PhysioG Kinésithérapie: 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.
PhysioG Kinésithérapie
Largest movements
- Cash +€9,664
up €9,664 (+53.9%), from €17,942 to €27,607
mainly Net result for the year (+€21,675) and Depreciation (+€20,319)
- Deferred charges and accrued income +€3,502
up €3,502 (+287%), from €1,221 to €4,723
- Profit (loss) carried forward +€21,675
up €21,675 (+355%), from €6,099 to €27,774
- Debts after one year -€12,140
down €12,140 (-51.5%), from €23,594 to €11,455
- Other debts -€9,056
down €9,056 (-70.1%), from €12,920 to €3,864
- Trade debts +€7,878
up €7,878 (+2,790%), from €282 to €8,160
- Tax, wage and social debts +€7,403
up €7,403 (+93.2%), from €7,946 to €15,349
- Gross operating margin +€11,935
up €11,935 (+30.4%), from €39,233 to €51,168
- Depreciation +€5,951
up €5,951 (+41.4%), from €14,369 to €20,319
- Taxes +€1,458
up €1,458 (+26.6%), from €5,478 to €6,935
- Financial charges -€807
down €807 (-32.5%), from €2,484 to €1,678
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.
Derived cash bridge
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 | €81,296 | €94,376 | +€13,079 | +16.1% |
| Formation expenses | 20 | €2,820 | €2,163 | -€657 | -23.3% |
| Fixed assets | 21/28 | €59,313 | €59,883 | +€569 | +1.0% |
| Tangible fixed assets | 22/27 | €59,313 | €59,883 | +€569 | +1.0% |
| Plant, machinery and equipment | 23 | €37,522 | €34,795 | -€2,726 | -7.3% |
| Furniture and vehicles | 24 | €21,792 | €16,641 | -€5,151 | -23.6% |
| Assets under construction and advance payments | 27 | - | €8,446 | +€8,446 | |
| Current assets | 29/58 | €19,163 | €32,330 | +€13,167 | +68.7% |
| Cash at bank and in hand | 54/58 | €17,942 | €27,607 | +€9,664 | +53.9% |
| Deferred charges and accrued income | 490/1 | €1,221 | €4,723 | +€3,502 | +287% |
| Total equity and liabilities | 10/49 | €81,296 | €94,376 | +€13,079 | +16.1% |
| Equity | 10/15 | €21,099 | €42,774 | +€21,675 | +103% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,099 | €27,774 | +€21,675 | +355% |
| Amounts payable | 17/49 | €60,198 | €51,602 | -€8,596 | -14.3% |
| Amounts payable after more than one year | 17 | €23,594 | €11,455 | -€12,140 | -51.5% |
| Financial debts | 170/4 | €23,594 | €11,455 | -€12,140 | -51.5% |
| Amounts payable within one year | 42/48 | €36,604 | €39,189 | +€2,586 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €15,455 | €11,816 | -€3,639 | -23.5% |
| Trade debts | 44 | €282 | €8,160 | +€7,878 | +2,790% |
| Suppliers | 440/4 | €282 | €8,160 | +€7,878 | +2,790% |
| Taxes, remuneration and social security | 45 | €7,946 | €15,349 | +€7,403 | +93.2% |
| Taxes | 450/3 | €7,946 | €15,349 | +€7,403 | +93.2% |
| Other amounts payable | 47/48 | €12,920 | €3,864 | -€9,056 | -70.1% |
| Accrued charges and deferred income | 492/3 | - | €957 | +€957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,369 | €20,319 | +€5,951 | +41.4% |
| Other operating charges | 640/8 | €803 | €559 | -€243 | -30.3% |
| Gross operating margin | 9900 | €39,233 | €51,168 | +€11,935 | +30.4% |
| Operating profit (loss) | 9901 | €24,061 | €30,289 | +€6,228 | +25.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,484 | €1,678 | -€807 | -32.5% |
| Recurring financial charges | 65 | €2,484 | €1,678 | -€807 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €21,576 | €28,611 | +€7,034 | +32.6% |
| Income taxes | 67/77 | €5,478 | €6,935 | +€1,458 | +26.6% |
| Profit (loss) for the period | 9904 | €16,099 | €21,675 | +€5,577 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,099 | €21,675 | +€5,577 | +34.6% |
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 29 October 2026 via checked.be.