TopLine Physio: 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.
TopLine Physio
Largest movements
- Tangible fixed assets -€5,777
down €5,777 (-2.7%), from €217,912 to €212,135
of which Land and buildings: -€5,182
- Deferred charges and accrued income -€4,907
down €4,907 (-31.1%), from €15,795 to €10,888
- Debts after one year -€8,665
down €8,665 (-4.8%), from €178,770 to €170,105
of which Financial debts: -€9,312
- Other debts -€5,410
down €5,410 (-22.2%), from €24,397 to €18,987
- Accrued charges and deferred income +€2,664
up €2,664 (+312.0%), from €854 to €3,518
- Gross operating margin -€2,924
down €2,924 (-15.5%), from €18,890 to €15,966
- Financial charges +€1,260
up €1,260 (+23.4%), from €5,378 to €6,638
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 | €240,026 | €227,436 | -€12,590 | -5.2% |
| Fixed assets | 21/28 | €217,912 | €212,782 | -€5,130 | -2.4% |
| Tangible fixed assets | 22/27 | €217,912 | €212,135 | -€5,777 | -2.7% |
| Land and buildings | 22 | €214,570 | €209,388 | -€5,182 | -2.4% |
| Furniture and vehicles | 24 | €1,898 | €2,159 | +€261 | +13.7% |
| Other tangible fixed assets | 26 | €1,443 | €588 | -€856 | -59.3% |
| Financial fixed assets | 28 | - | €647 | +€647 | |
| Current assets | 29/58 | €22,114 | €14,654 | -€7,460 | -33.7% |
| Amounts receivable within one year | 40/41 | €2,357 | €65 | -€2,292 | -97.3% |
| Other amounts receivable | 41 | €2,357 | €65 | -€2,292 | -97.3% |
| Cash at bank and in hand | 54/58 | €3,962 | €3,702 | -€261 | -6.6% |
| Deferred charges and accrued income | 490/1 | €15,795 | €10,888 | -€4,907 | -31.1% |
| Total equity and liabilities | 10/49 | €240,026 | €227,436 | -€12,590 | -5.2% |
| Equity | 10/15 | €24,035 | €24,114 | +€79 | +0.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,035 | €22,114 | +€79 | +0.4% |
| Amounts payable | 17/49 | €215,991 | €203,323 | -€12,669 | -5.9% |
| Amounts payable after more than one year | 17 | €178,770 | €170,105 | -€8,665 | -4.8% |
| Financial debts | 170/4 | €178,770 | €169,458 | -€9,312 | -5.2% |
| Other amounts payable | 178/9 | - | €647 | +€647 | |
| Amounts payable within one year | 42/48 | €36,367 | €29,700 | -€6,668 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €9,130 | €9,312 | +€182 | +2.0% |
| Taxes, remuneration and social security | 45 | €2,840 | €1,400 | -€1,440 | -50.7% |
| Taxes | 450/3 | €2,840 | €1,400 | -€1,440 | -50.7% |
| Other amounts payable | 47/48 | €24,397 | €18,987 | -€5,410 | -22.2% |
| Accrued charges and deferred income | 492/3 | €854 | €3,518 | +€2,664 | +312.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,473 | €6,494 | +€22 | +0.3% |
| Other operating charges | 640/8 | €2,529 | €2,620 | +€91 | +3.6% |
| Gross operating margin | 9900 | €18,890 | €15,966 | -€2,924 | -15.5% |
| Operating profit (loss) | 9901 | €9,888 | €6,852 | -€3,036 | -30.7% |
| Financial charges | 65/66B | €5,378 | €6,638 | +€1,260 | +23.4% |
| Recurring financial charges | 65 | €5,378 | €6,638 | +€1,260 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €4,510 | €214 | -€4,296 | -95.2% |
| Income taxes | 67/77 | €143 | €135 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | €4,367 | €79 | -€4,288 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,367 | €79 | -€4,288 | -98.2% |
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 1 October 2026 via checked.be.