Philivin: 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.
Philivin
Largest movements
- Cash +€52,517
up €52,517 (+444%), from €11,829 to €64,347
mainly Net result for the year (+€76,579) and Receivables within one year (+€36,557)
- Receivables after one year +€40,000
new in 2025: €40,000
- Receivables within one year -€36,557
down €36,557 (-22.5%), from €162,321 to €125,764
of which Trade receivables: -€68,473
- Deferred charges and accrued income +€4,959
up €4,959 (+132%), from €3,768 to €8,728
- Profit (loss) carried forward +€76,579
up €76,579 (+50.8%), from €150,704 to €227,283
- Tax, wage and social debts -€11,684
down €11,684 (-64.0%), from €18,253 to €6,569
- Trade debts -€3,975
down €3,975 (-59.2%), from €6,712 to €2,737
- Gross operating margin +€19,273
up €19,273 (+25.9%), from €74,494 to €93,767
- Taxes +€4,666
up €4,666 (+28.2%), from €16,553 to €21,219
- Financial income +€1,191
up €1,191 (+31.6%), from €3,768 to €4,959
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 | €178,169 | €239,088 | +€60,920 | +34.2% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €177,919 | €238,838 | +€60,920 | +34.2% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €162,321 | €125,764 | -€36,557 | -22.5% |
| Trade receivables | 40 | €94,649 | €26,177 | -€68,473 | -72.3% |
| Other amounts receivable | 41 | €67,672 | €99,587 | +€31,916 | +47.2% |
| Cash at bank and in hand | 54/58 | €11,829 | €64,347 | +€52,517 | +444% |
| Deferred charges and accrued income | 490/1 | €3,768 | €8,728 | +€4,959 | +132% |
| Total equity and liabilities | 10/49 | €178,169 | €239,088 | +€60,920 | +34.2% |
| Equity | 10/15 | €153,204 | €229,783 | +€76,579 | +50.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,704 | €227,283 | +€76,579 | +50.8% |
| Amounts payable | 17/49 | €24,965 | €9,306 | -€15,659 | -62.7% |
| Amounts payable within one year | 42/48 | €24,965 | €9,306 | -€15,659 | -62.7% |
| Trade debts | 44 | €6,712 | €2,737 | -€3,975 | -59.2% |
| Suppliers | 440/4 | €6,712 | €2,737 | -€3,975 | -59.2% |
| Taxes, remuneration and social security | 45 | €18,253 | €6,569 | -€11,684 | -64.0% |
| Taxes | 450/3 | €18,253 | €6,569 | -€11,684 | -64.0% |
| Other operating charges | 640/8 | €1,345 | €739 | -€607 | -45.1% |
| Gross operating margin | 9900 | €74,494 | €93,767 | +€19,273 | +25.9% |
| Operating profit (loss) | 9901 | €73,148 | €93,028 | +€19,880 | +27.2% |
| Financial income | 75/76B | €3,768 | €4,959 | +€1,191 | +31.6% |
| Recurring financial income | 75 | €3,768 | €4,959 | +€1,191 | +31.6% |
| Financial charges | 65/66B | €153 | €190 | +€37 | +24.1% |
| Recurring financial charges | 65 | €153 | €190 | +€37 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €76,764 | €97,797 | +€21,034 | +27.4% |
| Income taxes | 67/77 | €16,553 | €21,219 | +€4,666 | +28.2% |
| Profit (loss) for the period | 9904 | €60,211 | €76,579 | +€16,368 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,211 | €76,579 | +€16,368 | +27.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.