Physio2Perform: 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.
Physio2Perform
Largest movements
- Tangible fixed assets -€10,729
down €10,729 (-15.1%), from €70,985 to €60,257
of which Land and buildings: -€8,803
- Cash +€4,213
up €4,213 (+17.5%), from €24,084 to €28,297
mainly Net result for the year (+€21,662) and Depreciation (+€14,449)
- Receivables within one year +€2,595
up €2,595 (+131.1%), from €1,979 to €4,574
of which Trade receivables: +€3,216
- Profit (loss) carried forward +€21,662
up €21,662, from -€19,643 to €2,019
- Debts after one year -€14,778
down €14,778 (-35.0%), from €42,236 to €27,459
- Short-term financial debts -€11,993
down €11,993 (-98.5%), from €12,170 to €177
- Gross operating margin +€37,319
up €37,319 (+2206.2%), from €1,692 to €39,010
- Depreciation +€1,505
up €1,505 (+11.6%), from €12,944 to €14,449
- Other operating charges -€404
down €404 (-54.3%), from €744 to €340
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 | €97,049 | €93,128 | -€3,921 | -4.0% |
| Fixed assets | 21/28 | €70,985 | €60,257 | -€10,729 | -15.1% |
| Tangible fixed assets | 22/27 | €70,985 | €60,257 | -€10,729 | -15.1% |
| Land and buildings | 22 | €45,543 | €36,740 | -€8,803 | -19.3% |
| Plant, machinery and equipment | 23 | €25,443 | €23,517 | -€1,926 | -7.6% |
| Current assets | 29/58 | €26,063 | €32,871 | +€6,808 | +26.1% |
| Amounts receivable within one year | 40/41 | €1,979 | €4,574 | +€2,595 | +131.1% |
| Trade receivables | 40 | €479 | €3,695 | +€3,216 | +671.3% |
| Other amounts receivable | 41 | €1,500 | €879 | -€621 | -41.4% |
| Cash at bank and in hand | 54/58 | €24,084 | €28,297 | +€4,213 | +17.5% |
| Total equity and liabilities | 10/49 | €97,049 | €93,128 | -€3,921 | -4.0% |
| Equity | 10/15 | -€14,643 | €7,019 | +€21,662 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,643 | €2,019 | +€21,662 | |
| Amounts payable | 17/49 | €111,691 | €86,109 | -€25,583 | -22.9% |
| Amounts payable after more than one year | 17 | €42,236 | €27,459 | -€14,778 | -35.0% |
| Financial debts | 170/4 | €42,236 | €27,459 | -€14,778 | -35.0% |
| Amounts payable within one year | 42/48 | €69,455 | €58,650 | -€10,805 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €14,204 | €14,778 | +€573 | +4.0% |
| Financial debts | 43 | €12,170 | €177 | -€11,993 | -98.5% |
| Credit institutions | 430/8 | €12,170 | €177 | -€11,993 | -98.5% |
| Trade debts | 44 | €3,982 | €4,557 | +€576 | +14.5% |
| Suppliers | 440/4 | €3,982 | €4,557 | +€576 | +14.5% |
| Other amounts payable | 47/48 | €39,099 | €39,139 | +€39 | +0.1% |
| Remuneration, social security and pensions | 62 | €161 | - | -€161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,944 | €14,449 | +€1,505 | +11.6% |
| Other operating charges | 640/8 | €744 | €340 | -€404 | -54.3% |
| Gross operating margin | 9900 | €1,692 | €39,010 | +€37,319 | +2206.2% |
| Operating profit (loss) | 9901 | -€12,158 | €24,221 | +€36,378 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,559 | €2,438 | -€121 | -4.7% |
| Recurring financial charges | 65 | €2,559 | €2,438 | -€121 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,714 | €21,783 | +€36,497 | |
| Income taxes | 67/77 | - | €121 | +€121 | |
| Profit (loss) for the period | 9904 | -€14,714 | €21,662 | +€36,376 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,714 | €21,662 | +€36,376 |
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 5 October 2026 via checked.be.