PHILKO: 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.
PHILKO
Largest movements
- Tangible fixed assets +€34,413
new in 2023: €34,413
- Cash +€5,032
new in 2023: €5,032
mainly Debts after one year (+€43,941) and Net result for the year (+€13,354)
- Debts after one year +€43,941
new in 2023: €43,941
- Other debts -€15,700
down €15,700 (-10.6%), from €148,260 to €132,560
- Profit (loss) carried forward +€13,354
up €13,354 (+8.5%), from -€157,631 to -€144,277
- Accrued charges and deferred income -€1,301
no longer reported in 2023 (was €1,301)
- Trade debts -€506
no longer reported in 2023 (was €506)
- Gross operating margin +€17,390
up €17,390, from -€1,705 to €15,685
- Depreciation +€2,024
new in 2023: €2,024
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €39,814 | +€39,814 | |
| Fixed assets | 21/28 | - | €34,413 | +€34,413 | |
| Tangible fixed assets | 22/27 | - | €34,413 | +€34,413 | |
| Furniture and vehicles | 24 | - | €34,413 | +€34,413 | |
| Current assets | 29/58 | - | €5,401 | +€5,401 | |
| Amounts receivable within one year | 40/41 | - | €369 | +€369 | |
| Other amounts receivable | 41 | - | €369 | +€369 | |
| Cash at bank and in hand | 54/58 | - | €5,032 | +€5,032 | |
| Total equity and liabilities | 10/49 | - | €39,814 | +€39,814 | |
| Equity | 10/15 | -€150,068 | -€136,714 | +€13,354 | +8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | +€0 | 0.0% |
| Reserves | 13 | €1,363 | €1,363 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,363 | €1,363 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,363 | €1,363 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,631 | -€144,277 | +€13,354 | +8.5% |
| Amounts payable | 17/49 | €150,068 | €176,528 | +€26,460 | +17.6% |
| Amounts payable after more than one year | 17 | - | €43,941 | +€43,941 | |
| Financial debts | 170/4 | - | €43,941 | +€43,941 | |
| Amounts payable within one year | 42/48 | €148,767 | €132,587 | -€16,180 | -10.9% |
| Trade debts | 44 | €506 | - | -€506 | |
| Suppliers | 440/4 | €506 | - | -€506 | |
| Taxes, remuneration and social security | 45 | - | €27 | +€27 | |
| Taxes | 450/3 | - | €27 | +€27 | |
| Other amounts payable | 47/48 | €148,260 | €132,560 | -€15,700 | -10.6% |
| Accrued charges and deferred income | 492/3 | €1,301 | - | -€1,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,024 | +€2,024 | |
| Other operating charges | 640/8 | €102 | €109 | +€7 | +6.9% |
| Gross operating margin | 9900 | -€1,705 | €15,685 | +€17,390 | |
| Operating profit (loss) | 9901 | -€1,807 | €13,551 | +€15,359 | |
| Financial charges | 65/66B | €46 | €171 | +€125 | +273.0% |
| Recurring financial charges | 65 | €46 | €171 | +€125 | +273.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,853 | €13,381 | +€15,234 | |
| Income taxes | 67/77 | - | €27 | +€27 | |
| Profit (loss) for the period | 9904 | -€1,853 | €13,354 | +€15,207 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,853 | €13,354 | +€15,207 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.