PHILISA
ActiveSummary
The computed 12-month bankruptcy probability of PHILISA is 3.0% (moderate). The 2025 annual accounts show negative equity (€-176k) and a net result of €26k. Equity is shrinking by ~26.7% per year across the filed fiscal years. Its solvency ranks better than 10% of 13417 sector peers (fiscal year 2025). The company has been active since 2010 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
Axes · tick = 2024
Profitability87▲+60
Solvency0=
Growth58=
Track record100
Bankruptcy probability, 12 months
3.0%
Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.27 against 0.26 in 2024; short-term debt: 198.6% and cash: 12.2% of total assets), and equity is negative.
Credit check for your own amount and term
Signals
Seven signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 56
Relative position
BE, all sectors
reference
Food and beverage service activities (NACE 56)
about 206% more 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 2025Solvency, return and age of the figures
Solvency
-99.2%
Return on assets
14.9%
Age of the figures
15 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 10% of 13417 sector peers (2025).
NBB · sector comparisonPosition among 13417 sector peers
Solvency
better than 10%
← weakest
strongest →
neutral · Latest accounts filed on time
The financial year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 08-12-2025, 54 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
54 d early
2024
45 d early
2023
42 d early
2022
42 d early
2021
41 d early
2020
27 d early
2019
45 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 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close25-09-2026 today31-01-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€-176k▲ 13.1%
2024 · €-202k
2019: €31k
2021: €173k
2022: €187k▲ +7.8% vs 2021highest value
2023: €-164k▼ -188% vs 2022
2024: €-202k▼ -23.7% vs 2023lowest value
2025: €-176k▲ +13.1% vs 2024
2019 → 2025
Total assets
€177k▼ 10.6%
2024 · €198k
2019: €1.61Mhighest value
2021: €1.39M
2022: €1.22M▼ -12.4% vs 2021
2023: €347k▼ -71.5% vs 2022
2024: €198k▼ -42.8% vs 2023
2025: €177k▼ -10.6% vs 2024lowest value
2019 → 2025
Net result
€26k
2024 · €-39k
2019: €-204k
2021: €110khighest value
2022: €14k▼ -87.6% vs 2021
2023: €-350k▼ -2680% vs 2022lowest value
2024: €-39k▲ +88.9% vs 2023
2025: €26k▲ +168% vs 2024
2019 → 2025
Working capital
€-256k▲ 13.0%
2024 · €-294k
2019: €-976klowest value
2021: €-577k
2022: €-417k▲ +27.7% vs 2021
2023: €-316k▲ +24.2% vs 2022
2024: €-294k▲ +6.8% vs 2023
2025: €-256k▲ +13.0% vs 2024highest value
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€173k-€187k▲ 7.8%€-164k€-202k▼ 23.7%€-176k▲ 13.1%
2021: €173k
2022: €187k▲ +7.8% vs 2021highest in 5 years
2023: €-164k▼ -188% vs 2022
2024: €-202k▼ -23.7% vs 2023lowest in 5 years
2025: €-176k▲ +13.1% vs 2024
Operating result€110k-€15k▼ 86.2%€-346k€-35k▲ 89.9%€34k
2021: €110khighest in 5 years
2022: €15k▼ -86.2% vs 2021
2023: €-346k▼ -2378% vs 2022lowest in 5 years
2024: €-35k▲ +89.9% vs 2023
2025: €34k▲ +198% vs 2024
Net result€110k-€14k▼ 87.6%€-350k€-39k▲ 88.9%€26k
2021: €110khighest in 5 years
2022: €14k▼ -87.6% vs 2021
2023: €-350k▼ -2680% vs 2022lowest in 5 years
2024: €-39k▲ +88.9% vs 2023
2025: €26k▲ +168% vs 2024
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2025: €34k after a loss of €35k in 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €177k
Fixed assets
€81k ▼ 12.6%
Current assets
€96k ▼ 8.9%
Key figures and ratios
EBITDA
€95k▲
2024 · €26k
Cash flow
€88k▲
2024 · €21k
Solvency
-99.2%▲
2024 · -101.9%
Current ratio
0.27▲
2024 · 0.26
Quick ratio
0.07▼
2024 · 0.07
Debt to equity
-2.01▼
2024 · -1.98
ROA
14.9%▲
2024 · -19.5%
Interest coverage
7.99▲
2024 · 3.30
Debt
€353k▼
2024 · €401k
Debt ≤ 1 year
€352k▼
2024 · €400k
Income taxes
€72▼
2024 · €123
Staff costs
€91k▼
2024 · €124k
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 · 2025 against 2024 · 42 lines
