PHI-OS
ActiveSummary
PHI-OS has been active since 2015 and the Belgian State Gazette contains no insolvency or warning signals. The 2026 annual accounts show negative equity (€-12k) and a net result of €14k. The figures fluctuate too strongly year-on-year for a reliable trend projection. Its solvency ranks better than 5% of 182 sector peers (fiscal year 2026). The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2026
Axes · tick = 2025
Profitability100▲+100
Solvency0=
Growth52=
Track record100
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.58 against 0.65 in 2025; short-term debt: 148.1% and cash: 48.3% of total assets), and equity is negative.
Credit check for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 62
Relative position
BE, all sectors
reference
Computer programming, consultancy and related activities (NACE 62)
about 64% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2026Solvency, return and age of the figures
Solvency
-59.7%
Return on assets
68.6%
Age of the figures
6 mo
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 5% of 182 sector peers (2026).
NBB · sector comparisonPosition among 182 sector peers
Solvency
better than 5%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 31-03-2026 was due by 31-10-2026 and was filed on 21-09-2026, 40 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2026
40 d early
2025
1 d early
2024
8 d early
2023
41 d early
2022
35 d early
2021
39 d early
2020
37 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-03-2027 and is due by 31-10-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
25-09-2026 today31-03-2027 close31-10-2027 deadline
Financials · fiscal year 2026, micro schema
Equity
€-12k▲ 53.5%
2025 · €-27k
2019: €-116klowest in 8 years
2020: €-96k▲ +17.3% vs 2019
2021: €-51k▲ +46.6% vs 2020
2022: €-11k▲ +77.7% vs 2021
2023: €-10k▲ +16.1% vs 2022
2024: €6k▲ +167% vs 2023highest in 8 years
2025: €-27k▼ -518% vs 2024
2026: €-12k▲ +53.5% vs 2025
2019 → 2026
Total assets
€21k▼ 53.1%
2025 · €45k
2019: €229khighest in 8 years
2020: €215k▼ -6.1% vs 2019
2021: €210k▼ -2.3% vs 2020
2022: €162k▼ -23.1% vs 2021
2023: €138k▼ -14.8% vs 2022
2024: €93k▼ -32.4% vs 2023
2025: €45k▼ -52.1% vs 2024
2026: €21k▼ -53.1% vs 2025lowest in 8 years
2019 → 2026
Net result
€14k
2025 · €-33k
2019: €20k
2020: €20k▲ +2.1% vs 2019
2021: €45k▲ +122% vs 2020highest in 8 years
2022: €40k▼ -11.0% vs 2021
2023: €2k▼ -95.4% vs 2022
2024: €16k▲ +771% vs 2023
2025: €-33k▼ -308% vs 2024lowest in 8 years
2026: €14k▲ +143% vs 2025
2019 → 2026
Working capital
€-13k▲ 21.1%
2025 · €-17k
2019: €17k
2020: €24k▲ +44.4% vs 2019
2021: €35k▲ +42.4% vs 2020
2022: €40k▲ +14.7% vs 2021
2023: €75k▲ +87.5% vs 2022highest in 8 years
2024: €61k▼ -18.3% vs 2023
2025: €-17k▼ -127% vs 2024lowest in 8 years
2026: €-13k▲ +21.1% vs 2025
2019 → 2026
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20222023202420252026Trend
Equity€-11k-€-10k▲ 16.1%€6k€-27k€-12k▲ 53.5%
2022: €-11k
2023: €-10k▲ +16.1% vs 2022
2024: €6k▲ +167% vs 2023highest in 5 years
2025: €-27k▼ -518% vs 2024lowest in 5 years
2026: €-12k▲ +53.5% vs 2025
Operating result€42k-€11k▼ 74.6%€21k▲ 100%€-32k€15k
2022: €42khighest in 5 years
2023: €11k▼ -74.6% vs 2022
2024: €21k▲ +100% vs 2023
2025: €-32k▼ -250% vs 2024lowest in 5 years
2026: €15k▲ +146% vs 2025
Net result€40k-€2k▼ 95.4%€16k▲ 771%€-33k€14k
2022: €40khighest in 5 years
2023: €2k▼ -95.4% vs 2022
2024: €16k▲ +771% vs 2023
2025: €-33k▼ -308% vs 2024lowest in 5 years
2026: €14k▲ +143% vs 2025
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2026: €15k after a loss of €32k in 2025.
