PHICONIMMO: 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.
PHICONIMMO
Largest movements
- Tangible fixed assets +€1.6m
up €1.6m (+114.8%), from €1.4m to €3.1m
of which Land and buildings: +€1.6m
- Stocks and contracts -€1.6m
down €1.6m (-100.0%), from €1.6m to €0
- Receivables within one year +€129,992
up €129,992, from €0 to €129,992
of which Other amounts receivable: +€129,527
- Short-term financial debts -€935,878
down €935,878 (-100.0%), from €935,878 to €0
- Other debts +€690,995
up €690,995 (+53.2%), from €1.3m to €2.0m
- Debts after one year +€506,385
up €506,385 (+72.8%), from €695,203 to €1.2m
- Trade debts -€167,169
down €167,169 (-79.6%), from €209,902 to €42,733
- Current portion of long-term debt +€57,302
up €57,302 (+86.2%), from €66,466 to €123,768
- Gross operating margin +€176,114
up €176,114 (+636.5%), from €27,671 to €203,785
- Other operating charges +€58,579
up €58,579 (+752.7%), from €7,783 to €66,361
- Depreciation +€41,471
up €41,471 (+174.0%), from €23,832 to €65,303
- Financial charges +€18,237
up €18,237 (+21.2%), from €86,176 to €104,413
- Financial income +€11,477
up €11,477 (+297.1%), from €3,863 to €15,340
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 | €3,091,073 | €3,250,138 | +€159,065 | +5.1% |
| Fixed assets | 21/28 | €1,432,123 | €3,074,189 | +€1.6m | +114.7% |
| Tangible fixed assets | 22/27 | €1,430,623 | €3,072,689 | +€1.6m | +114.8% |
| Land and buildings | 22 | €1,423,492 | €3,056,154 | +€1.6m | +114.7% |
| Plant, machinery and equipment | 23 | €7,131 | €1,039 | -€6,092 | -85.4% |
| Furniture and vehicles | 24 | - | €15,495 | +€15,495 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €1,658,950 | €175,950 | -€1.5m | -89.4% |
| Stocks and contracts in progress | 3 | €1,592,177 | €0 | -€1.6m | -100.0% |
| Stocks | 30/36 | €1,592,177 | €0 | -€1.6m | -100.0% |
| Amounts receivable within one year | 40/41 | €0 | €129,992 | +€129,992 | |
| Trade receivables | 40 | - | €465 | +€465 | |
| Other amounts receivable | 41 | €0 | €129,527 | +€129,527 | |
| Cash at bank and in hand | 54/58 | €62,661 | €44,337 | -€18,324 | -29.2% |
| Deferred charges and accrued income | 490/1 | €4,112 | €1,621 | -€2,491 | -60.6% |
| Total equity and liabilities | 10/49 | €3,091,073 | €3,250,138 | +€159,065 | +5.1% |
| Equity | 10/15 | -€117,080 | -€144,373 | -€27,294 | -23.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,133 | €2,133 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €278 | €278 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,613 | -€158,907 | -€27,294 | -20.7% |
| Amounts payable | 17/49 | €3,208,153 | €3,394,512 | +€186,359 | +5.8% |
| Amounts payable after more than one year | 17 | €695,203 | €1,201,588 | +€506,385 | +72.8% |
| Financial debts | 170/4 | €695,203 | €1,201,588 | +€506,385 | +72.8% |
| Amounts payable within one year | 42/48 | €2,512,950 | €2,159,305 | -€353,645 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €66,466 | €123,768 | +€57,302 | +86.2% |
| Financial debts | 43 | €935,878 | €0 | -€935,878 | -100.0% |
| Credit institutions | 430/8 | €935,878 | €0 | -€935,878 | -100.0% |
| Trade debts | 44 | €209,902 | €42,733 | -€167,169 | -79.6% |
| Suppliers | 440/4 | €209,902 | €42,733 | -€167,169 | -79.6% |
| Taxes, remuneration and social security | 45 | €1,886 | €2,990 | +€1,105 | +58.6% |
| Taxes | 450/3 | €480 | €1,053 | +€573 | +119.5% |
| Remuneration and social security | 454/9 | €1,406 | €1,938 | +€532 | +37.8% |
| Other amounts payable | 47/48 | €1,298,819 | €1,989,813 | +€690,995 | +53.2% |
| Accrued charges and deferred income | 492/3 | - | €33,619 | +€33,619 | |
| Remuneration, social security and pensions | 62 | €9,396 | €10,342 | +€945 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,832 | €65,303 | +€41,471 | +174.0% |
| Other operating charges | 640/8 | €7,783 | €66,361 | +€58,579 | +752.7% |
| Gross operating margin | 9900 | €27,671 | €203,785 | +€176,114 | +636.5% |
| Operating profit (loss) | 9901 | -€13,340 | €61,779 | +€75,119 | |
| Financial income | 75/76B | €3,863 | €15,340 | +€11,477 | +297.1% |
| Recurring financial income | 75 | €3,863 | €15,340 | +€11,477 | +297.1% |
| Financial charges | 65/66B | €86,176 | €104,413 | +€18,237 | +21.2% |
| Recurring financial charges | 65 | €86,176 | €104,413 | +€18,237 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | -€95,653 | -€27,294 | +€68,359 | +71.5% |
| Profit (loss) for the period | 9904 | -€95,653 | -€27,294 | +€68,359 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,653 | -€27,294 | +€68,359 | +71.5% |
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 7 October 2026 via checked.be.