PhysioBillen: 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.
PhysioBillen
Largest movements
- Receivables within one year -€74,457
down €74,457 (-72.1%), from €103,249 to €28,792
of which Other amounts receivable: -€72,604
- Cash +€48,842
up €48,842 (+89.9%), from €54,336 to €103,177
mainly Other debts (+€138,273) and Net result for the year (+€74,504)
- Current investments +€24,000
up €24,000 (+50.0%), from €48,000 to €72,000
- Intangible fixed assets -€7,700
down €7,700 (-36.4%), from €21,159 to €13,459
- Deferred charges and accrued income +€6,450
new in 2025: €6,450
- Profit (loss) carried forward -€171,496
down €171,496 (-99.7%), from €172,066 to €570
- Other debts +€138,273
up €138,273 (+320.9%), from €43,088 to €181,361
- Tax, wage and social debts +€30,411
up €30,411 (+329.9%), from €9,219 to €39,630
- Gross operating margin -€1,193
down €1,193 (-1.2%), from €102,034 to €100,841
- Financial income +€1,055
up €1,055 (+40.8%), from €2,583 to €3,638
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 | €228,279 | €224,961 | -€3,318 | -1.5% |
| Fixed assets | 21/28 | €22,694 | €14,541 | -€8,153 | -35.9% |
| Intangible fixed assets | 21 | €21,159 | €13,459 | -€7,700 | -36.4% |
| Tangible fixed assets | 22/27 | €1,535 | €1,082 | -€453 | -29.5% |
| Other tangible fixed assets | 26 | €1,535 | €1,082 | -€453 | -29.5% |
| Current assets | 29/58 | €205,584 | €210,419 | +€4,835 | +2.4% |
| Amounts receivable within one year | 40/41 | €103,249 | €28,792 | -€74,457 | -72.1% |
| Trade receivables | 40 | €30,000 | €28,147 | -€1,853 | -6.2% |
| Other amounts receivable | 41 | €73,249 | €645 | -€72,604 | -99.1% |
| Current investments | 50/53 | €48,000 | €72,000 | +€24,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €54,336 | €103,177 | +€48,842 | +89.9% |
| Deferred charges and accrued income | 490/1 | - | €6,450 | +€6,450 | |
| Total equity and liabilities | 10/49 | €228,279 | €224,961 | -€3,318 | -1.5% |
| Equity | 10/15 | €175,066 | €3,570 | -€171,496 | -98.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,066 | €570 | -€171,496 | -99.7% |
| Amounts payable | 17/49 | €53,213 | €221,391 | +€168,178 | +316.0% |
| Amounts payable within one year | 42/48 | €53,213 | €221,391 | +€168,178 | +316.0% |
| Trade debts | 44 | €906 | €400 | -€506 | -55.9% |
| Suppliers | 440/4 | €906 | €400 | -€506 | -55.9% |
| Taxes, remuneration and social security | 45 | €9,219 | €39,630 | +€30,411 | +329.9% |
| Taxes | 450/3 | €9,219 | €39,630 | +€30,411 | +329.9% |
| Other amounts payable | 47/48 | €43,088 | €181,361 | +€138,273 | +320.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,153 | €8,153 | = | 0.0% |
| Other operating charges | 640/8 | €686 | €412 | -€274 | -39.9% |
| Gross operating margin | 9900 | €102,034 | €100,841 | -€1,193 | -1.2% |
| Operating profit (loss) | 9901 | €93,195 | €92,275 | -€919 | -1.0% |
| Financial income | 75/76B | €2,583 | €3,638 | +€1,055 | +40.8% |
| Recurring financial income | 75 | €2,583 | €3,638 | +€1,055 | +40.8% |
| Financial charges | 65/66B | €1,534 | €2,054 | +€520 | +33.9% |
| Recurring financial charges | 65 | €1,534 | €2,054 | +€520 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €94,244 | €93,859 | -€385 | -0.4% |
| Income taxes | 67/77 | €19,219 | €19,355 | +€135 | +0.7% |
| Profit (loss) for the period | 9904 | €75,024 | €74,504 | -€521 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,024 | €74,504 | -€521 | -0.7% |
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.