BPHIL: 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.
BPHIL
Largest movements
- Tangible fixed assets -€3,756
down €3,756 (-53.0%), from €7,085 to €3,329
of which Furniture and vehicles: -€2,999
- Cash -€771
down €771 (-64.0%), from €1,205 to €434
mainly Tax, wage and social debts (-€6,322) and Trade debts (-€4,491)
- Receivables within one year +€716
new in 2025: €716
- Tax, wage and social debts -€6,322
down €6,322 (-65.6%), from €9,641 to €3,319
of which Remuneration and social security: -€4,667
- Profit (loss) carried forward +€6,003
up €6,003 (+10.6%), from -€56,596 to -€50,593
- Trade debts -€4,491
no longer reported in 2025 (was €4,491)
- Other debts +€999
up €999 (+2.3%), from €43,151 to €44,150
- Turnover -€116,987
no longer reported in 2025 (was €116,987)
- Purchases and services -€114,488
no longer reported in 2025 (was €114,488)
- Gross operating margin +€15,010
up €15,010 (+600.6%), from €2,499 to €17,509
- Staff costs -€7,250
down €7,250 (-51.2%), from €14,149 to €6,899
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 | €12,887 | €9,076 | -€3,811 | -29.6% |
| Fixed assets | 21/28 | €11,482 | €7,726 | -€3,756 | -32.7% |
| Tangible fixed assets | 22/27 | €7,085 | €3,329 | -€3,756 | -53.0% |
| Plant, machinery and equipment | 23 | €3,025 | €2,268 | -€757 | -25.0% |
| Furniture and vehicles | 24 | €4,060 | €1,061 | -€2,999 | -73.9% |
| Financial fixed assets | 28 | €4,397 | €4,397 | = | 0.0% |
| Current assets | 29/58 | €1,405 | €1,350 | -€55 | -3.9% |
| Stocks and contracts in progress | 3 | €200 | €200 | = | 0.0% |
| Stocks | 30/36 | €200 | €200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €716 | +€716 | |
| Other amounts receivable | 41 | - | €716 | +€716 | |
| Cash at bank and in hand | 54/58 | €1,205 | €434 | -€771 | -64.0% |
| Total equity and liabilities | 10/49 | €12,887 | €9,076 | -€3,811 | -29.6% |
| Equity | 10/15 | -€50,396 | -€44,393 | +€6,003 | +11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,596 | -€50,593 | +€6,003 | +10.6% |
| Amounts payable | 17/49 | €63,283 | €53,469 | -€9,814 | -15.5% |
| Amounts payable within one year | 42/48 | €63,283 | €53,469 | -€9,814 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €4,491 | - | -€4,491 | |
| Suppliers | 440/4 | €4,491 | - | -€4,491 | |
| Taxes, remuneration and social security | 45 | €9,641 | €3,319 | -€6,322 | -65.6% |
| Taxes | 450/3 | €3,785 | €2,130 | -€1,655 | -43.7% |
| Remuneration and social security | 454/9 | €5,856 | €1,189 | -€4,667 | -79.7% |
| Other amounts payable | 47/48 | €43,151 | €44,150 | +€999 | +2.3% |
| Turnover | 70 | €116,987 | - | -€116,987 | |
| Goods, raw materials, services and sundry goods | 60/61 | €114,488 | - | -€114,488 | |
| Remuneration, social security and pensions | 62 | €14,149 | €6,899 | -€7,250 | -51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,002 | €3,756 | +€754 | +25.1% |
| Other operating charges | 640/8 | €1,776 | €728 | -€1,048 | -59.0% |
| Gross operating margin | 9900 | €2,499 | €17,509 | +€15,010 | +600.6% |
| Operating profit (loss) | 9901 | -€16,428 | €6,126 | +€22,554 | |
| Financial charges | 65/66B | €117 | €123 | +€6 | +5.1% |
| Recurring financial charges | 65 | €117 | €123 | +€6 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,545 | €6,003 | +€22,548 | |
| Profit (loss) for the period | 9904 | -€16,545 | €6,003 | +€22,548 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,545 | €6,003 | +€22,548 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.