PhysioFlex: what changed
Two financial 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.
PhysioFlex
Largest movements
- Cash +€1,320
up €1,320 (+14.3%), from €9,200 to €10,520
mainly Net result for the year (+€4,524) and Other debts (+€934)
- Receivables within one year -€681
down €681 (-72.6%), from €938 to €257
of which Trade receivables: -€938
- Tangible fixed assets -€350
down €350 (-38.8%), from €901 to €552
- Trade debts -€4,307
down €4,307 (-63.3%), from €6,803 to €2,496
- Reserves +€2,335
new in 2025: €2,335
- Profit (loss) carried forward +€1,329
no longer reported in 2025 (was -€1,329)
- Other debts +€934
up €934 (+539.5%), from €173 to €1,107
- Gross operating margin +€7,296
up €7,296 (+214.2%), from €3,405 to €10,701
- Taxes +€1,207
up €1,207 (+78.5%), from €1,536 to €2,743
- Staff costs +€215
up €215 (+36.0%), from €599 to €815
- Depreciation +€202
up €202 (+137.0%), from €148 to €350
- Financial charges -€114
down €114 (-5.3%), from €2,146 to €2,032
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 | €12,183 | €12,354 | +€171 | +1.4% |
| Fixed assets | 21/28 | €901 | €552 | -€350 | -38.8% |
| Tangible fixed assets | 22/27 | €901 | €552 | -€350 | -38.8% |
| Furniture and vehicles | 24 | €901 | €552 | -€350 | -38.8% |
| Current assets | 29/58 | €11,281 | €11,802 | +€521 | +4.6% |
| Amounts receivable within one year | 40/41 | €938 | €257 | -€681 | -72.6% |
| Trade receivables | 40 | €938 | - | -€938 | |
| Other amounts receivable | 41 | - | €257 | +€257 | |
| Cash at bank and in hand | 54/58 | €9,200 | €10,520 | +€1,320 | +14.3% |
| Deferred charges and accrued income | 490/1 | €1,143 | €1,025 | -€118 | -10.3% |
| Total equity and liabilities | 10/49 | €12,183 | €12,354 | +€171 | +1.4% |
| Equity | 10/15 | €1,671 | €5,335 | +€3,665 | +219.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €2,335 | +€2,335 | |
| Distributable reserves | 133 | - | €2,335 | +€2,335 | |
| Profit (loss) carried forward | 14 | -€1,329 | - | +€1,329 | |
| Amounts payable | 17/49 | €10,512 | €7,019 | -€3,493 | -33.2% |
| Amounts payable within one year | 42/48 | €10,512 | €7,019 | -€3,493 | -33.2% |
| Trade debts | 44 | €6,803 | €2,496 | -€4,307 | -63.3% |
| Suppliers | 440/4 | €6,803 | €2,496 | -€4,307 | -63.3% |
| Taxes, remuneration and social security | 45 | €3,536 | €3,416 | -€120 | -3.4% |
| Taxes | 450/3 | €1,536 | €1,536 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,000 | €1,880 | -€120 | -6.0% |
| Other amounts payable | 47/48 | €173 | €1,107 | +€934 | +539.5% |
| Remuneration, social security and pensions | 62 | €599 | €815 | +€215 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148 | €350 | +€202 | +137.0% |
| Other operating charges | 640/8 | €306 | €239 | -€67 | -21.9% |
| Gross operating margin | 9900 | €3,405 | €10,701 | +€7,296 | +214.2% |
| Operating profit (loss) | 9901 | €2,353 | €9,298 | +€6,945 | +295.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,146 | €2,032 | -€114 | -5.3% |
| Recurring financial charges | 65 | €2,146 | €2,032 | -€114 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €207 | €7,266 | +€7,059 | +3412.1% |
| Income taxes | 67/77 | €1,536 | €2,743 | +€1,207 | +78.5% |
| Profit (loss) for the period | 9904 | -€1,329 | €4,524 | +€5,853 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,329 | €4,524 | +€5,853 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.