Balance sheet
Code20242025
Assets
Total assets20/58€198k€177k▼
Fixed assets21/28€93k€81k▼
Tangible fixed assets22/27€91k€79k▼
Plant, machinery and equipment23€90k€38k▼
Furniture and vehicles24€965€41k▲
Financial fixed assets28€2k€2k=
Current assets29/58€106k€96k▼
Stocks and contracts in progress3€76k€71k▼
Stocks30/36€76k€71k▼
Amounts receivable within one year40/41€9k€0▼
Trade receivables40€9k€0▼
Cash at bank and in hand54/58€18k€22k▲
Deferred charges and accrued income490/1€3k€3k▼
Equity and liabilities
Total equity and liabilities10/49€198k€177k▼
Equity10/15€-202k€-176k▲
Contributions10/11€1.02M€1.02M=
Profit (loss) carried forward14€-1.22M€-1.19M▲
Amounts payable17/49€401k€353k▼
Amounts payable within one year42/48€400k€352k▼
Trade debts44€3k€2k▼
Suppliers440/4€3k€2k▼
Taxes, remuneration and social security45€11k€7k▼
Taxes450/3€791€1k▲
Remuneration and social security454/9€10k€5k▼
Other amounts payable47/48€386k€343k▼
Accrued charges and deferred income492/3€919€964▲
Income statement
Code20242025
Remuneration, social security and pensions62€124k€91k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€60k€61k▲
Other operating charges640/8€2k€1k▼
Non-recurring operating charges66A€0-
Gross operating margin9900€151k€187k▲
Operating profit (loss)9901€-35k€34k▲
Financial income75/76B€4k€4k▲
Recurring financial income75€4k€4k▲
Financial charges65/66B€8k€12k▲
Recurring financial charges65€8k€12k▲
Profit (loss) for the period before taxes9903€-39k€26k▲
Income taxes67/77€123€72▼
Profit (loss) for the period9904€-39k€26k▲
Profit (loss) for the period to be appropriated9905€-39k€26k▲
Appropriation of the result
Profit (loss) to be appropriated9906€-1.22M€-1.19M▲
Profit (loss) brought forward from the previous period14P€-1.18M€-1.22M▼
The notes to these accounts (15 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €188k | €167k | €124k | €91k | ▼ 26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €155k | €149k | €63k | €60k | €61k | ▲ 1.6% |
| Other operating charges640/8 | - | €1k | €1k | €2k | €1k | ▼ 28.5% |
| Non-recurring operating charges66A | - | - | €107k | €0 | - | - |
| Gross operating margin9900 | €366k | €353k | €-7k | €151k | €187k | ▲ 24.2% |
| Operating profit (loss)9901 | €110k | €15k | €-346k | €-35k | €34k | ▲ 198% |
| Financial income75/76B | - | €9k | €6k | €4k | €4k | ▲ 11.5% |
| Recurring financial income75 | €11k | €9k | €6k | €4k | €4k | ▲ 11.5% |
| Financial charges65/66B | - | €10k | €11k | €8k | €12k | ▲ 54.4% |
| Recurring financial charges65 | €11k | €10k | €11k | €8k | €12k | ▲ 54.4% |
| Profit (loss) for the period before taxes9903 | €110k | €14k | €-350k | €-39k | €26k | ▲ 168% |
| Income taxes67/77 | €116 | €121 | €76 | €123 | €72 | ▼ 41.8% |
| Profit (loss) for the period9904 | €110k | €14k | €-350k | €-39k | €26k | ▲ 168% |
| Profit (loss) for the period to be appropriated9905 | €110k | €14k | €-350k | €-39k | €26k | ▲ 168% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.39M | €1.22M | €347k | €198k | €177k | ▼ 10.6% |
| Fixed assets21/28 | €751k | €604k | €153k | €93k | €81k | ▼ 12.6% |
| Tangible fixed assets22/27 | €749k | €602k | €151k | €91k | €79k | ▼ 12.9% |
| Plant, machinery and equipment23 | - | €518k | €141k | €90k | €38k | ▼ 57.3% |
| Furniture and vehicles24 | - | €84k | €10k | €965 | €41k | ▲ 4,116% |
| Financial fixed assets28 | €2k | €2k | €2k | €2k | €2k | = |
| Current assets29/58 | €638k | €612k | €194k | €106k | €96k | ▼ 8.9% |
| Stocks and contracts in progress3 | €563k | €555k | €106k | €76k | €71k | ▼ 6.2% |
| Stocks30/36 | - | €555k | €106k | €76k | €71k | ▼ 6.2% |
| Amounts receivable within one year40/41 | €976 | €2k | €15k | €9k | €0 | ▼ 100% |
| Trade receivables40 | - | €2k | €15k | €9k | €0 | ▼ 100% |
| Other amounts receivable41 | - | €121 | €0 | - | - | - |
