PHILIPPART TEXTILES: 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.
PHILIPPART TEXTILES
Largest movements
- Tangible fixed assets -€20,603
down €20,603 (-34.5%), from €59,697 to €39,094
of which Furniture and vehicles: -€21,176
- Deferred charges and accrued income +€5,368
up €5,368 (+24.2%), from €22,166 to €27,534
- Receivables within one year -€5,175
down €5,175 (-29.8%), from €17,365 to €12,190
of which Trade receivables: -€5,282
- Debts after one year -€15,019
down €15,019 (-59.1%), from €25,402 to €10,383
- Profit (loss) carried forward -€10,679
down €10,679 (-372%), from -€2,873 to -€13,552
- Short-term financial debts +€8,298
up €8,298 (+162%), from €5,112 to €13,410
- Tax, wage and social debts -€1,755
down €1,755 (-42.0%), from €4,183 to €2,428
of which Taxes: -€1,821
- Trade debts -€1,680
down €1,680 (-37.4%), from €4,490 to €2,810
- Gross operating margin -€8,605
down €8,605 (-34.4%), from €24,994 to €16,390
- Taxes -€720
down €720 (-68.2%), from €1,057 to €336
- Other operating charges +€631
up €631 (+88.4%), from €714 to €1,344
- Financial charges -€477
down €477 (-13.3%), from €3,587 to €3,110
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.
Derived cash bridge
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 | €102,632 | €82,439 | -€20,193 | -19.7% |
| Fixed assets | 21/28 | €62,822 | €42,219 | -€20,603 | -32.8% |
| Tangible fixed assets | 22/27 | €59,697 | €39,094 | -€20,603 | -34.5% |
| Plant, machinery and equipment | 23 | - | €2,072 | +€2,072 | |
| Furniture and vehicles | 24 | €54,862 | €33,685 | -€21,176 | -38.6% |
| Other tangible fixed assets | 26 | €4,835 | €3,337 | -€1,498 | -31.0% |
| Financial fixed assets | 28 | €3,125 | €3,125 | = | 0.0% |
| Current assets | 29/58 | €39,811 | €40,220 | +€409 | +1.0% |
| Amounts receivable within one year | 40/41 | €17,365 | €12,190 | -€5,175 | -29.8% |
| Trade receivables | 40 | €8,765 | €3,483 | -€5,282 | -60.3% |
| Other amounts receivable | 41 | €8,600 | €8,707 | +€106 | +1.2% |
| Cash at bank and in hand | 54/58 | €279 | €496 | +€217 | +77.7% |
| Deferred charges and accrued income | 490/1 | €22,166 | €27,534 | +€5,368 | +24.2% |
| Total equity and liabilities | 10/49 | €102,632 | €82,439 | -€20,193 | -19.7% |
| Equity | 10/15 | €49,068 | €38,389 | -€10,679 | -21.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €51,441 | €51,441 | = | 0.0% |
| Distributable reserves | 133 | €51,441 | €51,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,873 | -€13,552 | -€10,679 | -372% |
| Amounts payable | 17/49 | €53,565 | €44,050 | -€9,515 | -17.8% |
| Amounts payable after more than one year | 17 | €25,402 | €10,383 | -€15,019 | -59.1% |
| Financial debts | 170/4 | €25,402 | €10,383 | -€15,019 | -59.1% |
| Amounts payable within one year | 42/48 | €28,163 | €33,667 | +€5,504 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €14,378 | €15,019 | +€641 | +4.5% |
| Financial debts | 43 | €5,112 | €13,410 | +€8,298 | +162% |
| Credit institutions | 430/8 | €5,112 | €13,410 | +€8,298 | +162% |
| Trade debts | 44 | €4,490 | €2,810 | -€1,680 | -37.4% |
| Suppliers | 440/4 | €4,490 | €2,810 | -€1,680 | -37.4% |
| Taxes, remuneration and social security | 45 | €4,183 | €2,428 | -€1,755 | -42.0% |
| Taxes | 450/3 | €1,828 | €7 | -€1,821 | -99.6% |
| Remuneration and social security | 454/9 | €2,355 | €2,421 | +€66 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,896 | €22,824 | -€71 | -0.3% |
| Other operating charges | 640/8 | €714 | €1,344 | +€631 | +88.4% |
| Gross operating margin | 9900 | €24,994 | €16,390 | -€8,605 | -34.4% |
| Operating profit (loss) | 9901 | €1,385 | -€7,779 | -€9,164 | |
| Financial income | 75/76B | €386 | €547 | +€161 | +41.7% |
| Recurring financial income | 75 | €386 | €547 | +€161 | +41.7% |
| Financial charges | 65/66B | €3,587 | €3,110 | -€477 | -13.3% |
| Recurring financial charges | 65 | €3,587 | €3,110 | -€477 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,817 | -€10,342 | -€8,526 | -469% |
| Income taxes | 67/77 | €1,057 | €336 | -€720 | -68.2% |
| Profit (loss) for the period | 9904 | -€2,873 | -€10,679 | -€7,806 | -272% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,873 | -€10,679 | -€7,806 | -272% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.