Phiba Technics: 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.
Phiba Technics
Largest movements
- Tangible fixed assets +€42,069
up €42,069 (+34.7%), from €121,407 to €163,476
of which Land and buildings: +€45,623
- Cash -€29,629
down €29,629 (-82.6%), from €35,862 to €6,233
mainly Investment in fixed assets (net) (-€51,966) and Other debts (-€8,345)
- Receivables within one year +€8,183
up €8,183 (+26.3%), from €31,169 to €39,352
of which Trade receivables: +€8,311
- Deferred charges and accrued income +€2,779
up €2,779 (+914.0%), from €304 to €3,083
- Profit (loss) carried forward +€20,951
up €20,951 (+35.9%), from €58,400 to €79,351
- Tax, wage and social debts +€10,148
up €10,148 (+890.6%), from €1,140 to €11,288
- Other debts -€8,345
down €8,345 (-44.1%), from €18,904 to €10,559
- Depreciation +€1,384
up €1,384 (+16.3%), from €8,514 to €9,897
- Taxes -€1,068
down €1,068 (-11.9%), from €9,004 to €7,936
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 | €188,742 | €212,145 | +€23,402 | +12.4% |
| Fixed assets | 21/28 | €121,407 | €163,476 | +€42,069 | +34.7% |
| Tangible fixed assets | 22/27 | €121,407 | €163,476 | +€42,069 | +34.7% |
| Land and buildings | 22 | €110,497 | €156,119 | +€45,623 | +41.3% |
| Plant, machinery and equipment | 23 | €10,897 | €6,048 | -€4,849 | -44.5% |
| Furniture and vehicles | 24 | €13 | €1,308 | +€1,295 | +9736.5% |
| Current assets | 29/58 | €67,335 | €48,669 | -€18,666 | -27.7% |
| Amounts receivable within one year | 40/41 | €31,169 | €39,352 | +€8,183 | +26.3% |
| Trade receivables | 40 | €18,819 | €27,130 | +€8,311 | +44.2% |
| Other amounts receivable | 41 | €12,350 | €12,222 | -€128 | -1.0% |
| Cash at bank and in hand | 54/58 | €35,862 | €6,233 | -€29,629 | -82.6% |
| Deferred charges and accrued income | 490/1 | €304 | €3,083 | +€2,779 | +914.0% |
| Total equity and liabilities | 10/49 | €188,742 | €212,145 | +€23,402 | +12.4% |
| Equity | 10/15 | €78,699 | €99,650 | +€20,951 | +26.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,749 | €1,749 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,749 | €1,749 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,749 | €1,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,400 | €79,351 | +€20,951 | +35.9% |
| Amounts payable | 17/49 | €110,043 | €112,495 | +€2,452 | +2.2% |
| Amounts payable after more than one year | 17 | €90,000 | €90,000 | = | 0.0% |
| Financial debts | 170/4 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,043 | €22,495 | +€2,452 | +12.2% |
| Trade debts | 44 | - | €648 | +€648 | |
| Suppliers | 440/4 | - | €648 | +€648 | |
| Taxes, remuneration and social security | 45 | €1,140 | €11,288 | +€10,148 | +890.6% |
| Taxes | 450/3 | €1,140 | €11,288 | +€10,148 | +890.6% |
| Other amounts payable | 47/48 | €18,904 | €10,559 | -€8,345 | -44.1% |
| Remuneration, social security and pensions | 62 | €13,884 | €14,414 | +€529 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,514 | €9,897 | +€1,384 | +16.3% |
| Other operating charges | 640/8 | €2,066 | €1,652 | -€413 | -20.0% |
| Gross operating margin | 9900 | €55,358 | €55,242 | -€116 | -0.2% |
| Operating profit (loss) | 9901 | €30,895 | €29,279 | -€1,616 | -5.2% |
| Financial income | 75/76B | €425 | €43 | -€382 | -89.9% |
| Recurring financial income | 75 | €425 | €43 | -€382 | -89.9% |
| Financial charges | 65/66B | - | €435 | +€435 | |
| Recurring financial charges | 65 | - | €435 | +€435 | |
| Profit (loss) for the period before taxes | 9903 | €31,320 | €28,887 | -€2,433 | -7.8% |
| Income taxes | 67/77 | €9,004 | €7,936 | -€1,068 | -11.9% |
| Profit (loss) for the period | 9904 | €22,316 | €20,951 | -€1,365 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,316 | €20,951 | -€1,365 | -6.1% |
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 9 October 2026 via checked.be.