detheuXphilco: 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.
detheuXphilco
Largest movements
- Receivables within one year +€131,290
new in 2025: €131,290
- Cash +€38,191
up €38,191 (+13,881%), from €275 to €38,466
mainly Net result for the year (+€96,257) and Tax, wage and social debts (+€59,420)
- Profit (loss) carried forward +€96,257
new in 2025: €96,257
- Tax, wage and social debts +€59,420
up €59,420 (+125%), from €47,625 to €107,044
- Other debts +€13,799
up €13,799 (+419%), from €3,292 to €17,091
- Gross operating margin -€20,582
down €20,582 (-13.8%), from €149,558 to €128,976
- Taxes -€14,979
down €14,979 (-31.5%), from €47,625 to €32,646
- Purchases and services -€8,414
no longer reported in 2025 (was €8,414)
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.
Derived cash bridge
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 | €157,775 | €327,256 | +€169,481 | +107% |
| Fixed assets | 21/28 | €157,500 | €157,500 | = | 0.0% |
| Financial fixed assets | 28 | €157,500 | €157,500 | = | 0.0% |
| Current assets | 29/58 | €275 | €169,756 | +€169,481 | +61,600% |
| Amounts receivable within one year | 40/41 | - | €131,290 | +€131,290 | |
| Trade receivables | 40 | - | €131,290 | +€131,290 | |
| Cash at bank and in hand | 54/58 | €275 | €38,466 | +€38,191 | +13,881% |
| Total equity and liabilities | 10/49 | €157,775 | €327,256 | +€169,481 | +107% |
| Equity | 10/15 | €106,859 | €203,115 | +€96,257 | +90.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €101,859 | €101,859 | = | 0.0% |
| Distributable reserves | 133 | €101,859 | €101,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €96,257 | +€96,257 | |
| Amounts payable | 17/49 | €50,917 | €124,140 | +€73,224 | +144% |
| Amounts payable within one year | 42/48 | €50,917 | €124,140 | +€73,224 | +144% |
| Trade debts | 44 | - | €5 | +€5 | |
| Suppliers | 440/4 | - | €5 | +€5 | |
| Taxes, remuneration and social security | 45 | €47,625 | €107,044 | +€59,420 | +125% |
| Taxes | 450/3 | €47,625 | €107,044 | +€59,420 | +125% |
| Other amounts payable | 47/48 | €3,292 | €17,091 | +€13,799 | +419% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,414 | - | -€8,414 | |
| Gross operating margin | 9900 | €149,558 | €128,976 | -€20,582 | -13.8% |
| Operating profit (loss) | 9901 | €149,558 | €128,976 | -€20,582 | -13.8% |
| Financial charges | 65/66B | €75 | €73 | -€2 | -2.1% |
| Recurring financial charges | 65 | €75 | €73 | -€2 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €149,483 | €128,903 | -€20,581 | -13.8% |
| Income taxes | 67/77 | €47,625 | €32,646 | -€14,979 | -31.5% |
| Profit (loss) for the period | 9904 | €101,859 | €96,257 | -€5,602 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €101,859 | €96,257 | -€5,602 | -5.5% |
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 24 October 2026 via checked.be.