Philis: 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.
Philis
Largest movements
- Tangible fixed assets -€4,953
down €4,953 (-39.4%), from €12,578 to €7,625
- Cash -€3,796
down €3,796 (-15.0%), from €25,258 to €21,463
mainly Contributions, distributions and other (-€23,765) and Receivables within one year (-€2,893)
- Receivables within one year +€2,893
up €2,893 (+41.1%), from €7,041 to €9,934
of which Trade receivables: +€1,579
- Profit (loss) carried forward -€24,098
no longer reported in 2025 (was €24,098)
- Other debts +€17,979
up €17,979 (+125.3%), from €14,352 to €32,332
- Tax, wage and social debts +€1,683
up €1,683 (+226.5%), from €743 to €2,426
- Trade debts -€1,420
down €1,420 (-84.3%), from €1,684 to €264
- Gross operating margin +€8,678
up €8,678, from -€1,275 to €7,403
- Taxes +€1,686
up €1,686 (+4079.3%), from €41 to €1,727
- Depreciation +€1,009
up €1,009 (+25.6%), from €3,944 to €4,953
- Other operating charges +€305
up €305 (+53.5%), from €569 to €874
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 | €44,878 | €39,022 | -€5,856 | -13.0% |
| Fixed assets | 21/28 | €12,578 | €7,625 | -€4,953 | -39.4% |
| Tangible fixed assets | 22/27 | €12,578 | €7,625 | -€4,953 | -39.4% |
| Furniture and vehicles | 24 | €12,578 | €7,625 | -€4,953 | -39.4% |
| Current assets | 29/58 | €32,299 | €31,397 | -€902 | -2.8% |
| Amounts receivable within one year | 40/41 | €7,041 | €9,934 | +€2,893 | +41.1% |
| Trade receivables | 40 | €5,082 | €6,661 | +€1,579 | +31.1% |
| Other amounts receivable | 41 | €1,959 | €3,273 | +€1,314 | +67.1% |
| Cash at bank and in hand | 54/58 | €25,258 | €21,463 | -€3,796 | -15.0% |
| Total equity and liabilities | 10/49 | €44,878 | €39,022 | -€5,856 | -13.0% |
| Equity | 10/15 | €28,098 | €4,000 | -€24,098 | -85.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,098 | - | -€24,098 | |
| Amounts payable | 17/49 | €16,780 | €35,022 | +€18,242 | +108.7% |
| Amounts payable within one year | 42/48 | €16,780 | €35,022 | +€18,242 | +108.7% |
| Trade debts | 44 | €1,684 | €264 | -€1,420 | -84.3% |
| Suppliers | 440/4 | €1,684 | €264 | -€1,420 | -84.3% |
| Taxes, remuneration and social security | 45 | €743 | €2,426 | +€1,683 | +226.5% |
| Taxes | 450/3 | €743 | €2,426 | +€1,683 | +226.5% |
| Other amounts payable | 47/48 | €14,352 | €32,332 | +€17,979 | +125.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,944 | €4,953 | +€1,009 | +25.6% |
| Other operating charges | 640/8 | €569 | €874 | +€305 | +53.5% |
| Gross operating margin | 9900 | -€1,275 | €7,403 | +€8,678 | |
| Operating profit (loss) | 9901 | -€5,789 | €1,576 | +€7,365 | |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €254 | €182 | -€72 | -28.5% |
| Recurring financial charges | 65 | €254 | €182 | -€72 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,013 | €1,394 | +€7,407 | |
| Income taxes | 67/77 | €41 | €1,727 | +€1,686 | +4079.3% |
| Profit (loss) for the period | 9904 | -€6,054 | -€333 | +€5,721 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,054 | -€333 | +€5,721 | +94.5% |
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 7 October 2026 via checked.be.