AGENTUUR PHILIPS: what changed
Two financial 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.
AGENTUUR PHILIPS
Largest movements
- Receivables within one year +€60,674
up €60,674 (+73.5%), from €82,545 to €143,219
of which Other amounts receivable: +€60,674
- Cash +€41,932
up €41,932 (+424.4%), from €9,880 to €51,812
mainly Other debts (+€37,703) and Trade debts (+€22,415)
- Tangible fixed assets -€20,541
down €20,541 (-3.4%), from €605,708 to €585,167
of which Furniture and vehicles: -€15,981
- Other debts +€37,703
up €37,703 (+37.3%), from €100,949 to €138,652
- Trade debts +€22,415
up €22,415 (+273.7%), from €8,190 to €30,606
- Taxes -€63,030
down €63,030 (-88.4%), from €71,328 to €8,298
- Other operating charges -€21,473
down €21,473 (-85.6%), from €25,071 to €3,598
- Depreciation +€13,187
up €13,187 (+179.3%), from €7,354 to €20,541
- Gross operating margin -€5,890
down €5,890 (-18.2%), from €32,334 to €26,444
- Financial income -€5,323
down €5,323 (-26.9%), from €19,759 to €14,436
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 | €1,545,179 | €1,620,846 | +€75,667 | +4.9% |
| Fixed assets | 21/28 | €993,507 | €972,966 | -€20,541 | -2.1% |
| Tangible fixed assets | 22/27 | €605,708 | €585,167 | -€20,541 | -3.4% |
| Land and buildings | 22 | €508,037 | €508,037 | = | 0.0% |
| Plant, machinery and equipment | 23 | €20,559 | €15,999 | -€4,559 | -22.2% |
| Furniture and vehicles | 24 | €77,112 | €61,131 | -€15,981 | -20.7% |
| Financial fixed assets | 28 | €387,799 | €387,799 | = | 0.0% |
| Current assets | 29/58 | €551,672 | €647,880 | +€96,208 | +17.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €82,545 | €143,219 | +€60,674 | +73.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €82,545 | €143,219 | +€60,674 | +73.5% |
| Current investments | 50/53 | €450,000 | €450,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,880 | €51,812 | +€41,932 | +424.4% |
| Deferred charges and accrued income | 490/1 | €9,247 | €2,849 | -€6,398 | -69.2% |
| Total equity and liabilities | 10/49 | €1,545,179 | €1,620,846 | +€75,667 | +4.9% |
| Equity | 10/15 | €1,422,961 | €1,429,643 | +€6,681 | +0.5% |
| Contributions | 10/11 | €180,355 | €180,355 | = | 0.0% |
| Reserves | 13 | €1,242,606 | €1,249,288 | +€6,681 | +0.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,242,606 | €1,249,288 | +€6,681 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €122,218 | €191,203 | +€68,985 | +56.4% |
| Amounts payable within one year | 42/48 | €120,337 | €191,178 | +€70,840 | +58.9% |
| Trade debts | 44 | €8,190 | €30,606 | +€22,415 | +273.7% |
| Suppliers | 440/4 | €8,190 | €30,606 | +€22,415 | +273.7% |
| Taxes, remuneration and social security | 45 | €11,198 | €21,920 | +€10,722 | +95.8% |
| Taxes | 450/3 | €11,198 | €21,920 | +€10,722 | +95.8% |
| Other amounts payable | 47/48 | €100,949 | €138,652 | +€37,703 | +37.3% |
| Accrued charges and deferred income | 492/3 | €1,880 | €25 | -€1,855 | -98.6% |
| Non-recurring operating income | 76A | €1,019 | - | -€1,019 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,354 | €20,541 | +€13,187 | +179.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,044 | €0 | -€1,044 | -100.0% |
| Other operating charges | 640/8 | €25,071 | €3,598 | -€21,473 | -85.6% |
| Gross operating margin | 9900 | €32,334 | €26,444 | -€5,890 | -18.2% |
| Operating profit (loss) | 9901 | -€1,135 | €2,305 | +€3,441 | |
| Financial income | 75/76B | €19,759 | €14,436 | -€5,323 | -26.9% |
| Recurring financial income | 75 | €19,759 | €14,436 | -€5,323 | -26.9% |
| Financial charges | 65/66B | €3,596 | €1,762 | -€1,833 | -51.0% |
| Recurring financial charges | 65 | €3,596 | €1,762 | -€1,833 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €15,028 | €14,979 | -€49 | -0.3% |
| Income taxes | 67/77 | €71,328 | €8,298 | -€63,030 | -88.4% |
| Profit (loss) for the period | 9904 | -€56,300 | €6,681 | +€62,982 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,300 | €6,681 | +€62,982 |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.