Balance-sheet composition
2026 in colour, 2025 as the grey bar beneath
Assets €21k
Fixed assets
€3k ▼ 78.8%
Current assets
€18k ▼ 41.3%
Key figures and ratios
EBITDA
€26k▲
2025 · €-16k
Cash flow
€25k▲
2025 · €-17k
Solvency
-59.7%▲
2025 · -60.1%
Current ratio
0.58▼
2025 · 0.65
Debt to equity
-2.68▼
2025 · -2.66
ROA
68.6%▲
2025 · -74.5%
Interest coverage
171.37▲
2025 · -10.21
Debt
€33k▼
2025 · €71k
Debt ≤ 1 year
€31k▼
2025 · €47k
Debt > 1 year
€2k▼
2025 · €23k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2026 against 2025 · 31 lines
Balance sheet
Code20252026
Assets
Total assets20/58€45k€21k▼
Fixed assets21/28€14k€3k▼
Intangible fixed assets21€14k€3k▼
Current assets29/58€31k€18k▼
Amounts receivable within one year40/41€24k€8k▼
Trade receivables40€13k€5k▼
Other amounts receivable41€12k€3k▼
Cash at bank and in hand54/58€2k€10k▲
Deferred charges and accrued income490/1€4k-
Equity and liabilities
Total equity and liabilities10/49€45k€21k▼
Equity10/15€-27k€-12k▲
Contributions10/11€19k€19k=
Profit (loss) carried forward14€-45k€-31k▲
Amounts payable17/49€71k€33k▼
Amounts payable after more than one year17€23k€2k▼
Financial debts170/4€23k€2k▼
Amounts payable within one year42/48€47k€31k▼
Trade debts44€47k€31k▼
Suppliers440/4€47k€31k▼
Accrued charges and deferred income492/3€1k€824▼
Income statement
Code20252026
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€16k€11k▼
Other operating charges640/8€21k€400▼
Gross operating margin9900€5k€26k▲
Operating profit (loss)9901€-32k€15k▲
Financial charges65/66B€2k€149▼
Recurring financial charges65€2k€149▼
Profit (loss) for the period before taxes9903€-33k€14k▲
Profit (loss) for the period9904€-33k€14k▲
Profit (loss) for the period to be appropriated9905€-33k€14k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-45k€-31k▲
Profit (loss) brought forward from the previous period14P€-12k€-45k▼
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €36k | €31k | €23k | €16k | €11k | ▼ 30.1% |
| Other operating charges640/8 | €402 | €405 | €697 | €21k | €400 | ▼ 98.1% |
| Gross operating margin9900 | €78k | €42k | €45k | €5k | €26k | ▲ 447% |
| Operating profit (loss)9901 | €42k | €11k | €21k | €-32k | €15k | ▲ 146% |
| Financial charges65/66B | €2k | €9k | €5k | €2k | €149 | ▼ 90.4% |
| Recurring financial charges65 | €2k | €9k | €5k | €2k | €149 | ▼ 90.4% |
| Profit (loss) for the period before taxes9903 | €40k | €2k | €16k | €-33k | €14k | ▲ 143% |
| Profit (loss) for the period9904 | €40k | €2k | €16k | €-33k | €14k | ▲ 143% |
| Profit (loss) for the period to be appropriated9905 | €40k | €2k | €16k | €-33k | €14k | ▲ 143% |
| Line | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €162k | €138k | €93k | €45k | €21k | ▼ 53.1% |
| Fixed assets21/28 | €85k | €53k | €30k | €14k | €3k | ▼ 78.8% |
| Intangible fixed assets21 | €85k | €53k | €30k | €14k | €3k | ▼ 78.8% |
| Current assets29/58 | €77k | €85k | €63k | €31k | €18k | ▼ 41.3% |
| Amounts receivable within one year40/41 | €38k | €43k | €35k | €24k | €8k | ▼ 67.9% |
| Trade receivables40 | €38k | €43k | €35k | €13k | €5k | ▼ 59.2% |
| Other amounts receivable41 | - | - | - | €12k | €3k | ▼ 77.5% |
| Cash at bank and in hand54/58 | €39k | €41k | €28k | €2k | €10k | ▲ 436% |
| Deferred charges and accrued income490/1 | €59 | €20 | €38 | €4k | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €162k | €138k | €93k | €45k | €21k | ▼ 53.1% |
| Equity10/15 | €-11k | €-10k | €6k | €-27k | €-12k | ▲ 53.5% |
