PHYSIOSPORT: 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.
PHYSIOSPORT
Largest movements
- Tangible fixed assets -€38,864
down €38,864 (-13.3%), from €292,365 to €253,501
of which Plant, machinery and equipment: -€21,193
- Receivables within one year -€37,637
down €37,637 (-71.8%), from €52,385 to €14,748
- Other debts -€39,471
down €39,471 (-25.0%), from €157,914 to €118,443
- Debts after one year -€37,801
down €37,801 (-23.3%), from €162,558 to €124,756
- Gross operating margin -€3,632
down €3,632 (-2.4%), from €151,634 to €148,001
- Taxes -€2,790
down €2,790 (-12.4%), from €22,525 to €19,735
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 | €377,701 | €302,101 | -€75,600 | -20.0% |
| Fixed assets | 21/28 | €292,365 | €253,501 | -€38,864 | -13.3% |
| Tangible fixed assets | 22/27 | €292,365 | €253,501 | -€38,864 | -13.3% |
| Land and buildings | 22 | €130,691 | €121,308 | -€9,383 | -7.2% |
| Plant, machinery and equipment | 23 | €148,959 | €127,767 | -€21,193 | -14.2% |
| Furniture and vehicles | 24 | €12,715 | €4,426 | -€8,288 | -65.2% |
| Current assets | 29/58 | €85,336 | €48,600 | -€36,736 | -43.0% |
| Amounts receivable after more than one year | 29 | €20,954 | €20,954 | = | 0.0% |
| Trade receivables | 290 | €20,954 | €20,954 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,385 | €14,748 | -€37,637 | -71.8% |
| Other amounts receivable | 41 | €52,385 | €14,748 | -€37,637 | -71.8% |
| Cash at bank and in hand | 54/58 | €4,973 | €7,296 | +€2,323 | +46.7% |
| Deferred charges and accrued income | 490/1 | €7,024 | €5,602 | -€1,422 | -20.2% |
| Total equity and liabilities | 10/49 | €377,701 | €302,101 | -€75,600 | -20.0% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €357,241 | €281,641 | -€75,600 | -21.2% |
| Amounts payable after more than one year | 17 | €162,558 | €124,756 | -€37,801 | -23.3% |
| Financial debts | 170/4 | €162,558 | €124,756 | -€37,801 | -23.3% |
| Amounts payable within one year | 42/48 | €194,683 | €156,885 | -€37,799 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €36,413 | €37,801 | +€1,388 | +3.8% |
| Trade debts | 44 | €356 | €641 | +€284 | +79.7% |
| Suppliers | 440/4 | €356 | €641 | +€284 | +79.7% |
| Other amounts payable | 47/48 | €157,914 | €118,443 | -€39,471 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,858 | €36,672 | -€1,186 | -3.1% |
| Other operating charges | 640/8 | €4,933 | €4,774 | -€160 | -3.2% |
| Gross operating margin | 9900 | €151,634 | €148,001 | -€3,632 | -2.4% |
| Operating profit (loss) | 9901 | €108,843 | €106,556 | -€2,287 | -2.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,308 | €6,300 | -€1,009 | -13.8% |
| Recurring financial charges | 65 | €7,308 | €6,300 | -€1,009 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €101,534 | €100,256 | -€1,279 | -1.3% |
| Income taxes | 67/77 | €22,525 | €19,735 | -€2,790 | -12.4% |
| Profit (loss) for the period | 9904 | €79,009 | €80,521 | +€1,512 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,009 | €80,521 | +€1,512 | +1.9% |
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 3 October 2026 via checked.be.