PhysioLefevre: 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.
PhysioLefevre
Largest movements
- Cash +€61,788
up €61,788 (+62.3%), from €99,165 to €160,953
mainly Net result for the year (+€70,150)
- Receivables within one year +€2,741
new in 2025: €2,741
- Profit (loss) carried forward +€70,150
up €70,150 (+88.0%), from €79,697 to €149,846
- Tax, wage and social debts -€4,590
no longer reported in 2025 (was €4,590)
- Gross operating margin -€12,642
down €12,642 (-12.4%), from €101,800 to €89,159
- Taxes -€2,127
down €2,127 (-10.5%), from €20,322 to €18,195
- Financial charges -€1,246
down €1,246 (-92.3%), from €1,350 to €104
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 | €99,366 | €163,860 | +€64,494 | +64.9% |
| Current assets | 29/58 | €99,366 | €163,860 | +€64,494 | +64.9% |
| Amounts receivable within one year | 40/41 | - | €2,741 | +€2,741 | |
| Other amounts receivable | 41 | - | €2,741 | +€2,741 | |
| Cash at bank and in hand | 54/58 | €99,165 | €160,953 | +€61,788 | +62.3% |
| Deferred charges and accrued income | 490/1 | €201 | €167 | -€35 | -17.2% |
| Total equity and liabilities | 10/49 | €99,366 | €163,860 | +€64,494 | +64.9% |
| Equity | 10/15 | €82,697 | €152,846 | +€70,150 | +84.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,697 | €149,846 | +€70,150 | +88.0% |
| Amounts payable | 17/49 | €16,669 | €11,014 | -€5,656 | -33.9% |
| Amounts payable within one year | 42/48 | €16,669 | €11,014 | -€5,656 | -33.9% |
| Trade debts | 44 | €581 | €443 | -€138 | -23.7% |
| Suppliers | 440/4 | €581 | €443 | -€138 | -23.7% |
| Taxes, remuneration and social security | 45 | €4,590 | - | -€4,590 | |
| Taxes | 450/3 | €4,590 | - | -€4,590 | |
| Other amounts payable | 47/48 | €11,498 | €10,571 | -€928 | -8.1% |
| Remuneration, social security and pensions | 62 | €225 | €375 | +€150 | +66.7% |
| Other operating charges | 640/8 | €207 | €344 | +€138 | +66.7% |
| Gross operating margin | 9900 | €101,800 | €89,159 | -€12,642 | -12.4% |
| Operating profit (loss) | 9901 | €101,369 | €88,439 | -€12,929 | -12.8% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €1,350 | €104 | -€1,246 | -92.3% |
| Recurring financial charges | 65 | €1,350 | €104 | -€1,246 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €100,018 | €88,345 | -€11,674 | -11.7% |
| Income taxes | 67/77 | €20,322 | €18,195 | -€2,127 | -10.5% |
| Profit (loss) for the period | 9904 | €79,697 | €70,150 | -€9,547 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,697 | €70,150 | -€9,547 | -12.0% |
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.