PHICHA.COM: 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.
PHICHA.COM
Largest movements
- Tangible fixed assets -€33,967
down €33,967 (-25.8%), from €131,902 to €97,935
of which Furniture and vehicles: -€24,852
- Receivables within one year +€18,061
up €18,061 (+20.0%), from €90,530 to €108,591
of which Trade receivables: +€21,543
- Debts after one year -€18,315
down €18,315 (-40.8%), from €44,854 to €26,539
- Profit (loss) carried forward +€5,381
up €5,381 (+17.1%), from -€31,440 to -€26,059
- Other debts -€4,700
down €4,700 (-3.0%), from €157,979 to €153,279
- Short-term financial debts -€3,004
down €3,004 (-58.4%), from €5,142 to €2,138
- Turnover +€12,365
up €12,365 (+3.5%), from €354,235 to €366,600
- Purchases and services +€10,863
up €10,863 (+3.5%), from €312,635 to €323,499
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 | €228,721 | €210,430 | -€18,291 | -8.0% |
| Fixed assets | 21/28 | €131,902 | €97,935 | -€33,967 | -25.8% |
| Tangible fixed assets | 22/27 | €131,902 | €97,935 | -€33,967 | -25.8% |
| Plant, machinery and equipment | 23 | €53,147 | €44,031 | -€9,115 | -17.2% |
| Furniture and vehicles | 24 | €78,755 | €53,904 | -€24,852 | -31.6% |
| Current assets | 29/58 | €96,819 | €112,495 | +€15,676 | +16.2% |
| Stocks and contracts in progress | 3 | €4,500 | €2,800 | -€1,700 | -37.8% |
| Stocks | 30/36 | €4,500 | €2,800 | -€1,700 | -37.8% |
| Amounts receivable within one year | 40/41 | €90,530 | €108,591 | +€18,061 | +20.0% |
| Trade receivables | 40 | €86,021 | €107,564 | +€21,543 | +25.0% |
| Other amounts receivable | 41 | €4,509 | €1,027 | -€3,482 | -77.2% |
| Cash at bank and in hand | 54/58 | €1,789 | €1,104 | -€685 | -38.3% |
| Total equity and liabilities | 10/49 | €228,721 | €210,430 | -€18,291 | -8.0% |
| Equity | 10/15 | -€10,980 | -€5,599 | +€5,381 | +49.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,440 | -€26,059 | +€5,381 | +17.1% |
| Amounts payable | 17/49 | €239,701 | €216,029 | -€23,672 | -9.9% |
| Amounts payable after more than one year | 17 | €44,854 | €26,539 | -€18,315 | -40.8% |
| Financial debts | 170/4 | €44,854 | €26,539 | -€18,315 | -40.8% |
| Amounts payable within one year | 42/48 | €194,847 | €189,490 | -€5,357 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €17,838 | €18,315 | +€477 | +2.7% |
| Financial debts | 43 | €5,142 | €2,138 | -€3,004 | -58.4% |
| Credit institutions | 430/8 | €5,142 | €2,138 | -€3,004 | -58.4% |
| Trade debts | 44 | €13,889 | €15,759 | +€1,870 | +13.5% |
| Suppliers | 440/4 | €13,889 | €15,759 | +€1,870 | +13.5% |
| Other amounts payable | 47/48 | €157,979 | €153,279 | -€4,700 | -3.0% |
| Turnover | 70 | €354,235 | €366,600 | +€12,365 | +3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €312,635 | €323,499 | +€10,863 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,184 | €33,967 | -€1,217 | -3.5% |
| Other operating charges | 640/8 | €1,868 | €1,309 | -€559 | -29.9% |
| Gross operating margin | 9900 | €41,600 | €43,102 | +€1,502 | +3.6% |
| Operating profit (loss) | 9901 | €4,548 | €7,826 | +€3,278 | +72.1% |
| Financial income | 75/76B | €12 | €223 | +€211 | +1757.8% |
| Recurring financial income | 75 | €12 | €223 | +€211 | +1757.8% |
| Financial charges | 65/66B | €2,386 | €2,669 | +€283 | +11.8% |
| Recurring financial charges | 65 | €2,386 | €2,669 | +€283 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €2,174 | €5,381 | +€3,207 | +147.5% |
| Profit (loss) for the period | 9904 | €2,174 | €5,381 | +€3,207 | +147.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,174 | €5,381 | +€3,207 | +147.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.