TIBERIUS: what changed
What changed
TIBERIUS
NACE 86.951, Physiotherapy
filed annual accounts (NBB)
Net result for the year
€63,543
2024 · €47,383+€16,160
Equity
€133,133
2024 · €109,090+€24,043
Cash
€80,448
2024 · €80,074+€374
Balance sheet total
€355,498
2024 · €311,745+€43,753
Largest movements
Assets
- Receivables within one year +€51,509
up €51,509 (+430%), from €11,979 to €63,488
of which Other amounts receivable: +€52,611
- Tangible fixed assets -€11,339
down €11,339 (-5.2%), from €218,693 to €207,354
of which Other tangible fixed assets: -€7,067
Equity and liabilities
- Other debts +€25,713
up €25,713 (+214%), from €12,000 to €37,713
- Reserves +€24,043
up €24,043 (+24.9%), from €96,690 to €120,733
- Debts after one year -€12,000
down €12,000 (-7.9%), from €152,000 to €140,000
- Tax, wage and social debts +€4,154
up €4,154 (+23.0%), from €18,098 to €22,253
of which Taxes: +€2,954
Income statement
- Gross operating margin +€33,299
up €33,299 (+42.0%), from €79,300 to €112,599
- Financial income -€10,425
down €10,425 (-83.2%), from €12,531 to €2,106
of which Non-recurring financial income: -€11,308
- Taxes +€5,880
up €5,880 (+39.2%), from €14,993 to €20,872
- Financial charges -€2,404
down €2,404 (-20.9%), from €11,511 to €9,107
- Depreciation +€1,990
up €1,990 (+11.7%), from €17,023 to €19,012
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€47,383
Gross operating margin
+€33,299
Staff costs
-€1,571
Depreciation
-€1,990
Other operating charges
+€323
Financial income
-€10,425
Financial charges
+€2,404
Taxes
-€5,880
Result 2025
€63,543
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€59,547
Investment
-€7,674
Financing
-€51,500
Cash 2024
€80,074
From operations (derived)
+€59,547
Net result for the year
+€63,543
Depreciation
+€19,012
Receivables within one year
-€51,509
Deferred charges and accrued income
-€3,209
Trade debts
+€1,189
Tax, wage and social debts
+€4,154
Other debts
+€25,713
Accrued charges and deferred income
+€654
Investment (derived)
-€7,674
Investment in fixed assets (net)
-€7,674
Financing
-€51,500
Debts after one year
-€12,000
Contributions, distributions and other
-€39,500
Cash 2025
€80,448
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €311,745 | €355,498 | +€43,753 | +14.0% |
| Fixed assets | 21/28 | €218,693 | €207,354 | -€11,339 | -5.2% |
| Tangible fixed assets | 22/27 | €218,693 | €207,354 | -€11,339 | -5.2% |
| Land and buildings | 22 | €4,449 | €0 | -€4,449 | -100% |
| Plant, machinery and equipment | 23 | €26,802 | €27,639 | +€837 | +3.1% |
| Furniture and vehicles | 24 | €9,828 | €9,169 | -€659 | -6.7% |
| Other tangible fixed assets | 26 | €177,613 | €170,546 | -€7,067 | -4.0% |
| Current assets | 29/58 | €93,052 | €148,144 | +€55,092 | +59.2% |
| Amounts receivable within one year | 40/41 | €11,979 | €63,488 | +€51,509 | +430% |
| Trade receivables | 40 | €1,862 | €760 | -€1,102 | -59.2% |
| Other amounts receivable | 41 | €10,117 | €62,728 | +€52,611 | +520% |
| Cash at bank and in hand | 54/58 | €80,074 | €80,448 | +€374 | +0.5% |
| Deferred charges and accrued income | 490/1 | €1,000 | €4,209 | +€3,209 | +321% |
| Total equity and liabilities | 10/49 | €311,745 | €355,498 | +€43,753 | +14.0% |
| Equity | 10/15 | €109,090 | €133,133 | +€24,043 | +22.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €96,690 | €120,733 | +€24,043 | +24.9% |
| Distributable reserves | 133 | €96,690 | €120,733 | +€24,043 | +24.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €202,655 | €222,365 | +€19,710 | +9.7% |
| Amounts payable after more than one year | 17 | €152,000 | €140,000 | -€12,000 | -7.9% |
| Financial debts | 170/4 | €152,000 | €140,000 | -€12,000 | -7.9% |
| Amounts payable within one year | 42/48 | €44,180 | €75,236 | +€31,056 | +70.3% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €2,081 | €3,271 | +€1,189 | +57.1% |
| Suppliers | 440/4 | €2,081 | €3,271 | +€1,189 | +57.1% |
| Taxes, remuneration and social security | 45 | €18,098 | €22,253 | +€4,154 | +23.0% |
| Taxes | 450/3 | €18,098 | €21,053 | +€2,954 | +16.3% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €12,000 | €37,713 | +€25,713 | +214% |
| Accrued charges and deferred income | 492/3 | €6,476 | €7,129 | +€654 | +10.1% |
| Non-recurring operating income | 76A | €2,393 | €0 | -€2,393 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €1,571 | +€1,571 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,023 | €19,012 | +€1,990 | +11.7% |
| Other operating charges | 640/8 | €922 | €599 | -€323 | -35.0% |
| Gross operating margin | 9900 | €79,300 | €112,599 | +€33,299 | +42.0% |
| Operating profit (loss) | 9901 | €61,355 | €91,416 | +€30,061 | +49.0% |
| Financial income | 75/76B | €12,531 | €2,106 | -€10,425 | -83.2% |
| Recurring financial income | 75 | €1,224 | €2,106 | +€882 | +72.1% |
| Non-recurring financial income | 76B | €11,308 | €0 | -€11,308 | -100% |
| Financial charges | 65/66B | €11,511 | €9,107 | -€2,404 | -20.9% |
| Recurring financial charges | 65 | €11,511 | €9,107 | -€2,404 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €62,376 | €84,415 | +€22,040 | +35.3% |
| Income taxes | 67/77 | €14,993 | €20,872 | +€5,880 | +39.2% |
| Profit (loss) for the period | 9904 | €47,383 | €63,543 | +€16,160 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,383 | €63,543 | +€16,160 | +34.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.