PHYSIOSTÉA: 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.
PHYSIOSTÉA
Largest movements
- Receivables within one year +€4,026
up €4,026 (+639.0%), from €630 to €4,656
- Cash +€2,172
up €2,172 (+3102.9%), from €70 to €2,242
mainly Net result for the year (+€6,317) and Other debts (+€1,080)
- Tangible fixed assets +€1,353
new in 2024: €1,353
- Profit (loss) carried forward +€6,316
up €6,316 (+73.5%), from -€8,599 to -€2,283
- Other debts +€1,080
up €1,080 (+58.0%), from €1,863 to €2,943
- Tax, wage and social debts +€155
new in 2024: €155
- Turnover +€47,584
up €47,584 (+7320.6%), from €650 to €48,234
- Purchases and services +€40,370
up €40,370 (+3758.8%), from €1,074 to €41,444
- Gross operating margin +€7,214
up €7,214, from -€424 to €6,790
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €700 | €8,251 | +€7,551 | +1078.7% |
| Fixed assets | 21/28 | - | €1,353 | +€1,353 | |
| Tangible fixed assets | 22/27 | - | €1,353 | +€1,353 | |
| Plant, machinery and equipment | 23 | - | €1,353 | +€1,353 | |
| Current assets | 29/58 | €700 | €6,898 | +€6,198 | +885.4% |
| Amounts receivable within one year | 40/41 | €630 | €4,656 | +€4,026 | +639.0% |
| Trade receivables | 40 | €630 | €4,656 | +€4,026 | +639.0% |
| Cash at bank and in hand | 54/58 | €70 | €2,242 | +€2,172 | +3102.9% |
| Total equity and liabilities | 10/49 | €700 | €8,251 | +€7,551 | +1078.7% |
| Equity | 10/15 | -€1,163 | €5,153 | +€6,316 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,239 | €1,239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Legal reserve | 130 | €1,239 | €1,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,599 | -€2,283 | +€6,316 | +73.5% |
| Amounts payable | 17/49 | €1,863 | €3,098 | +€1,235 | +66.3% |
| Amounts payable within one year | 42/48 | €1,863 | €3,098 | +€1,235 | +66.3% |
| Taxes, remuneration and social security | 45 | - | €155 | +€155 | |
| Taxes | 450/3 | - | €155 | +€155 | |
| Other amounts payable | 47/48 | €1,863 | €2,943 | +€1,080 | +58.0% |
| Turnover | 70 | €650 | €48,234 | +€47,584 | +7320.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,074 | €41,444 | +€40,370 | +3758.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €142 | +€142 | |
| Other operating charges | 640/8 | - | €85 | +€85 | |
| Gross operating margin | 9900 | -€424 | €6,790 | +€7,214 | |
| Operating profit (loss) | 9901 | -€424 | €6,563 | +€6,987 | |
| Financial charges | 65/66B | €46 | €91 | +€45 | +97.8% |
| Recurring financial charges | 65 | €46 | €91 | +€45 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | -€470 | €6,472 | +€6,942 | |
| Income taxes | 67/77 | - | €155 | +€155 | |
| Profit (loss) for the period | 9904 | -€470 | €6,317 | +€6,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€470 | €6,317 | +€6,787 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.