PHILIP EYKENS: what changed
PHILIP EYKENS
Largest movements
- Cash +€8,616
up €8,616 (+302%), from €2,857 to €11,473
mainly Net result for the year (+€14,123) and Depreciation (+€10,007)
- Receivables within one year +€8,305
up €8,305 (+122%), from €6,825 to €15,130
of which Trade receivables: +€8,309
- Tangible fixed assets -€5,627
down €5,627 (-56.7%), from €9,923 to €4,296
of which Furniture and vehicles: -€4,746
- Deferred charges and accrued income -€3,666
down €3,666 (-32.9%), from €11,143 to €7,477
- Profit (loss) carried forward +€14,123
up €14,123 (+61.2%), from -€23,074 to -€8,952
- Other debts -€3,673
down €3,673 (-8.8%), from €41,813 to €38,141
- Tax, wage and social debts -€1,512
down €1,512 (-21.8%), from €6,926 to €5,414
of which Remuneration and social security: -€2,000
- Trade debts -€1,010
down €1,010 (-48.5%), from €2,083 to €1,073
- Gross operating margin +€35,981
up €35,981, from -€6,896 to €29,085
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,748 | €38,677 | +€7,928 | +25.8% |
| Fixed assets | 21/28 | €9,923 | €4,296 | -€5,627 | -56.7% |
| Tangible fixed assets | 22/27 | €9,923 | €4,296 | -€5,627 | -56.7% |
| Plant, machinery and equipment | 23 | €881 | - | -€881 | |
| Furniture and vehicles | 24 | €9,042 | €4,296 | -€4,746 | -52.5% |
| Current assets | 29/58 | €20,825 | €34,380 | +€13,555 | +65.1% |
| Stocks and contracts in progress | 3 | - | €300 | +€300 | |
| Stocks | 30/36 | - | €300 | +€300 | |
| Amounts receivable within one year | 40/41 | €6,825 | €15,130 | +€8,305 | +122% |
| Trade receivables | 40 | €6,821 | €15,130 | +€8,309 | +122% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €2,857 | €11,473 | +€8,616 | +302% |
| Deferred charges and accrued income | 490/1 | €11,143 | €7,477 | -€3,666 | -32.9% |
| Total equity and liabilities | 10/49 | €30,748 | €38,677 | +€7,928 | +25.8% |
| Equity | 10/15 | -€20,074 | -€5,952 | +€14,123 | +70.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,074 | -€8,952 | +€14,123 | +61.2% |
| Amounts payable | 17/49 | €50,823 | €44,628 | -€6,194 | -12.2% |
| Amounts payable within one year | 42/48 | €50,823 | €44,628 | -€6,194 | -12.2% |
| Trade debts | 44 | €2,083 | €1,073 | -€1,010 | -48.5% |
| Suppliers | 440/4 | €2,083 | €1,073 | -€1,010 | -48.5% |
| Taxes, remuneration and social security | 45 | €6,926 | €5,414 | -€1,512 | -21.8% |
| Taxes | 450/3 | €4,926 | €5,414 | +€488 | +9.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €41,813 | €38,141 | -€3,673 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,950 | €10,007 | +€57 | +0.6% |
| Other operating charges | 640/8 | €1,309 | €1,293 | -€16 | -1.2% |
| Gross operating margin | 9900 | -€6,896 | €29,085 | +€35,981 | |
| Operating profit (loss) | 9901 | -€18,155 | €17,785 | +€35,940 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,576 | €3,518 | -€58 | -1.6% |
| Recurring financial charges | 65 | €3,576 | €3,518 | -€58 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,731 | €14,266 | +€35,998 | |
| Income taxes | 67/77 | €154 | €144 | -€10 | -6.4% |
| Profit (loss) for the period | 9904 | -€21,885 | €14,123 | +€36,007 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,885 | €14,123 | +€36,007 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.