PHILIBA: 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.
What changed
PHILIBA
NACE 93.130, Fitness centres
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€65,224
2024 · -€55,792+€121,016
Equity
€59,432
2024 · -€5,792+€65,224
Cash
€12,034
2024 · -+€12,034
Balance sheet total
€1.3m
2024 · €1.4m-€65,363
Largest movements
Assets
- Tangible fixed assets -€70,511
down €70,511 (-5.5%), from €1.3m to €1.2m
of which Land and buildings: -€35,270
Equity and liabilities
- Other debts -€116,800
down €116,800 (-36.6%), from €318,695 to €201,895
- Profit (loss) carried forward +€55,792
up €55,792, from -€55,792 to €0
- Debts after one year -€26,784
down €26,784 (-2.7%), from €976,214 to €949,430
- Current portion of long-term debt +€18,051
up €18,051 (+23.6%), from €76,629 to €94,680
Income statement
- Gross operating margin +€133,139
up €133,139 (+134.7%), from €98,859 to €231,997
- Staff costs +€17,391
new in 2025: €17,391
- Financial charges -€7,731
down €7,731 (-13.3%), from €58,296 to €50,566
- Financial income -€2,620
down €2,620 (-97.4%), from €2,690 to €70
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.
Result 2024
-€55,792
Gross operating margin
+€133,139
Staff costs
-€17,391
Depreciation
+€831
Other operating charges
+€270
Financial income
-€2,620
Financial charges
+€7,731
Taxes
-€943
Result 2025
€65,224
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.
From operations
+€39,620
Investment
-€16,376
Financing
-€11,210
Cash 2024
€0
From operations (derived)
+€39,620
Net result for the year
+€65,224
Depreciation
+€96,887
Stocks and contracts
+€522
Receivables within one year
-€3,338
Deferred charges and accrued income
-€299
Trade debts
-€8,124
Tax, wage and social debts
+€5,548
Other debts
-€116,800
Investment (derived)
-€16,376
Investment in fixed assets (net)
-€16,376
Financing
-€11,210
Debts after one year
-€26,784
Current portion of long-term debt
+€18,051
Short-term financial debts
-€2,478
Cash 2025
€12,034
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,397,168 | €1,331,805 | -€65,363 | -4.7% |
| Fixed assets | 21/28 | €1,380,782 | €1,300,270 | -€80,511 | -5.8% |
| Intangible fixed assets | 21 | €88,142 | €78,142 | -€10,000 | -11.3% |
| Tangible fixed assets | 22/27 | €1,292,639 | €1,222,128 | -€70,511 | -5.5% |
| Land and buildings | 22 | €844,634 | €809,364 | -€35,270 | -4.2% |
| Plant, machinery and equipment | 23 | €316,075 | €293,431 | -€22,644 | -7.2% |
| Furniture and vehicles | 24 | - | €1,860 | +€1,860 | |
| Leasing and similar rights | 25 | €131,931 | €117,473 | -€14,458 | -11.0% |
| Current assets | 29/58 | €16,386 | €31,534 | +€15,148 | +92.4% |
| Stocks and contracts in progress | 3 | €1,122 | €601 | -€522 | -46.5% |
| Stocks | 30/36 | €1,122 | €601 | -€522 | -46.5% |
| Amounts receivable within one year | 40/41 | €15,264 | €18,601 | +€3,338 | +21.9% |
| Trade receivables | 40 | €14,256 | €18,001 | +€3,745 | +26.3% |
| Other amounts receivable | 41 | €1,008 | €600 | -€407 | -40.4% |
| Cash at bank and in hand | 54/58 | - | €12,034 | +€12,034 | |
| Deferred charges and accrued income | 490/1 | - | €299 | +€299 | |
| Total equity and liabilities | 10/49 | €1,397,168 | €1,331,805 | -€65,363 | -4.7% |
| Equity | 10/15 | -€5,792 | €59,432 | +€65,224 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €9,432 | +€9,432 | |
| Distributable reserves | 133 | - | €9,432 | +€9,432 | |
| Profit (loss) carried forward | 14 | -€55,792 | €0 | +€55,792 | |
| Amounts payable | 17/49 | €1,402,959 | €1,272,373 | -€130,587 | -9.3% |
| Amounts payable after more than one year | 17 | €976,214 | €949,430 | -€26,784 | -2.7% |
| Financial debts | 170/4 | €976,214 | €949,430 | -€26,784 | -2.7% |
| Amounts payable within one year | 42/48 | €422,335 | €318,531 | -€103,803 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €76,629 | €94,680 | +€18,051 | +23.6% |
| Financial debts | 43 | €2,478 | €0 | -€2,478 | -100.0% |
| Credit institutions | 430/8 | €2,478 | €0 | -€2,478 | -100.0% |
| Trade debts | 44 | €19,786 | €11,662 | -€8,124 | -41.1% |
| Suppliers | 440/4 | €19,786 | €11,662 | -€8,124 | -41.1% |
| Taxes, remuneration and social security | 45 | €4,746 | €10,294 | +€5,548 | +116.9% |
| Taxes | 450/3 | €3,988 | €7,070 | +€3,082 | +77.3% |
| Remuneration and social security | 454/9 | €759 | €3,225 | +€2,466 | +325.1% |
| Other amounts payable | 47/48 | €318,695 | €201,895 | -€116,800 | -36.6% |
| Accrued charges and deferred income | 492/3 | €4,411 | €4,411 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €17,391 | +€17,391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,718 | €96,887 | -€831 | -0.8% |
| Other operating charges | 640/8 | €1,326 | €1,056 | -€270 | -20.4% |
| Gross operating margin | 9900 | €98,859 | €231,997 | +€133,139 | +134.7% |
| Operating profit (loss) | 9901 | -€185 | €116,663 | +€116,848 | |
| Financial income | 75/76B | €2,690 | €70 | -€2,620 | -97.4% |
| Recurring financial income | 75 | €2,690 | €70 | -€2,620 | -97.4% |
| Financial charges | 65/66B | €58,296 | €50,566 | -€7,731 | -13.3% |
| Recurring financial charges | 65 | €58,296 | €50,566 | -€7,731 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€55,792 | €66,167 | +€121,959 | |
| Income taxes | 67/77 | - | €943 | +€943 | |
| Profit (loss) for the period | 9904 | -€55,792 | €65,224 | +€121,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,792 | €65,224 | +€121,016 |
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 8 October 2026 via checked.be.