Groep Philippus Neri: 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.
Groep Philippus Neri
Largest movements
- Cash -€1.1m
down €1.1m (-99.3%), from €1.1m to €8,200
mainly Current investments (-€1.0m) and Receivables within one year (-€433,312)
- Current investments +€1.0m
new in 2025: €1.0m
- Receivables within one year +€433,312
up €433,312 (+44.6%), from €971,552 to €1.4m
of which Trade receivables: +€430,021
- Tangible fixed assets +€29,461
up €29,461 (+260%), from €11,321 to €40,781
of which Furniture and vehicles: +€32,174
- Profit (loss) carried forward +€324,845
up €324,845 (+34.9%), from €930,001 to €1.3m
- Debts within one year +€51,982
up €51,982 (+4.6%), from €1.1m to €1.2m
of which Tax, wage and social debts: +€31,623
- Gross operating margin +€125,307
up €125,307 (+63.7%), from €196,861 to €322,168
- Staff costs -€17,117
no longer reported in 2025 (was €17,117)
- Financial income -€8,783
down €8,783 (-38.8%), from €22,628 to €13,845
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 | €2,080,943 | €2,457,770 | +€376,826 | +18.1% |
| Fixed assets | 21/28 | €13,321 | €42,781 | +€29,461 | +221% |
| Tangible fixed assets | 22/27 | €11,321 | €40,781 | +€29,461 | +260% |
| Plant, machinery and equipment | 23 | €10,276 | €7,980 | -€2,296 | -22.3% |
| Furniture and vehicles | 24 | - | €32,174 | +€32,174 | |
| Other tangible fixed assets | 26 | €1,045 | €627 | -€418 | -40.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €2,067,622 | €2,414,988 | +€347,366 | +16.8% |
| Amounts receivable within one year | 40/41 | €971,552 | €1,404,864 | +€433,312 | +44.6% |
| Trade receivables | 40 | €966,535 | €1,396,555 | +€430,021 | +44.5% |
| Other amounts receivable | 41 | €5,017 | €8,309 | +€3,292 | +65.6% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €1,094,150 | €8,200 | -€1.1m | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,921 | €1,923 | +€3 | +0.1% |
| Total equity and liabilities | 10/49 | €2,080,943 | €2,457,770 | +€376,826 | +18.1% |
| Equity | 10/15 | €955,001 | €1,279,845 | +€324,845 | +34.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €930,001 | €1,254,845 | +€324,845 | +34.9% |
| Amounts payable | 17/49 | €1,125,942 | €1,177,924 | +€51,982 | +4.6% |
| Amounts payable within one year | 42/48 | €1,125,942 | €1,177,924 | +€51,982 | +4.6% |
| Trade debts | 44 | €1,123,378 | €568,737 | -€554,641 | -49.4% |
| Suppliers | 440/4 | €1,123,378 | €568,737 | -€554,641 | -49.4% |
| Taxes, remuneration and social security | 45 | €2,564 | €34,188 | +€31,623 | +1,233% |
| Taxes | 450/3 | €2,564 | €34,188 | +€31,623 | +1,233% |
| Remuneration, social security and pensions | 62 | €17,117 | - | -€17,117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,189 | €4,560 | +€2,371 | +108% |
| Other operating charges | 640/8 | €108 | €2,077 | +€1,969 | +1,818% |
| Gross operating margin | 9900 | €196,861 | €322,168 | +€125,307 | +63.7% |
| Operating profit (loss) | 9901 | €177,447 | €315,530 | +€138,083 | +77.8% |
| Financial income | 75/76B | €22,628 | €13,845 | -€8,783 | -38.8% |
| Recurring financial income | 75 | €22,628 | €13,845 | -€8,783 | -38.8% |
| Financial charges | 65/66B | €378 | €377 | -€1 | -0.2% |
| Recurring financial charges | 65 | €378 | €377 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €199,697 | €328,998 | +€129,301 | +64.7% |
| Income taxes | 67/77 | €6,789 | €4,154 | -€2,635 | -38.8% |
| Profit (loss) for the period | 9904 | €192,909 | €324,845 | +€131,936 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €192,909 | €324,845 | +€131,936 | +68.4% |
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 1 November 2026 via checked.be.