PHYSIOVET dmdc: 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.
PHYSIOVET dmdc
Largest movements
- Tangible fixed assets -€35,043
down €35,043 (-8.7%), from €402,981 to €367,938
of which Land and buildings: -€19,496
- Debts after one year -€31,474
down €31,474 (-8.2%), from €384,155 to €352,682
- Profit (loss) carried forward -€15,494
down €15,494 (-18.0%), from -€86,016 to -€101,510
- Other debts +€11,302
up €11,302 (+28.8%), from €39,200 to €50,502
- Gross operating margin +€8,589
up €8,589 (+40.0%), from €21,448 to €30,037
- Depreciation -€895
down €895 (-2.5%), from €36,177 to €35,283
- Financial charges -€813
down €813 (-9.1%), from €8,957 to €8,145
of which Financial charges: -€491
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 | €417,879 | €384,258 | -€33,621 | -8.0% |
| Fixed assets | 21/28 | €403,458 | €368,175 | -€35,283 | -8.7% |
| Intangible fixed assets | 21 | €477 | €237 | -€240 | -50.3% |
| Tangible fixed assets | 22/27 | €402,981 | €367,938 | -€35,043 | -8.7% |
| Land and buildings | 22 | €372,853 | €353,357 | -€19,496 | -5.2% |
| Plant, machinery and equipment | 23 | €29,734 | €14,382 | -€15,352 | -51.6% |
| Furniture and vehicles | 24 | €393 | €199 | -€194 | -49.3% |
| Current assets | 29/58 | €14,421 | €16,083 | +€1,661 | +11.5% |
| Amounts receivable within one year | 40/41 | €9,880 | €9,987 | +€107 | +1.1% |
| Trade receivables | 40 | €2,948 | €2,755 | -€193 | -6.5% |
| Other amounts receivable | 41 | €6,932 | €7,232 | +€300 | +4.3% |
| Cash at bank and in hand | 54/58 | €4,211 | €5,659 | +€1,448 | +34.4% |
| Deferred charges and accrued income | 490/1 | €330 | €437 | +€106 | +32.2% |
| Total equity and liabilities | 10/49 | €417,879 | €384,258 | -€33,621 | -8.0% |
| Equity | 10/15 | -€44,016 | -€59,510 | -€15,494 | -35.2% |
| Contributions | 10/11 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,016 | -€101,510 | -€15,494 | -18.0% |
| Amounts payable | 17/49 | €461,895 | €443,767 | -€18,127 | -3.9% |
| Amounts payable after more than one year | 17 | €384,155 | €352,682 | -€31,474 | -8.2% |
| Financial debts | 170/4 | €384,155 | €352,682 | -€31,474 | -8.2% |
| Amounts payable within one year | 42/48 | €77,715 | €91,047 | +€13,333 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €33,469 | €34,071 | +€602 | +1.8% |
| Trade debts | 44 | €3,787 | €4,618 | +€831 | +21.9% |
| Suppliers | 440/4 | €3,787 | €4,618 | +€831 | +21.9% |
| Taxes, remuneration and social security | 45 | €1,258 | €1,856 | +€598 | +47.5% |
| Taxes | 450/3 | €1,258 | €1,856 | +€598 | +47.5% |
| Other amounts payable | 47/48 | €39,200 | €50,502 | +€11,302 | +28.8% |
| Accrued charges and deferred income | 492/3 | €25 | €38 | +€14 | +56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,177 | €35,283 | -€895 | -2.5% |
| Other operating charges | 640/8 | €1,827 | €2,104 | +€277 | +15.2% |
| Gross operating margin | 9900 | €21,448 | €30,037 | +€8,589 | +40.0% |
| Operating profit (loss) | 9901 | -€16,556 | -€7,349 | +€9,207 | +55.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €8,957 | €8,145 | -€813 | -9.1% |
| Recurring financial charges | 65 | €8,546 | €8,055 | -€491 | -5.7% |
| Non-recurring financial charges | 66B | €411 | €89 | -€322 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,513 | -€15,494 | +€10,019 | +39.3% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€25,513 | -€15,494 | +€10,019 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,513 | -€15,494 | +€10,019 | +39.3% |
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 21 October 2026 via checked.be.