Philing Home: 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.
Philing Home
Largest movements
- Receivables within one year -€62,534
down €62,534 (-91.8%), from €68,130 to €5,596
of which Trade receivables: -€62,534
- Cash +€7,915
up €7,915, from €0 to €7,915
mainly Receivables within one year (+€62,534) and Depreciation (+€5,667)
- Tangible fixed assets -€1,520
down €1,520 (-11.0%), from €13,877 to €12,357
of which Furniture and vehicles: -€1,150
- Deferred charges and accrued income -€897
down €897 (-67.8%), from €1,322 to €425
- Profit (loss) carried forward -€21,608
down €21,608 (-12.9%), from -€167,781 to -€189,388
- Other debts -€17,313
down €17,313 (-8.1%), from €213,109 to €195,796
- Tax, wage and social debts -€7,178
down €7,178 (-72.7%), from €9,870 to €2,692
- Trade debts -€5,848
down €5,848 (-61.3%), from €9,546 to €3,697
- Short-term financial debts -€4,830
down €4,830 (-100.0%), from €4,830 to €0
- Gross operating margin -€56,519
down €56,519, from €43,548 to -€12,971
- Financial charges -€562
down €562 (-36.2%), from €1,553 to €991
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 | €84,429 | €27,393 | -€57,036 | -67.6% |
| Fixed assets | 21/28 | €14,977 | €13,457 | -€1,520 | -10.2% |
| Tangible fixed assets | 22/27 | €13,877 | €12,357 | -€1,520 | -11.0% |
| Plant, machinery and equipment | 23 | €2,981 | €2,611 | -€370 | -12.4% |
| Furniture and vehicles | 24 | €10,896 | €9,746 | -€1,150 | -10.6% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €69,452 | €13,936 | -€55,515 | -79.9% |
| Amounts receivable within one year | 40/41 | €68,130 | €5,596 | -€62,534 | -91.8% |
| Trade receivables | 40 | €68,130 | €5,596 | -€62,534 | -91.8% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €0 | €7,915 | +€7,915 | |
| Deferred charges and accrued income | 490/1 | €1,322 | €425 | -€897 | -67.8% |
| Total equity and liabilities | 10/49 | €84,429 | €27,393 | -€57,036 | -67.6% |
| Equity | 10/15 | -€153,521 | -€175,128 | -€21,608 | -14.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,781 | -€189,388 | -€21,608 | -12.9% |
| Amounts payable | 17/49 | €237,949 | €202,521 | -€35,428 | -14.9% |
| Amounts payable within one year | 42/48 | €237,354 | €202,185 | -€35,169 | -14.8% |
| Financial debts | 43 | €4,830 | €0 | -€4,830 | -100.0% |
| Credit institutions | 430/8 | €4,830 | €0 | -€4,830 | -100.0% |
| Trade debts | 44 | €9,546 | €3,697 | -€5,848 | -61.3% |
| Suppliers | 440/4 | €9,546 | €3,697 | -€5,848 | -61.3% |
| Taxes, remuneration and social security | 45 | €9,870 | €2,692 | -€7,178 | -72.7% |
| Taxes | 450/3 | €9,870 | €2,692 | -€7,178 | -72.7% |
| Other amounts payable | 47/48 | €213,109 | €195,796 | -€17,313 | -8.1% |
| Accrued charges and deferred income | 492/3 | €595 | €336 | -€259 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,664 | €5,667 | +€4 | +0.1% |
| Other operating charges | 640/8 | €1,207 | €1,404 | +€197 | +16.3% |
| Gross operating margin | 9900 | €43,548 | -€12,971 | -€56,519 | |
| Operating profit (loss) | 9901 | €36,678 | -€20,042 | -€56,720 | |
| Financial income | 75/76B | €63 | €220 | +€157 | +250.1% |
| Recurring financial income | 75 | €63 | €220 | +€157 | +250.1% |
| Financial charges | 65/66B | €1,553 | €991 | -€562 | -36.2% |
| Recurring financial charges | 65 | €1,553 | €991 | -€562 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €35,188 | -€20,814 | -€56,001 | |
| Income taxes | 67/77 | €779 | €794 | +€15 | +2.0% |
| Profit (loss) for the period | 9904 | €34,409 | -€21,608 | -€56,016 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,409 | -€21,608 | -€56,016 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.