PHYSIOCONSULT: 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.
PHYSIOCONSULT
Largest movements
- Receivables within one year -€58,169
down €58,169 (-65.5%), from €88,791 to €30,622
of which Other amounts receivable: -€70,212
- Cash +€41,148
up €41,148 (+73.0%), from €56,340 to €97,487
mainly Receivables within one year (+€58,169) and Net result for the year (+€52,263)
- Tangible fixed assets -€5,338
down €5,338 (-38.0%), from €14,036 to €8,698
of which Furniture and vehicles: -€3,820
- Reserves -€38,852
down €38,852 (-100.0%), from €38,852 to €0
- Trade debts +€9,860
up €9,860 (+1007.7%), from €979 to €10,839
- Other debts +€8,933
up €8,933 (+10.0%), from €89,649 to €98,582
- Tax, wage and social debts -€2,301
down €2,301 (-49.1%), from €4,688 to €2,387
of which Taxes: -€1,355
- Gross operating margin +€20,802
up €20,802 (+27.7%), from €75,001 to €95,803
- Taxes +€3,857
up €3,857 (+37.6%), from €10,257 to €14,114
- Other operating charges +€1,726
up €1,726 (+284.4%), from €607 to €2,333
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 | €159,167 | €136,807 | -€22,359 | -14.0% |
| Fixed assets | 21/28 | €14,036 | €8,698 | -€5,338 | -38.0% |
| Tangible fixed assets | 22/27 | €14,036 | €8,698 | -€5,338 | -38.0% |
| Plant, machinery and equipment | 23 | €5,729 | €4,212 | -€1,518 | -26.5% |
| Furniture and vehicles | 24 | €8,307 | €4,487 | -€3,820 | -46.0% |
| Current assets | 29/58 | €145,131 | €128,109 | -€17,022 | -11.7% |
| Amounts receivable within one year | 40/41 | €88,791 | €30,622 | -€58,169 | -65.5% |
| Trade receivables | 40 | - | €12,043 | +€12,043 | |
| Other amounts receivable | 41 | €88,791 | €18,579 | -€70,212 | -79.1% |
| Cash at bank and in hand | 54/58 | €56,340 | €97,487 | +€41,148 | +73.0% |
| Total equity and liabilities | 10/49 | €159,167 | €136,807 | -€22,359 | -14.0% |
| Equity | 10/15 | €43,852 | €5,000 | -€38,852 | -88.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,852 | €0 | -€38,852 | -100.0% |
| Distributable reserves | 133 | €38,852 | €0 | -€38,852 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €115,315 | €131,807 | +€16,493 | +14.3% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,315 | €111,807 | +€16,493 | +17.3% |
| Trade debts | 44 | €979 | €10,839 | +€9,860 | +1007.7% |
| Suppliers | 440/4 | €979 | €10,839 | +€9,860 | +1007.7% |
| Taxes, remuneration and social security | 45 | €4,688 | €2,387 | -€2,301 | -49.1% |
| Taxes | 450/3 | €3,741 | €2,387 | -€1,355 | -36.2% |
| Remuneration and social security | 454/9 | €946 | €0 | -€946 | -100.0% |
| Other amounts payable | 47/48 | €89,649 | €98,582 | +€8,933 | +10.0% |
| Remuneration, social security and pensions | 62 | €15,515 | €16,246 | +€731 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,017 | €5,338 | +€321 | +6.4% |
| Other operating charges | 640/8 | €607 | €2,333 | +€1,726 | +284.4% |
| Gross operating margin | 9900 | €75,001 | €95,803 | +€20,802 | +27.7% |
| Operating profit (loss) | 9901 | €53,862 | €71,887 | +€18,025 | +33.5% |
| Financial income | 75/76B | €0 | €2 | +€2 | +22600.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +22600.0% |
| Financial charges | 65/66B | €5,917 | €5,512 | -€405 | -6.8% |
| Recurring financial charges | 65 | €5,917 | €5,512 | -€405 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €47,945 | €66,377 | +€18,432 | +38.4% |
| Income taxes | 67/77 | €10,257 | €14,114 | +€3,857 | +37.6% |
| Profit (loss) for the period | 9904 | €37,688 | €52,263 | +€14,575 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,688 | €52,263 | +€14,575 | +38.7% |
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 7 October 2026 via checked.be.