PHILAE GRAPH'S: 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.
PHILAE GRAPH'S
Largest movements
- Receivables within one year -€4,404
down €4,404 (-88.4%), from €4,981 to €576
of which Other amounts receivable: -€3,980
- Tangible fixed assets -€4,059
down €4,059 (-15.5%), from €26,235 to €22,176
of which Land and buildings: -€3,040
- Stocks and contracts -€1,946
down €1,946 (-19.7%), from €9,886 to €7,940
- Profit (loss) carried forward -€11,174
down €11,174 (-35.9%), from -€31,096 to -€42,270
- Other debts +€911
up €911 (+2.0%), from €46,218 to €47,129
- Tax, wage and social debts +€464
new in 2024: €464
- Gross operating margin -€7,814
down €7,814, from €2,648 to -€5,166
- Other operating charges +€787
up €787 (+611%), from €129 to €916
- Taxes +€705
new in 2024: €705
- Depreciation +€118
up €118 (+3.0%), from €3,941 to €4,059
- Financial charges +€98
up €98 (+46.0%), from €213 to €312
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,496 | €31,755 | -€9,741 | -23.5% |
| Fixed assets | 21/28 | €26,235 | €22,176 | -€4,059 | -15.5% |
| Tangible fixed assets | 22/27 | €26,235 | €22,176 | -€4,059 | -15.5% |
| Land and buildings | 22 | €23,810 | €20,770 | -€3,040 | -12.8% |
| Furniture and vehicles | 24 | €2,425 | €1,407 | -€1,018 | -42.0% |
| Current assets | 29/58 | €15,262 | €9,579 | -€5,683 | -37.2% |
| Stocks and contracts in progress | 3 | €9,886 | €7,940 | -€1,946 | -19.7% |
| Stocks | 30/36 | €9,886 | €7,940 | -€1,946 | -19.7% |
| Amounts receivable within one year | 40/41 | €4,981 | €576 | -€4,404 | -88.4% |
| Trade receivables | 40 | €1,000 | €576 | -€424 | -42.4% |
| Other amounts receivable | 41 | €3,980 | - | -€3,980 | |
| Cash at bank and in hand | 54/58 | €395 | €770 | +€375 | +95.0% |
| Deferred charges and accrued income | 490/1 | - | €292 | +€292 | |
| Total equity and liabilities | 10/49 | €41,496 | €31,755 | -€9,741 | -23.5% |
| Equity | 10/15 | -€11,521 | -€22,695 | -€11,174 | -97.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €975 | €975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €975 | €975 | = | 0.0% |
| Reserves not available under the articles | 1311 | €975 | €975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,096 | -€42,270 | -€11,174 | -35.9% |
| Amounts payable | 17/49 | €53,018 | €54,450 | +€1,433 | +2.7% |
| Amounts payable within one year | 42/48 | €53,018 | €54,450 | +€1,433 | +2.7% |
| Trade debts | 44 | €6,800 | €6,857 | +€57 | +0.8% |
| Suppliers | 440/4 | €6,800 | €6,857 | +€57 | +0.8% |
| Taxes, remuneration and social security | 45 | - | €464 | +€464 | |
| Taxes | 450/3 | - | €464 | +€464 | |
| Other amounts payable | 47/48 | €46,218 | €47,129 | +€911 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,941 | €4,059 | +€118 | +3.0% |
| Other operating charges | 640/8 | €129 | €916 | +€787 | +611% |
| Non-recurring operating charges | 66A | €0 | €17 | +€17 | +11,053% |
| Gross operating margin | 9900 | €2,648 | -€5,166 | -€7,814 | |
| Operating profit (loss) | 9901 | -€1,422 | -€10,157 | -€8,735 | -614% |
| Financial charges | 65/66B | €213 | €312 | +€98 | +46.0% |
| Recurring financial charges | 65 | €213 | €312 | +€98 | +46.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,636 | -€10,469 | -€8,833 | -540% |
| Income taxes | 67/77 | - | €705 | +€705 | |
| Profit (loss) for the period | 9904 | -€1,636 | -€11,174 | -€9,538 | -583% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,636 | -€11,174 | -€9,538 | -583% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.