Philem: what changed
Two fiscal 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.
Philem
Largest movements
- Receivables within one year +€3,348
up €3,348 (+23.4%), from €14,303 to €17,651
of which Other amounts receivable: +€2,724
- Cash +€645
up €645 (+5842.8%), from €11 to €656
mainly Net result for the year (+€16,238) and Tax, wage and social debts (+€5,580)
- Other debts -€17,485
no longer reported in 2025 (was €17,485)
- Profit (loss) carried forward +€16,238
up €16,238, from -€10,604 to €5,634
- Tax, wage and social debts +€5,580
up €5,580 (+1535.0%), from €364 to €5,944
of which Taxes: +€4,031
- Trade debts -€339
down €339 (-59.6%), from €569 to €229
- Gross operating margin +€28,356
up €28,356, from -€4,038 to €24,319
- Taxes +€3,668
up €3,668 (+1008.6%), from €364 to €4,031
- Financial charges -€1,754
down €1,754 (-33.0%), from €5,316 to €3,562
- Other operating charges -€370
down €370 (-41.6%), from €890 to €520
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.
Cash bridge derived
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 | €14,314 | €18,307 | +€3,993 | +27.9% |
| Current assets | 29/58 | €14,314 | €18,307 | +€3,993 | +27.9% |
| Amounts receivable within one year | 40/41 | €14,303 | €17,651 | +€3,348 | +23.4% |
| Trade receivables | 40 | €14,303 | €14,927 | +€624 | +4.4% |
| Other amounts receivable | 41 | - | €2,724 | +€2,724 | |
| Cash at bank and in hand | 54/58 | €11 | €656 | +€645 | +5842.8% |
| Total equity and liabilities | 10/49 | €14,314 | €18,307 | +€3,993 | +27.9% |
| Equity | 10/15 | -€4,104 | €12,134 | +€16,238 | |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,604 | €5,634 | +€16,238 | |
| Amounts payable | 17/49 | €18,417 | €6,173 | -€12,244 | -66.5% |
| Amounts payable within one year | 42/48 | €18,417 | €6,173 | -€12,244 | -66.5% |
| Trade debts | 44 | €569 | €229 | -€339 | -59.6% |
| Suppliers | 440/4 | €569 | €229 | -€339 | -59.6% |
| Taxes, remuneration and social security | 45 | €364 | €5,944 | +€5,580 | +1535.0% |
| Taxes | 450/3 | €364 | €4,394 | +€4,031 | +1108.8% |
| Remuneration and social security | 454/9 | - | €1,549 | +€1,549 | |
| Other amounts payable | 47/48 | €17,485 | - | -€17,485 | |
| Remuneration, social security and pensions | 62 | - | €43 | +€43 | |
| Other operating charges | 640/8 | €890 | €520 | -€370 | -41.6% |
| Gross operating margin | 9900 | -€4,038 | €24,319 | +€28,356 | |
| Operating profit (loss) | 9901 | -€4,927 | €23,756 | +€28,683 | |
| Financial income | 75/76B | €3 | €75 | +€72 | +2192.7% |
| Recurring financial income | 75 | €3 | €75 | +€72 | +2192.7% |
| Financial charges | 65/66B | €5,316 | €3,562 | -€1,754 | -33.0% |
| Recurring financial charges | 65 | €5,316 | €3,562 | -€1,754 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,240 | €20,269 | +€30,509 | |
| Income taxes | 67/77 | €364 | €4,031 | +€3,668 | +1008.6% |
| Profit (loss) for the period | 9904 | -€10,604 | €16,238 | +€26,842 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,604 | €16,238 | +€26,842 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.