| Cash at bank and in hand54/58 | €69k | €50k | €68k | €18k | €22k | ▲ 22.5% |
| Deferred charges and accrued income490/1 | - | €6k | €4k | €3k | €3k | ▼ 0.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.39M | €1.22M | €347k | €198k | €177k | ▼ 10.6% |
| Equity10/15 | €173k | €187k | €-164k | €-202k | €-176k | ▲ 13.1% |
| Contributions10/11 | - | €1.02M | €1.02M | €1.02M | €1.02M | = |
| Profit (loss) carried forward14 | €-845k | €-832k | €-1.18M | €-1.22M | €-1.19M | ▲ 2.2% |
| Amounts payable17/49 | €1.22M | €1.03M | €510k | €401k | €353k | ▼ 11.9% |
| Amounts payable within one year42/48 | €1.21M | €1.03M | €510k | €400k | €352k | ▼ 11.9% |
| Trade debts44 | €7k | €7k | €10k | €3k | €2k | ▼ 7.8% |
| Suppliers440/4 | - | €7k | €10k | €3k | €2k | ▼ 7.8% |
| Taxes, remuneration and social security45 | - | €34k | €64k | €11k | €7k | ▼ 40.0% |
| Taxes450/3 | - | €7k | €55k | €791 | €1k | ▲ 71.4% |
| Remuneration and social security454/9 | - | €26k | €10k | €10k | €5k | ▼ 48.4% |
| Other amounts payable47/48 | - | €987k | €435k | €386k | €343k | ▼ 11.1% |
| Accrued charges and deferred income492/3 | - | €835 | €851 | €919 | €964 | ▲ 4.9% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €110k | €14k | €-350k | €-39k | €26k | ▲ 168% |
| + Depreciation and write-downs630 | €155k | €149k | €63k | €60k | €61k | ▲ 1.6% |
| Operating cash flow (approximation) | €265k | €162k | €-287k | €21k | €88k | ▲ 308% |
| Investment in fixed assets (approximation) | - | €-2k | €388k | €0 | €-50k | - |
| Change in cash | - | €-19k | €18k | €-50k | €4k | ▲ 108% |
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 2026, expected by
2025
08-12
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
30-06
Financial
Back to profitnet €26k
Net result €26k after 2 loss-making years.
2024
17-12
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2023
20-12
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
30-06
Financial
Weakest financial yearnet €-350k
Net result drops to €-350k, the lowest in the series; recovery starts the following year.
2022
20-12
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2021
21-12
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
30-06
Financial
Back to profitnet €110k
Net result €110k after one loss-making year.
30-06
Financial
Equity above €150kEq €173k ▲462%
Equity rises from €31k to €173k.
04-01
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2019
17-12
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema
04-01
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
10-01
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2016
23-12
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 9 acts read
About the unread acts
We know of 9 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
9 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, Dinant · 2 establishment units since 2014
Ground area
335 m²
Building footprint
105 m²
Volume, LiDAR
1,436 m³
2 parcels, Wallonia · tallest building 16.2 m, ±4 floors. Linked by address, not a title deed.
2 establishment units
BOUTIQUE NEUHAUS
since 20142.231.877.255
BIS
since 20192.291.740.707
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 91034G0104/02B000 | Wallonia | 243 m² | - | - |
| 91034G0104/00H000 | Wallonia | 92 m² | 1 · 105 m² | 16.2 m · 4 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Recognitions · licences · registrations
Food safety, FASFC
1 siteDinant2.231.877.255
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Of 21,853 companies in sector 56112 we hold annual accounts for 9,776. 6,845 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
Founded19-10-2010
Fiscal year end30-06
Activities, NACEBEL 2025
47552Retail sale of lighting equipment
56112Limited-service restaurants, excluding mobile food services
47553Retail trade
47559Retail sale of other household articles
Scores and ratios are computed by Checked and are not a credit decision.