PHIBOTI: what changed
Two fiscal 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.
PHIBOTI
Largest movements
- Tangible fixed assets -€27,856
down €27,856 (-5.3%), from €526,123 to €498,268
of which Land and buildings: -€23,576
- Other debts -€29,000
down €29,000 (-6.9%), from €420,903 to €391,903
- Profit (loss) carried forward +€15,641
up €15,641 (+19.9%), from -€78,465 to -€62,824
- Trade debts -€6,987
down €6,987 (-94.7%), from €7,374 to €387
- Gross operating margin +€19,697
up €19,697 (+58.8%), from €33,520 to €53,217
- Depreciation -€625
down €625 (-2.2%), from €28,480 to €27,856
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €529,812 | €509,467 | -€20,346 | -3.8% |
| Fixed assets | 21/28 | €526,123 | €498,268 | -€27,856 | -5.3% |
| Tangible fixed assets | 22/27 | €526,123 | €498,268 | -€27,856 | -5.3% |
| Land and buildings | 22 | €496,181 | €472,606 | -€23,576 | -4.8% |
| Plant, machinery and equipment | 23 | €29,942 | €25,662 | -€4,280 | -14.3% |
| Current assets | 29/58 | €3,689 | €11,199 | +€7,510 | +203.6% |
| Amounts receivable within one year | 40/41 | €985 | €985 | = | 0.0% |
| Other amounts receivable | 41 | €985 | €985 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,304 | €6,014 | +€4,710 | +361.1% |
| Deferred charges and accrued income | 490/1 | €1,400 | €4,200 | +€2,800 | +200.0% |
| Total equity and liabilities | 10/49 | €529,812 | €509,467 | -€20,346 | -3.8% |
| Equity | 10/15 | €101,535 | €117,176 | +€15,641 | +15.4% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,465 | -€62,824 | +€15,641 | +19.9% |
| Amounts payable | 17/49 | €428,277 | €392,290 | -€35,987 | -8.4% |
| Amounts payable within one year | 42/48 | €428,277 | €392,290 | -€35,987 | -8.4% |
| Trade debts | 44 | €7,374 | €387 | -€6,987 | -94.7% |
| Suppliers | 440/4 | €7,374 | €387 | -€6,987 | -94.7% |
| Other amounts payable | 47/48 | €420,903 | €391,903 | -€29,000 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,480 | €27,856 | -€625 | -2.2% |
| Other operating charges | 640/8 | €8,945 | €9,335 | +€390 | +4.4% |
| Gross operating margin | 9900 | €33,520 | €53,217 | +€19,697 | +58.8% |
| Operating profit (loss) | 9901 | -€3,905 | €16,026 | +€19,932 | |
| Financial income | 75/76B | €109 | €26 | -€82 | -75.8% |
| Recurring financial income | 75 | €109 | €26 | -€82 | -75.8% |
| Financial charges | 65/66B | €417 | €404 | -€14 | -3.3% |
| Recurring financial charges | 65 | €417 | €404 | -€14 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,214 | €15,649 | +€19,863 | |
| Income taxes | 67/77 | €33 | €8 | -€25 | -75.8% |
| Profit (loss) for the period | 9904 | -€4,247 | €15,641 | +€19,888 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,247 | €15,641 | +€19,888 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.