Philix: 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.
Philix
Largest movements
- Cash +€25,619
up €25,619 (+534.5%), from €4,793 to €30,412
mainly Net result for the year (+€23,724) and Deferred charges and accrued income (+€9,387)
- Deferred charges and accrued income -€9,387
down €9,387 (-91.5%), from €10,256 to €869
- Receivables within one year +€5,390
up €5,390 (+27.9%), from €19,309 to €24,699
of which Trade receivables: +€5,392
- Current investments +€4,500
new in 2025: €4,500
- Tangible fixed assets +€2,748
up €2,748 (+191.5%), from €1,435 to €4,183
of which Furniture and vehicles: +€3,039
- Reserves +€22,891
up €22,891 (+163.4%), from €14,009 to €36,900
- Tax, wage and social debts +€4,160
up €4,160 (+45.0%), from €9,245 to €13,405
- Other debts +€1,420
up €1,420 (+15.8%), from €8,970 to €10,390
- Gross operating margin +€15,047
up €15,047 (+78.8%), from €19,095 to €34,142
- Taxes +€3,564
up €3,564 (+87.1%), from €4,090 to €7,654
- Financial charges +€1,585
up €1,585 (+992.5%), from €160 to €1,745
- Depreciation +€943
up €943 (+5148.0%), from €18 to €961
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 | €35,792 | €64,663 | +€28,871 | +80.7% |
| Fixed assets | 21/28 | €1,435 | €4,183 | +€2,748 | +191.5% |
| Tangible fixed assets | 22/27 | €1,435 | €4,183 | +€2,748 | +191.5% |
| Plant, machinery and equipment | 23 | €1,435 | €1,144 | -€291 | -20.3% |
| Furniture and vehicles | 24 | - | €3,039 | +€3,039 | |
| Current assets | 29/58 | €34,357 | €60,480 | +€26,123 | +76.0% |
| Amounts receivable within one year | 40/41 | €19,309 | €24,699 | +€5,390 | +27.9% |
| Trade receivables | 40 | €19,307 | €24,699 | +€5,392 | +27.9% |
| Other amounts receivable | 41 | €2 | €0 | -€2 | -100.0% |
| Current investments | 50/53 | - | €4,500 | +€4,500 | |
| Cash at bank and in hand | 54/58 | €4,793 | €30,412 | +€25,619 | +534.5% |
| Deferred charges and accrued income | 490/1 | €10,256 | €869 | -€9,387 | -91.5% |
| Total equity and liabilities | 10/49 | €35,792 | €64,663 | +€28,871 | +80.7% |
| Equity | 10/15 | €17,009 | €39,900 | +€22,891 | +134.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,009 | €36,900 | +€22,891 | +163.4% |
| Distributable reserves | 133 | €14,009 | €36,900 | +€22,891 | +163.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,784 | €24,763 | +€5,979 | +31.8% |
| Amounts payable within one year | 42/48 | €18,784 | €24,356 | +€5,572 | +29.7% |
| Financial debts | 43 | €114 | €24 | -€89 | -78.7% |
| Credit institutions | 430/8 | €114 | €24 | -€89 | -78.7% |
| Trade debts | 44 | €455 | €536 | +€82 | +17.9% |
| Suppliers | 440/4 | €455 | €536 | +€82 | +17.9% |
| Taxes, remuneration and social security | 45 | €9,245 | €13,405 | +€4,160 | +45.0% |
| Taxes | 450/3 | €9,245 | €13,405 | +€4,160 | +45.0% |
| Other amounts payable | 47/48 | €8,970 | €10,390 | +€1,420 | +15.8% |
| Accrued charges and deferred income | 492/3 | - | €407 | +€407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18 | €961 | +€943 | +5148.0% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €19,095 | €34,142 | +€15,047 | +78.8% |
| Operating profit (loss) | 9901 | €19,077 | €33,118 | +€14,042 | +73.6% |
| Financial income | 75/76B | €15 | €5 | -€10 | -66.5% |
| Recurring financial income | 75 | €15 | €5 | -€10 | -66.5% |
| Financial charges | 65/66B | €160 | €1,745 | +€1,585 | +992.5% |
| Recurring financial charges | 65 | €160 | €1,745 | +€1,585 | +992.5% |
| Profit (loss) for the period before taxes | 9903 | €18,932 | €31,379 | +€12,447 | +65.7% |
| Income taxes | 67/77 | €4,090 | €7,654 | +€3,564 | +87.1% |
| Profit (loss) for the period | 9904 | €14,842 | €23,724 | +€8,883 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,842 | €23,724 | +€8,883 | +59.9% |
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 9 October 2026 via checked.be.