PHILIMMO: 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.
PHILIMMO
Largest movements
- Receivables within one year -€11,222
down €11,222 (-32.0%), from €35,025 to €23,803
- Tangible fixed assets -€10,943
down €10,943 (-21.7%), from €50,328 to €39,385
- Deferred charges and accrued income +€3,000
up €3,000 (+2727236.4%), from €0 to €3,000
- Cash +€1,581
new in 2025: €1,581
mainly Receivables within one year (+€11,222) and Depreciation (+€10,943)
- Profit (loss) carried forward -€11,364
down €11,364 (-7.9%), from -€144,491 to -€155,855
- Short-term financial debts -€6,329
down €6,329 (-99.2%), from €6,381 to €52
- Gross operating margin -€720
down €720 (-21.9%), from €3,287 to €2,568
- Financial charges -€159
down €159 (-13.4%), from €1,185 to €1,026
- Other operating charges +€60
up €60 (+3.1%), from €1,913 to €1,973
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 | €85,446 | €67,861 | -€17,585 | -20.6% |
| Fixed assets | 21/28 | €50,328 | €39,385 | -€10,943 | -21.7% |
| Tangible fixed assets | 22/27 | €50,328 | €39,385 | -€10,943 | -21.7% |
| Land and buildings | 22 | €50,328 | €39,385 | -€10,943 | -21.7% |
| Current assets | 29/58 | €35,118 | €28,476 | -€6,642 | -18.9% |
| Amounts receivable within one year | 40/41 | €35,025 | €23,803 | -€11,222 | -32.0% |
| Other amounts receivable | 41 | €35,025 | €23,803 | -€11,222 | -32.0% |
| Current investments | 50/53 | €93 | €93 | -€0 | -0.3% |
| Cash at bank and in hand | 54/58 | - | €1,581 | +€1,581 | |
| Deferred charges and accrued income | 490/1 | €0 | €3,000 | +€3,000 | +2727236.4% |
| Total equity and liabilities | 10/49 | €85,446 | €67,861 | -€17,585 | -20.6% |
| Equity | 10/15 | €69,963 | €58,599 | -€11,364 | -16.2% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €115,296 | €115,296 | = | 0.0% |
| Distributable reserves | 133 | €115,296 | €115,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,491 | -€155,855 | -€11,364 | -7.9% |
| Amounts payable | 17/49 | €15,483 | €9,262 | -€6,221 | -40.2% |
| Amounts payable within one year | 42/48 | €15,237 | €8,574 | -€6,663 | -43.7% |
| Financial debts | 43 | €6,381 | €52 | -€6,329 | -99.2% |
| Credit institutions | 430/8 | €6,381 | €52 | -€6,329 | -99.2% |
| Trade debts | 44 | €3,499 | €3,038 | -€460 | -13.2% |
| Suppliers | 440/4 | €3,499 | €3,038 | -€460 | -13.2% |
| Other amounts payable | 47/48 | €5,356 | €5,484 | +€127 | +2.4% |
| Accrued charges and deferred income | 492/3 | €247 | €688 | +€442 | +179.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,943 | €10,943 | = | 0.0% |
| Other operating charges | 640/8 | €1,913 | €1,973 | +€60 | +3.1% |
| Gross operating margin | 9900 | €3,287 | €2,568 | -€720 | -21.9% |
| Operating profit (loss) | 9901 | -€9,569 | -€10,348 | -€779 | -8.1% |
| Financial income | 75/76B | €0 | €10 | +€10 | +2261.4% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +2261.4% |
| Financial charges | 65/66B | €1,185 | €1,026 | -€159 | -13.4% |
| Recurring financial charges | 65 | €1,185 | €1,026 | -€159 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,753 | -€11,364 | -€610 | -5.7% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -8.3% |
| Profit (loss) for the period | 9904 | -€10,753 | -€11,364 | -€610 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,753 | -€11,364 | -€610 | -5.7% |
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 1 October 2026 via checked.be.