Philicious: 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.
Philicious
Largest movements
- Tangible fixed assets -€11,947
down €11,947 (-56.7%), from €21,069 to €9,122
- Receivables within one year -€2,642
down €2,642 (-59.6%), from €4,432 to €1,790
of which Trade receivables: -€2,385
- Cash +€1,785
up €1,785 (+3.6%), from €49,183 to €50,968
mainly Depreciation (+€11,947) and Net result for the year (+€8,124)
- Other debts -€10,691
down €10,691 (-11.0%), from €97,374 to €86,683
- Profit (loss) carried forward +€8,124
up €8,124 (+14.2%), from -€57,241 to -€49,116
- Trade debts -€3,530
down €3,530 (-37.2%), from €9,477 to €5,947
- Debts after one year -€2,750
down €2,750 (-100.0%), from €2,750 to €0
- Current portion of long-term debt -€2,627
down €2,627 (-48.9%), from €5,376 to €2,750
- Gross operating margin -€4,205
down €4,205 (-15.9%), from €26,385 to €22,180
- Depreciation -€1,655
down €1,655 (-12.2%), from €13,602 to €11,947
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 | €78,106 | €65,030 | -€13,077 | -16.7% |
| Fixed assets | 21/28 | €21,069 | €9,122 | -€11,947 | -56.7% |
| Tangible fixed assets | 22/27 | €21,069 | €9,122 | -€11,947 | -56.7% |
| Plant, machinery and equipment | 23 | €1,111 | €442 | -€669 | -60.2% |
| Furniture and vehicles | 24 | €10,784 | €5,360 | -€5,424 | -50.3% |
| Leasing and similar rights | 25 | €9,173 | €3,320 | -€5,854 | -63.8% |
| Current assets | 29/58 | €57,037 | €55,908 | -€1,129 | -2.0% |
| Stocks and contracts in progress | 3 | €3,422 | €3,150 | -€272 | -8.0% |
| Stocks | 30/36 | €3,422 | €3,150 | -€272 | -8.0% |
| Amounts receivable within one year | 40/41 | €4,432 | €1,790 | -€2,642 | -59.6% |
| Trade receivables | 40 | €3,926 | €1,540 | -€2,385 | -60.8% |
| Other amounts receivable | 41 | €506 | €250 | -€257 | -50.7% |
| Cash at bank and in hand | 54/58 | €49,183 | €50,968 | +€1,785 | +3.6% |
| Total equity and liabilities | 10/49 | €78,106 | €65,030 | -€13,077 | -16.7% |
| Equity | 10/15 | -€38,641 | -€30,516 | +€8,124 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,241 | -€49,116 | +€8,124 | +14.2% |
| Amounts payable | 17/49 | €116,747 | €95,546 | -€21,201 | -18.2% |
| Amounts payable after more than one year | 17 | €2,750 | €0 | -€2,750 | -100.0% |
| Financial debts | 170/4 | €2,750 | €0 | -€2,750 | -100.0% |
| Amounts payable within one year | 42/48 | €113,997 | €95,546 | -€18,451 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €5,376 | €2,750 | -€2,627 | -48.9% |
| Trade debts | 44 | €9,477 | €5,947 | -€3,530 | -37.2% |
| Suppliers | 440/4 | €9,477 | €5,947 | -€3,530 | -37.2% |
| Taxes, remuneration and social security | 45 | €1,769 | €166 | -€1,604 | -90.6% |
| Taxes | 450/3 | €1,769 | €166 | -€1,604 | -90.6% |
| Other amounts payable | 47/48 | €97,374 | €86,683 | -€10,691 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,602 | €11,947 | -€1,655 | -12.2% |
| Other operating charges | 640/8 | €1,124 | €1,200 | +€77 | +6.8% |
| Gross operating margin | 9900 | €26,385 | €22,180 | -€4,205 | -15.9% |
| Operating profit (loss) | 9901 | €11,660 | €9,033 | -€2,627 | -22.5% |
| Financial income | 75/76B | €99 | €97 | -€2 | -2.1% |
| Recurring financial income | 75 | €99 | €97 | -€2 | -2.1% |
| Financial charges | 65/66B | €1,148 | €1,005 | -€143 | -12.4% |
| Recurring financial charges | 65 | €1,148 | €1,005 | -€143 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €10,611 | €8,124 | -€2,487 | -23.4% |
| Profit (loss) for the period | 9904 | €10,611 | €8,124 | -€2,487 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,611 | €8,124 | -€2,487 | -23.4% |
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 9 October 2026 via checked.be.