| Contributions10/11 | €19k | €19k | €19k | €19k | €19k | = |
| Profit (loss) carried forward14 | €-30k | €-28k | €-12k | €-45k | €-31k | ▲ 31.6% |
| Amounts payable17/49 | €173k | €147k | €87k | €71k | €33k | ▼ 53.2% |
| Amounts payable after more than one year17 | €136k | €130k | €80k | €23k | €2k | ▼ 93.0% |
| Financial debts170/4 | €136k | €130k | €80k | €23k | €2k | ▼ 93.0% |
| Amounts payable within one year42/48 | €37k | €10k | €2k | €47k | €31k | ▼ 34.2% |
| Current portion of amounts payable after more than one year42 | €36k | €6k | - | - | - | - |
| Trade debts44 | €827 | €2k | €384 | €47k | €31k | ▼ 34.2% |
| Suppliers440/4 | €827 | €2k | €384 | €47k | €31k | ▼ 34.2% |
| Taxes, remuneration and social security45 | €550 | €1k | €2k | - | - | - |
| Taxes450/3 | €550 | €1k | €2k | - | - | - |
| Accrued charges and deferred income492/3 | - | €8k | €5k | €1k | €824 | ▼ 40.3% |
| Line | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €40k | €2k | €16k | €-33k | €14k | ▲ 143% |
| + Depreciation and write-downs630 | €36k | €31k | €23k | €16k | €11k | ▼ 30.1% |
| Operating cash flow (approximation) | €76k | €33k | €39k | €-17k | €25k | ▲ 246% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | - |
| Change in cash | - | €2k | €-13k | €-27k | €8k | ▲ 131% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2027, expected by
2026
21-09
NBB filing
Annual accounts filed
fiscal year 2026 · micro schema
31-03
Financial
Back to profitnet €14k
Net result €14k after one loss-making year.
2025
30-10
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
31-03
Financial
Weakest financial yearnet €-33k
Net result drops to €-33k, the lowest in the series; recovery starts the following year.
2024
23-10
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
31-03
Financial
Liquidity quadruplescurrent ratio 33.05
Current ratio from 8.84 to 33.05; short-term debt falls from €10k to €2k.
2023
20-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
31-03
Financial
Liquidity quadruplescurrent ratio 8.84
Current ratio from 2.08 to 8.84; short-term debt falls from €37k to €10k.
2022
26-09
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2021
22-09
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
31-03
Financial
Highest result since 2019net €45k ▲122%
Operating result €46k, net result €45k, both a record.
2020
24-09
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
Show earlier events
2019
30-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
2018
02-10
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2017
26-10
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Herent · 1 establishment unit since 2015
Ground area
1,548 m²
Building footprint
160 m²
Volume, LiDAR
1,056 m³
Parcel 24111E0556/00K000, Flanders · tallest building 9.9 m, ±2 floors. Linked by address, not a title deed.
4
companies at this address
See who is registered here
1 establishment unit
PHI-OS
since 20152.240.541.038
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24111E0556/00K000 | Flanders | 1,548 m² | 1 · 160 m² | 9.8 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 16,879 companies in sector 62100 we hold annual accounts for 8,771. 3,448 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded05-03-2015
Fiscal year end31-03
Activities, NACEBEL 2025
62100Computer programming
62200Computer consultancy and computer facilities management
Scores and ratios are computed by Checked and are not a credit decision.