PHYSIOFIX: 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.
PHYSIOFIX
Largest movements
- Cash +€2,516
up €2,516 (+31.8%), from €7,915 to €10,430
mainly Trade debts (+€2,943) and Tax, wage and social debts (+€298)
- Deferred charges and accrued income -€207
no longer reported in 2024 (was €207)
- Tangible fixed assets -€202
down €202 (-35.2%), from €574 to €372
- Trade debts +€2,943
up €2,943 (+405.3%), from €726 to €3,669
- Profit (loss) carried forward -€1,168
down €1,168 (-12.7%), from €9,167 to €7,999
- Tax, wage and social debts +€298
up €298 (+12.1%), from €2,456 to €2,754
- Gross operating margin -€12,286
down €12,286, from €11,808 to -€478
- Taxes -€2,158
down €2,158 (-87.9%), from €2,456 to €298
- Other operating charges +€387
new in 2024: €387
- Financial income +€235
up €235 (+3132.1%), from €8 to €242
- Depreciation +€170
up €170 (+529.5%), from €32 to €202
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,349 | €18,422 | +€2,073 | +12.7% |
| Fixed assets | 21/28 | €574 | €372 | -€202 | -35.2% |
| Tangible fixed assets | 22/27 | €574 | €372 | -€202 | -35.2% |
| Plant, machinery and equipment | 23 | €574 | €372 | -€202 | -35.2% |
| Current assets | 29/58 | €15,776 | €18,050 | +€2,275 | +14.4% |
| Amounts receivable within one year | 40/41 | €7,654 | €7,620 | -€34 | -0.4% |
| Trade receivables | 40 | €3,452 | €3,822 | +€370 | +10.7% |
| Other amounts receivable | 41 | €4,202 | €3,797 | -€405 | -9.6% |
| Cash at bank and in hand | 54/58 | €7,915 | €10,430 | +€2,516 | +31.8% |
| Deferred charges and accrued income | 490/1 | €207 | - | -€207 | |
| Total equity and liabilities | 10/49 | €16,349 | €18,422 | +€2,073 | +12.7% |
| Equity | 10/15 | €13,167 | €11,999 | -€1,168 | -8.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,167 | €7,999 | -€1,168 | -12.7% |
| Amounts payable | 17/49 | €3,182 | €6,423 | +€3,241 | +101.9% |
| Amounts payable within one year | 42/48 | €3,182 | €6,423 | +€3,241 | +101.9% |
| Trade debts | 44 | €726 | €3,669 | +€2,943 | +405.3% |
| Suppliers | 440/4 | €726 | €3,669 | +€2,943 | +405.3% |
| Taxes, remuneration and social security | 45 | €2,456 | €2,754 | +€298 | +12.1% |
| Taxes | 450/3 | €2,456 | €2,754 | +€298 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32 | €202 | +€170 | +529.5% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €11,808 | -€478 | -€12,286 | |
| Operating profit (loss) | 9901 | €11,776 | -€1,067 | -€12,844 | |
| Financial income | 75/76B | €8 | €242 | +€235 | +3132.1% |
| Recurring financial income | 75 | €8 | €242 | +€235 | +3132.1% |
| Financial charges | 65/66B | €160 | €45 | -€115 | -71.7% |
| Recurring financial charges | 65 | €160 | €45 | -€115 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €11,623 | -€870 | -€12,494 | |
| Income taxes | 67/77 | €2,456 | €298 | -€2,158 | -87.9% |
| Profit (loss) for the period | 9904 | €9,167 | -€1,168 | -€10,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,167 | -€1,168 | -€10,336 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.