PHIL ELECTRIC: 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 ELECTRIC
Largest movements
- Cash +€7,831
up €7,831 (+63.9%), from €12,248 to €20,080
mainly Net result for the year (+€8,655) and Receivables within one year (+€4,100)
- Receivables within one year -€4,100
down €4,100 (-67.6%), from €6,064 to €1,965
of which Trade receivables: -€5,147
- Deferred charges and accrued income +€739
up €739 (+330%), from €224 to €963
- Tangible fixed assets +€289
up €289 (+16.3%), from €1,774 to €2,063
of which Furniture and vehicles: +€467
- Reserves +€8,655
new in 2025: €8,655
- Trade debts -€2,115
down €2,115 (-55.4%), from €3,815 to €1,700
- Tax, wage and social debts -€1,668
down €1,668 (-55.6%), from €3,002 to €1,334
- Profit (loss) carried forward -€800
down €800 (-81.5%), from €982 to €182
- Other debts +€688
up €688 (+615%), from €112 to €800
- Gross operating margin -€10,138
down €10,138 (-41.5%), from €24,418 to €14,280
- Taxes -€1,668
down €1,668 (-27.8%), from €6,002 to €4,334
- Other operating charges -€281
down €281 (-35.5%), from €792 to €511
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 | €20,311 | €25,071 | +€4,760 | +23.4% |
| Fixed assets | 21/28 | €1,774 | €2,063 | +€289 | +16.3% |
| Tangible fixed assets | 22/27 | €1,774 | €2,063 | +€289 | +16.3% |
| Plant, machinery and equipment | 23 | €312 | €134 | -€178 | -56.9% |
| Furniture and vehicles | 24 | €1,462 | €1,928 | +€467 | +31.9% |
| Current assets | 29/58 | €18,537 | €23,008 | +€4,471 | +24.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €6,064 | €1,965 | -€4,100 | -67.6% |
| Trade receivables | 40 | €5,388 | €241 | -€5,147 | -95.5% |
| Other amounts receivable | 41 | €676 | €1,723 | +€1,047 | +155% |
| Cash at bank and in hand | 54/58 | €12,248 | €20,080 | +€7,831 | +63.9% |
| Deferred charges and accrued income | 490/1 | €224 | €963 | +€739 | +330% |
| Total equity and liabilities | 10/49 | €20,311 | €25,071 | +€4,760 | +23.4% |
| Equity | 10/15 | €13,382 | €21,237 | +€7,855 | +58.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €8,655 | +€8,655 | |
| Distributable reserves | 133 | - | €8,655 | +€8,655 | |
| Profit (loss) carried forward | 14 | €982 | €182 | -€800 | -81.5% |
| Amounts payable | 17/49 | €6,929 | €3,834 | -€3,095 | -44.7% |
| Amounts payable within one year | 42/48 | €6,929 | €3,834 | -€3,095 | -44.7% |
| Trade debts | 44 | €3,815 | €1,700 | -€2,115 | -55.4% |
| Suppliers | 440/4 | €3,815 | €1,700 | -€2,115 | -55.4% |
| Taxes, remuneration and social security | 45 | €3,002 | €1,334 | -€1,668 | -55.6% |
| Taxes | 450/3 | €3,002 | €1,334 | -€1,668 | -55.6% |
| Other amounts payable | 47/48 | €112 | €800 | +€688 | +615% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €658 | -€140 | -17.6% |
| Other operating charges | 640/8 | €792 | €511 | -€281 | -35.5% |
| Gross operating margin | 9900 | €24,418 | €14,280 | -€10,138 | -41.5% |
| Operating profit (loss) | 9901 | €22,827 | €13,111 | -€9,716 | -42.6% |
| Financial income | 75/76B | €3 | €33 | +€30 | +1,003% |
| Recurring financial income | 75 | €3 | €33 | +€30 | +1,003% |
| Financial charges | 65/66B | €164 | €155 | -€10 | -5.8% |
| Recurring financial charges | 65 | €164 | €155 | -€10 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €22,666 | €12,989 | -€9,676 | -42.7% |
| Income taxes | 67/77 | €6,002 | €4,334 | -€1,668 | -27.8% |
| Profit (loss) for the period | 9904 | €16,663 | €8,655 | -€8,009 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,663 | €8,655 | -€8,009 | -48.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.