Philadelphus B: 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.
Philadelphus B
Largest movements
- Cash +€3,150
up €3,150 (+58.5%), from €5,382 to €8,532
mainly Net result for the year (+€9,254) and Tax, wage and social debts (+€3,437)
- Tangible fixed assets +€1,705
up €1,705 (+82.7%), from €2,061 to €3,766
of which Furniture and vehicles: +€2,444
- Receivables within one year +€670
up €670 (+3.1%), from €21,644 to €22,315
of which Trade receivables: +€823
- Reserves +€9,254
up €9,254 (+70.1%), from €13,192 to €22,446
- Other debts -€6,349
down €6,349 (-27.0%), from €23,504 to €17,155
- Tax, wage and social debts +€3,437
up €3,437 (+1,140%), from €302 to €3,738
of which Remuneration and social security: +€1,800
- Trade debts -€729
down €729 (-61.0%), from €1,195 to €466
- Gross operating margin +€33,988
up €33,988, from -€23,652 to €10,335
- Other operating charges +€589
up €589 (+241%), from €244 to €833
- Depreciation +€489
up €489 (+66.2%), from €739 to €1,228
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 | €41,193 | €46,806 | +€5,613 | +13.6% |
| Fixed assets | 21/28 | €2,061 | €3,766 | +€1,705 | +82.7% |
| Tangible fixed assets | 22/27 | €2,061 | €3,766 | +€1,705 | +82.7% |
| Plant, machinery and equipment | 23 | €806 | €323 | -€484 | -60.0% |
| Furniture and vehicles | 24 | - | €2,444 | +€2,444 | |
| Other tangible fixed assets | 26 | €1,255 | €999 | -€255 | -20.3% |
| Current assets | 29/58 | €39,132 | €43,040 | +€3,908 | +10.0% |
| Amounts receivable within one year | 40/41 | €21,644 | €22,315 | +€670 | +3.1% |
| Trade receivables | 40 | €4,314 | €5,136 | +€823 | +19.1% |
| Other amounts receivable | 41 | €17,331 | €17,178 | -€153 | -0.9% |
| Current investments | 50/53 | €12,106 | €12,193 | +€88 | +0.7% |
| Cash at bank and in hand | 54/58 | €5,382 | €8,532 | +€3,150 | +58.5% |
| Total equity and liabilities | 10/49 | €41,193 | €46,806 | +€5,613 | +13.6% |
| Equity | 10/15 | €16,192 | €25,446 | +€9,254 | +57.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,192 | €22,446 | +€9,254 | +70.1% |
| Distributable reserves | 133 | €13,192 | €22,446 | +€9,254 | +70.1% |
| Amounts payable | 17/49 | €25,000 | €21,360 | -€3,641 | -14.6% |
| Amounts payable within one year | 42/48 | €25,000 | €21,360 | -€3,641 | -14.6% |
| Trade debts | 44 | €1,195 | €466 | -€729 | -61.0% |
| Suppliers | 440/4 | €1,195 | €466 | -€729 | -61.0% |
| Taxes, remuneration and social security | 45 | €302 | €3,738 | +€3,437 | +1,140% |
| Taxes | 450/3 | €302 | €1,938 | +€1,637 | +543% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €23,504 | €17,155 | -€6,349 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €739 | €1,228 | +€489 | +66.2% |
| Other operating charges | 640/8 | €244 | €833 | +€589 | +241% |
| Gross operating margin | 9900 | -€23,652 | €10,335 | +€33,988 | |
| Operating profit (loss) | 9901 | -€24,636 | €8,275 | +€32,910 | |
| Financial income | 75/76B | €1,348 | €1,280 | -€67 | -5.0% |
| Recurring financial income | 75 | €1,348 | €1,280 | -€67 | -5.0% |
| Financial charges | 65/66B | €50 | €60 | +€10 | +20.6% |
| Recurring financial charges | 65 | €50 | €60 | +€10 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,337 | €9,495 | +€32,833 | |
| Income taxes | 67/77 | €309 | €242 | -€68 | -21.9% |
| Profit (loss) for the period | 9904 | -€23,647 | €9,254 | +€32,901 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,647 | €9,254 | +€32,901 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.