loss) for the period before taxes | 9903 | €48,490 | €38,828 | -€9,662 | -19.9% |
| Income taxes | 67/77 | €10,046 | €9,410 | -€636 | -6.3% |
| Profit (loss) for the period | 9904 | €38,443 | €29,417 | -€9,026 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,443 | €29,417 | -€9,026 | -23.5% |
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.