PHIFE BVBA: 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.
PHIFE BVBA
Largest movements
- Receivables within one year +€925,390
up €925,390 (+829%), from €111,563 to €1.0m
of which Other amounts receivable: +€972,528
- Cash -€76,582
down €76,582 (-99.5%), from €76,993 to €411
mainly Receivables within one year (-€925,390)
- Reserves +€757,583
up €757,583 (+46.8%), from €1.6m to €2.4m
of which Distributable reserves: +€757,583
- Other debts +€83,481
up €83,481 (+21.6%), from €387,028 to €470,509
- Financial income +€847,465
up €847,465 (+27,614%), from €3,069 to €850,534
- Gross operating margin -€248,696
down €248,696, from €245,747 to -€2,949
- Taxes +€5,524
up €5,524 (+6.7%), from €82,723 to €88,247
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.
Derived cash bridge
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 | €2,443,556 | €3,292,363 | +€848,808 | +34.7% |
| Fixed assets | 21/28 | €2,255,000 | €2,255,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,255,000 | €2,255,000 | = | 0.0% |
| Current assets | 29/58 | €188,556 | €1,037,363 | +€848,808 | +450% |
| Amounts receivable within one year | 40/41 | €111,563 | €1,036,952 | +€925,390 | +829% |
| Trade receivables | 40 | €50,000 | €2,861 | -€47,139 | -94.3% |
| Other amounts receivable | 41 | €61,563 | €1,034,091 | +€972,528 | +1,580% |
| Cash at bank and in hand | 54/58 | €76,993 | €411 | -€76,582 | -99.5% |
| Total equity and liabilities | 10/49 | €2,443,556 | €3,292,363 | +€848,808 | +34.7% |
| Equity | 10/15 | €1,973,805 | €2,731,388 | +€757,583 | +38.4% |
| Contributions | 10/11 | €355,000 | €355,000 | = | 0.0% |
| Reserves | 13 | €1,618,805 | €2,376,388 | +€757,583 | +46.8% |
| Non-distributable reserves | 130/1 | €37,252 | €37,252 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37,252 | €37,252 | = | 0.0% |
| Distributable reserves | 133 | €1,581,553 | €2,339,135 | +€757,583 | +47.9% |
| Amounts payable | 17/49 | €469,751 | €560,976 | +€91,225 | +19.4% |
| Amounts payable within one year | 42/48 | €469,751 | €560,976 | +€91,225 | +19.4% |
| Trade debts | 44 | - | €2,220 | +€2,220 | |
| Suppliers | 440/4 | - | €2,220 | +€2,220 | |
| Taxes, remuneration and social security | 45 | €82,723 | €88,247 | +€5,524 | +6.7% |
| Taxes | 450/3 | €82,723 | €88,247 | +€5,524 | +6.7% |
| Other amounts payable | 47/48 | €387,028 | €470,509 | +€83,481 | +21.6% |
| Non-recurring operating income | 76A | €250,000 | €0 | -€250,000 | -100% |
| Other operating charges | 640/8 | €62 | €1,030 | +€968 | +1,561% |
| Gross operating margin | 9900 | €245,747 | -€2,949 | -€248,696 | |
| Operating profit (loss) | 9901 | €245,685 | -€3,979 | -€249,664 | |
| Financial income | 75/76B | €3,069 | €850,534 | +€847,465 | +27,614% |
| Recurring financial income | 75 | €3,069 | €850,534 | +€847,465 | +27,614% |
| Financial charges | 65/66B | €726 | €726 | = | 0.0% |
| Recurring financial charges | 65 | €726 | €726 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €248,028 | €845,830 | +€597,801 | +241% |
| Income taxes | 67/77 | €82,723 | €88,247 | +€5,524 | +6.7% |
| Profit (loss) for the period | 9904 | €165,305 | €757,583 | +€592,278 | +358% |
| Profit (loss) for the period to be appropriated | 9905 | €165,305 | €757,583 | +€592,278 | +358% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.