PHIL-CONSULT: 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.
PHIL-CONSULT
Largest movements
- Cash -€35,342
down €35,342 (-58.7%), from €60,159 to €24,817
mainly Net result for the year (-€27,135) and Debts after one year (-€6,722)
- Reserves -€27,135
down €27,135 (-43.5%), from €62,436 to €35,301
of which Distributable reserves: -€27,135
- Debts after one year -€6,722
down €6,722 (-13.5%), from €49,722 to €43,000
- Current portion of long-term debt -€2,264
down €2,264 (-25.2%), from €8,986 to €6,722
- Gross operating margin -€9,261
down €9,261 (-81.4%), from -€11,378 to -€20,639
- Taxes -€3,899
down €3,899 (-95.3%), from €4,090 to €191
- Financial income -€3,238
down €3,238 (-100.0%), from €3,238 to €0
of which Non-recurring financial income: -€3,167
- Other operating charges -€640
down €640 (-29.6%), from €2,157 to €1,518
- Financial charges -€279
down €279 (-21.1%), from €1,317 to €1,038
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 | €141,419 | €105,369 | -€36,050 | -25.5% |
| Fixed assets | 21/28 | €77,947 | €77,729 | -€218 | -0.3% |
| Tangible fixed assets | 22/27 | €77,947 | €77,729 | -€218 | -0.3% |
| Land and buildings | 22 | €76,648 | €77,060 | +€412 | +0.5% |
| Furniture and vehicles | 24 | €1,299 | €669 | -€630 | -48.5% |
| Current assets | 29/58 | €63,472 | €27,640 | -€35,832 | -56.5% |
| Amounts receivable within one year | 40/41 | €3,155 | €2,656 | -€499 | -15.8% |
| Trade receivables | 40 | €2,322 | €2,322 | = | 0.0% |
| Other amounts receivable | 41 | €833 | €334 | -€499 | -59.9% |
| Cash at bank and in hand | 54/58 | €60,159 | €24,817 | -€35,342 | -58.7% |
| Deferred charges and accrued income | 490/1 | €158 | €167 | +€9 | +5.5% |
| Total equity and liabilities | 10/49 | €141,419 | €105,369 | -€36,050 | -25.5% |
| Equity | 10/15 | €81,036 | €53,901 | -€27,135 | -33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,436 | €35,301 | -€27,135 | -43.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,576 | €33,441 | -€27,135 | -44.8% |
| Amounts payable | 17/49 | €60,383 | €51,468 | -€8,915 | -14.8% |
| Amounts payable after more than one year | 17 | €49,722 | €43,000 | -€6,722 | -13.5% |
| Financial debts | 170/4 | €49,722 | €43,000 | -€6,722 | -13.5% |
| Amounts payable within one year | 42/48 | €10,661 | €8,468 | -€2,193 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €8,986 | €6,722 | -€2,264 | -25.2% |
| Trade debts | 44 | €391 | €69 | -€323 | -82.5% |
| Suppliers | 440/4 | €391 | €69 | -€323 | -82.5% |
| Taxes, remuneration and social security | 45 | €1,283 | €1,186 | -€98 | -7.6% |
| Taxes | 450/3 | €289 | €191 | -€98 | -33.8% |
| Remuneration and social security | 454/9 | €995 | €995 | = | 0.0% |
| Other amounts payable | 47/48 | - | €492 | +€492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,635 | €3,749 | +€114 | +3.1% |
| Other operating charges | 640/8 | €2,157 | €1,518 | -€640 | -29.6% |
| Gross operating margin | 9900 | -€11,378 | -€20,639 | -€9,261 | -81.4% |
| Operating profit (loss) | 9901 | -€17,171 | -€25,906 | -€8,735 | -50.9% |
| Financial income | 75/76B | €3,238 | €0 | -€3,238 | -100.0% |
| Recurring financial income | 75 | €71 | €0 | -€70 | -99.5% |
| Non-recurring financial income | 76B | €3,167 | €0 | -€3,167 | -100% |
| Financial charges | 65/66B | €1,317 | €1,038 | -€279 | -21.1% |
| Recurring financial charges | 65 | €1,317 | €1,038 | -€279 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,249 | -€26,944 | -€11,695 | -76.7% |
| Income taxes | 67/77 | €4,090 | €191 | -€3,899 | -95.3% |
| Profit (loss) for the period | 9904 | -€19,340 | -€27,135 | -€7,795 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,340 | -€27,135 | -€7,795 | -40.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.