PHYSIOLIFE: 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.
PHYSIOLIFE
Largest movements
- Cash +€16,859
up €16,859 (+35.2%), from €47,837 to €64,696
mainly Depreciation (+€21,951) and Net result for the year (+€7,329)
- Intangible fixed assets -€12,000
down €12,000 (-33.3%), from €36,000 to €24,000
- Receivables within one year +€8,783
new in 2025: €8,783
of which Other amounts receivable: +€8,053
- Tangible fixed assets -€7,902
down €7,902 (-39.8%), from €19,867 to €11,965
- Other debts +€5,633
up €5,633 (+232.8%), from €2,420 to €8,053
- Profit (loss) carried forward -€2,492
down €2,492 (-4.0%), from €62,215 to €59,723
- Tax, wage and social debts +€1,819
up €1,819 (+1454.7%), from €125 to €1,944
- Gross operating margin +€12,436
up €12,436 (+68.2%), from €18,240 to €30,676
- Depreciation +€1,290
up €1,290 (+6.2%), from €20,661 to €21,951
- Other operating charges -€533
down €533 (-41.5%), from €1,285 to €752
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 | €104,895 | €109,843 | +€4,949 | +4.7% |
| Fixed assets | 21/28 | €55,892 | €35,990 | -€19,902 | -35.6% |
| Intangible fixed assets | 21 | €36,000 | €24,000 | -€12,000 | -33.3% |
| Tangible fixed assets | 22/27 | €19,867 | €11,965 | -€7,902 | -39.8% |
| Furniture and vehicles | 24 | €19,867 | €11,965 | -€7,902 | -39.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €49,003 | €73,854 | +€24,851 | +50.7% |
| Amounts receivable within one year | 40/41 | - | €8,783 | +€8,783 | |
| Trade receivables | 40 | - | €730 | +€730 | |
| Other amounts receivable | 41 | - | €8,053 | +€8,053 | |
| Cash at bank and in hand | 54/58 | €47,837 | €64,696 | +€16,859 | +35.2% |
| Deferred charges and accrued income | 490/1 | €1,166 | €375 | -€791 | -67.8% |
| Total equity and liabilities | 10/49 | €104,895 | €109,843 | +€4,949 | +4.7% |
| Equity | 10/15 | €102,339 | €99,846 | -€2,492 | -2.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €19,663 | €19,663 | = | 0.0% |
| Distributable reserves | 133 | €19,663 | €19,663 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,215 | €59,723 | -€2,492 | -4.0% |
| Amounts payable | 17/49 | €2,556 | €9,997 | +€7,441 | +291.1% |
| Amounts payable within one year | 42/48 | €2,556 | €9,997 | +€7,441 | +291.1% |
| Trade debts | 44 | €11 | - | -€11 | |
| Suppliers | 440/4 | €11 | - | -€11 | |
| Taxes, remuneration and social security | 45 | €125 | €1,944 | +€1,819 | +1454.7% |
| Taxes | 450/3 | €125 | €1,944 | +€1,819 | +1454.7% |
| Other amounts payable | 47/48 | €2,420 | €8,053 | +€5,633 | +232.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,661 | €21,951 | +€1,290 | +6.2% |
| Other operating charges | 640/8 | €1,285 | €752 | -€533 | -41.5% |
| Non-recurring operating charges | 66A | - | €450 | +€450 | |
| Gross operating margin | 9900 | €18,240 | €30,676 | +€12,436 | +68.2% |
| Operating profit (loss) | 9901 | -€3,706 | €7,522 | +€11,229 | |
| Financial income | 75/76B | €3 | €153 | +€150 | +5004.7% |
| Recurring financial income | 75 | €3 | €153 | +€150 | +5004.7% |
| Financial charges | 65/66B | €153 | €170 | +€17 | +11.1% |
| Recurring financial charges | 65 | €153 | €170 | +€17 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,857 | €7,505 | +€11,361 | |
| Income taxes | 67/77 | €125 | €176 | +€51 | +40.9% |
| Profit (loss) for the period | 9904 | -€3,982 | €7,329 | +€11,310 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,982 | €7,329 | +€11,310 |
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 29 September 2026 via checked.be.