PHIMA
ActiveSummary
PHIMA has been active since 1996 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €305,483 and a net result of -€9,792. Equity remains stable across the filed financial years (±1.7% per year). The computed 12-month bankruptcy probability is 0.1% (very low).
Overview
- Equity
- €305,483
- Loss
- -€9,792
- Devleminck MarinaManaging director
- Tyskens PhilippeManaging director
Why 94raises riskLast filed accounts filed 49 days late; 1 of the last 3 latelowers riskSize: total assets €450,519Liquidity: current ratio 2.13, cash €220,403Equity €305,483 (67.8% of total assets)Show the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
How it is calculated
The band follows from the bankruptcy probability, on a scale where 10 more points roughly halve it:
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (no NACE code, micro): better than 57% on solvency, 82% on liquidity, 22% on profitability and 35% on growth.
The bankruptcy probability was computed on 29-10-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).
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Signals
This company filed its last 7 accounts on average 13 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · abbreviated…
- Liquidity more than 6 timescurrent ratio 2.13
- Reappointments: Tyskens Philippe (director) and Devleminck…Appointments: Tyskens Philippe (managing director)…
Financials · financial year 2025, abbreviated format
2025 annual accounts filed late (49 days) Filed on 18 September 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00516066.
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result stays negative: a loss of €2,040 in 2025 against €53,476 in 2024; the loss shrinks.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Use the arrow keys on the chart for the figures per year.
Peer companies
Historical observationOf the 8,617 companies that looked in July 2024 the way this one looks now, 0.4% went bankrupt within 24 months and 94.2% are still going.
- Small
- 20 years or older
- solvency 30% or more
- a small loss
A further 0.2% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.1% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,445 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 8,617 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €32,250 | - | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €24,998 | €12,199 | €76,918 | €12,245 | €14,619 | - | €19,978 | - | - |
| Other operating charges640/8 | - | - | - | €4,499 | €4,653 | €2,981 | €5,343 | €4,268 | ▼ 20.1% |
| Non-recurring operating charges66A | - | - | - | €41 | - | €9,257 | - | - | - |
| Gross operating margin9900 | €26,083 | €27,433 | €515,606 | €66,400 | €19,274 | -€1,122 | -€28,155 | €2,228 | - |
| Operating profit (loss)9901 | -€4,247 | €10,602 | €432,956 | €49,615 | €2 | -€13,359 | -€53,476 | -€2,040 | ▲ 96.2% |
| Financial charges65/66B | - | - | - | €9,963 | €7,402 | €2,273 | €11,866 | €2,084 | ▼ 82.4% |
| Recurring financial charges65 | €7,207 | €6,709 | €11,650 | €9,963 | €7,402 | €2,273 | €11,866 | €2,084 | ▼ 82.4% |
| Profit (loss) for the period before taxes9903 | -€11,454 | €3,893 | €421,307 | €39,652 | -€7,400 | -€15,633 | -€65,342 | -€4,124 | ▲ 93.7% |
| Transfer from deferred taxes780 | - | - | - | €251 | €1,920 | €1,985 | €93,315 | - | - |
| Income taxes67/77 | €166 | €804 | €11,158 | €14,924 | €1,810 | €440 | €94,405 | €5,668 | ▼ 94.0% |
| Profit (loss) for the period9904 | -€11,620 | €3,090 | €312,677 | €24,979 | -€7,290 | -€14,088 | -€66,432 | -€9,792 | ▲ 85.3% |
| Transfer from tax-exempt reserves789 | - | - | - | €753 | €5,761 | €5,956 | €279,945 | - | - |
| Profit (loss) for the period to be appropriated9905 | -€11,620 | €3,090 | €20,262 | €25,732 | -€1,529 | -€8,132 | €213,513 | -€9,792 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €344,796 | €326,597 | €739,596 | €757,532 | €680,585 | €587,445 | €483,107 | €450,519 | ▼ 6.7% |
| Fixed assets21/28 | €338,796 | €326,597 | €631,264 | €215,633 | €459,071 | €464,258 | €445,934 | €220,652 | ▼ 50.5% |
| Tangible fixed assets22/27 | €338,796 | €326,597 | €631,264 | €215,633 | €459,071 | €464,258 | €445,934 | €220,652 | ▼ 50.5% |
| Land and buildings22 | - | - | - | €215,633 | €459,071 | €464,258 | €445,934 | €220,652 | ▼ 50.5% |
| Current assets29/58 | €6,000 | - | €108,332 | €541,898 | €221,514 | €123,187 | €37,173 | €229,867 | ▲ 518% |
| Amounts receivable within one year40/41 | €6,000 | - | - | - | - | - | - | - | - |
| Cash at bank and in hand54/58 | - | - | €108,332 | €541,898 | €221,514 | €109,538 | €27,325 | €220,403 | ▲ 707% |
| Deferred charges and accrued income490/1 | - | - | - | - | - | €13,649 | €9,849 | €9,464 | ▼ 3.9% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €344,796 | €326,597 | €739,596 | €757,532 | €680,585 | €587,445 | €483,107 | €450,519 | ▼ 6.7% |
| Equity10/15 | €62,339 | €65,429 | €378,106 | €403,085 | €395,795 | €381,707 | €315,275 | €305,483 | ▼ 3.1% |
| Contributions10/11 | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | = |
| Capital10 | - | - | - | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | = |
| Issued capital100 | - | - | - | €61,973 | €61,973 | €61,973 | €61,973 | €61,973 | = |
| Reserves13 | €2,308 | €3,456 | €316,132 | €341,111 | €335,350 | €329,395 | €209,450 | €209,450 | = |
| Non-distributable reserves130/1 | - | - | - | €807 | €807 | €807 | €807 | €807 | = |
| Legal reserve130 | - | - | - | €807 | €807 | €807 | €807 | €807 | = |
| Tax-exempt reserves132 | - | - | - | €291,662 | €285,900 | €279,945 | - | - | - |
| Distributable reserves133 | - | - | - | €48,643 | €48,643 | €48,643 | €208,643 | €208,643 | = |
| Profit (loss) carried forward14 | -€1,942 | - | - | - | -€1,529 | -€9,661 | €43,852 | €34,060 | ▼ 22.3% |
| Provisions and deferred taxes16 | - | - | €97,472 | €97,221 | €95,300 | €93,315 | - | - | - |
| Deferred taxes168 | - | - | - | €97,221 | €95,300 | €93,315 | - | - | - |
| Amounts payable17/49 | €282,456 | €261,168 | €264,019 | €257,227 | €189,490 | €112,423 | €167,832 | €145,036 | ▼ 13.6% |
| Amounts payable after more than one year17 | €130,638 | €110,884 | €107,712 | €221,366 | €160,842 | €103,634 | €57,236 | €37,045 | ▼ 35.3% |
| Financial debts170/4 | - | - | - | €221,366 | €160,842 | €103,634 | €57,236 | €37,045 | ▼ 35.3% |
| Amounts payable within one year42/48 | €151,819 | €150,284 | €156,306 | €35,860 | €28,648 | €8,790 | €110,596 | €107,991 | ▼ 2.4% |
| Current portion of amounts payable after more than one year42 | - | - | - | €6,346 | €6,525 | €6,708 | €6,897 | €7,092 | ▲ 2.8% |
| Trade debts44 | €8,756 | €12,543 | €1,095 | €11,050 | €14,924 | €1,598 | €2,378 | €100,629 | ▲ 42× |
| Suppliers440/4 | - | - | - | €11,050 | €14,924 | €1,598 | €2,378 | €100,629 | ▲ 42× |
| Taxes, remuneration and social security45 | - | - | - | €17,182 | €3,400 | €440 | €97,706 | €195 | ▼ 99.8% |
| Taxes450/3 | - | - | - | €17,182 | €3,400 | €440 | €97,706 | €195 | ▼ 99.8% |
| Other amounts payable47/48 | - | - | - | €1,282 | €3,800 | €44 | €3,614 | €75 | ▼ 97.9% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€11,620 | €3,090 | €312,677 | €24,979 | -€7,290 | -€14,088 | -€66,432 | -€9,792 | ▲ 85.3% |
| + Depreciation and write-downs630 | €24,998 | €12,199 | €76,918 | €12,245 | €14,619 | - | €19,978 | - | - |
| Operating cash flow (approximation) | €13,378 | €15,288 | €389,595 | €37,224 | €7,330 | -€14,088 | -€46,454 | -€9,792 | ▲ 78.9% |
| Investment in fixed assets (approximation) | - | €0 | -€381,586 | €403,386 | -€258,057 | -€5,187 | -€1,654 | €225,282 | - |
| Change in cash | - | - | - | €433,566 | -€320,384 | -€111,976 | -€82,214 | €193,079 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 29 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2025 | abbreviated format | 18-09-2026 | 2026-00516066 |
| 31-12-2024 | micro format | 13-06-2025 | 2025-00135936 |
| 31-12-2023 | micro format | 26-07-2024 | 2024-00286030 |
| 31-12-2022 | micro format | 08-06-2023 | 2023-00113239 |
| 31-12-2021 | micro format | 31-08-2022 | 2022-20368256 |
| 31-12-2020 | micro format | 29-09-2021 | 2021-69900071 |
| 31-12-2019 | micro format | 25-09-2020 | 2020-55800044 |
| 31-12-2018 | micro format | 13-06-2019 | 2019-18100227 |
| 31-12-2017 | micro format | 30-05-2018 | 2018-14700058 |
| 31-12-2016 | micro format | 30-06-2017 | 2017-25500390 |
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Board 2
Day-to-day management 2
Not every act has been read: a resignation may still be missing
Mandate history
- Board
- Day-to-day management
- began earlier
| Name | Functions and periods |
|---|---|
| Devleminck Marina |
|
| Tyskens Philippe |
|
Owners and capital
Owners
No owners or capital events in the accounts and acts we read.
Group and network
Connections & network
2 current directorsThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
10-09
Gazette deed
Reappointments: Tyskens Philippe (director) and Devleminck Marina (director)Appointments: Tyskens Philippe (managing director) and Devleminck Marina (managing director)6 facts ▸
- General meeting, 14-05-2025
- Director reappointment, Tyskens Philippe (director)
- Director reappointment, Devleminck Marina (director)
- Board meeting, “Immédiatement après l'assemblée général, Conseil d'administraion” (deed in French)
- Director appointment, Tyskens Philippe (managing director)
- Director appointment, Devleminck Marina (managing director)
Show earlier events
About the unread acts
Of the 5 Belgian Official Gazette deeds we know for this company, 1 has been read. The other 4 have not been read yet: what they contain is neither established nor disproved here.
Register details
No listing in the Peppol Directory under this enterprise or VAT number. That proves nothing: being listed there is voluntary.
What can you do?
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If you follow this company, Checked tells you the day it appears in the Peppol register.
Register as of 30 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 21811M1469/00L000 | Brussels | 3,922 m² | 1 · 1,096 m² | 26.4 m · 8 |