INSTITUUT PHILIPS: what changed
INSTITUUT PHILIPS
Largest movements
- Cash +€2,749
up €2,749 (+75.0%), from €3,664 to €6,412
mainly Other debts (+€4,029) and Trade debts (+€1,097)
- Stocks and contracts -€407
down €407 (-43.4%), from €938 to €531
- Deferred charges and accrued income -€80
down €80 (-29.6%), from €270 to €190
- Other debts +€4,029
up €4,029 (+7.4%), from €54,757 to €58,786
- Profit (loss) carried forward -€1,995
down €1,995 (-3.0%), from -€66,047 to -€68,042
- Trade debts +€1,097
up €1,097 (+279%), from €394 to €1,491
- Accrued charges and deferred income -€1,080
no longer reported in 2025 (was €1,080)
- Tax, wage and social debts +€211
up €211 (+146%), from €145 to €355
- Gross operating margin +€2,451
up €2,451 (+68.0%), from -€3,604 to -€1,153
- Other operating charges +€87
up €87 (+12.5%), from €699 to €787
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,241 | €7,503 | +€2,262 | +43.2% |
| Fixed assets | 21/28 | €369 | €369 | = | 0.0% |
| Financial fixed assets | 28 | €369 | €369 | = | 0.0% |
| Current assets | 29/58 | €4,872 | €7,133 | +€2,262 | +46.4% |
| Stocks and contracts in progress | 3 | €938 | €531 | -€407 | -43.4% |
| Stocks | 30/36 | €938 | €531 | -€407 | -43.4% |
| Cash at bank and in hand | 54/58 | €3,664 | €6,412 | +€2,749 | +75.0% |
| Deferred charges and accrued income | 490/1 | €270 | €190 | -€80 | -29.6% |
| Total equity and liabilities | 10/49 | €5,241 | €7,503 | +€2,262 | +43.2% |
| Equity | 10/15 | -€51,134 | -€53,129 | -€1,995 | -3.9% |
| Contributions | 10/11 | €10,205 | €10,205 | = | 0.0% |
| Reserves | 13 | €4,707 | €4,707 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,848 | €2,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,047 | -€68,042 | -€1,995 | -3.0% |
| Amounts payable | 17/49 | €56,375 | €60,632 | +€4,257 | +7.6% |
| Amounts payable within one year | 42/48 | €55,295 | €60,632 | +€5,337 | +9.7% |
| Trade debts | 44 | €394 | €1,491 | +€1,097 | +279% |
| Suppliers | 440/4 | €394 | €1,491 | +€1,097 | +279% |
| Taxes, remuneration and social security | 45 | €145 | €355 | +€211 | +146% |
| Taxes | 450/3 | €145 | €355 | +€211 | +146% |
| Other amounts payable | 47/48 | €54,757 | €58,786 | +€4,029 | +7.4% |
| Accrued charges and deferred income | 492/3 | €1,080 | - | -€1,080 | |
| Other operating charges | 640/8 | €699 | €787 | +€87 | +12.5% |
| Gross operating margin | 9900 | -€3,604 | -€1,153 | +€2,451 | +68.0% |
| Operating profit (loss) | 9901 | -€4,303 | -€1,939 | +€2,364 | +54.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €68 | €56 | -€12 | -17.1% |
| Recurring financial charges | 65 | €68 | €56 | -€12 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,370 | -€1,995 | +€2,375 | +54.3% |
| Profit (loss) for the period | 9904 | -€4,370 | -€1,995 | +€2,375 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,370 | -€1,995 | +€2,375 | +54.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.