PhiloCité: 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.
PhiloCité
Largest movements
- Cash +€145,092
up €145,092 (+41.5%), from €349,571 to €494,663
mainly Net result for the year (+€214,530) and Trade debts (+€2,605)
- Receivables within one year +€56,604
up €56,604 (+282.8%), from €20,019 to €76,623
of which Trade receivables: +€60,054
- Reserves +€214,530
up €214,530 (+99.9%), from €214,726 to €429,256
- Tax, wage and social debts -€13,270
down €13,270 (-16.1%), from €82,219 to €68,949
- Gross operating margin +€234,621
up €234,621 (+46.2%), from €507,505 to €742,126
- Staff costs -€73,548
down €73,548 (-12.3%), from €595,988 to €522,440
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 | €378,611 | €582,476 | +€203,865 | +53.8% |
| Fixed assets | 21/28 | €5,500 | €6,904 | +€1,404 | +25.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | - | €1,404 | +€1,404 | |
| Plant, machinery and equipment | 23 | - | €1,404 | +€1,404 | |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €373,111 | €575,572 | +€202,461 | +54.3% |
| Amounts receivable within one year | 40/41 | €20,019 | €76,623 | +€56,604 | +282.8% |
| Trade receivables | 40 | €4,016 | €64,070 | +€60,054 | +1495.4% |
| Other amounts receivable | 41 | €16,003 | €12,553 | -€3,450 | -21.6% |
| Cash at bank and in hand | 54/58 | €349,571 | €494,663 | +€145,092 | +41.5% |
| Deferred charges and accrued income | 490/1 | €3,521 | €4,286 | +€765 | +21.7% |
| Total equity and liabilities | 10/49 | €378,611 | €582,476 | +€203,865 | +53.8% |
| Equity | 10/15 | €294,220 | €508,750 | +€214,530 | +72.9% |
| Contributions | 10/11 | €31,999 | €31,999 | = | 0.0% |
| Capital | 10 | €31,999 | €31,999 | = | 0.0% |
| Reserves | 13 | €214,726 | €429,256 | +€214,530 | +99.9% |
| Profit (loss) carried forward | 14 | €47,495 | €47,495 | = | 0.0% |
| Amounts payable | 17/49 | €84,391 | €73,726 | -€10,665 | -12.6% |
| Amounts payable within one year | 42/48 | €84,391 | €73,726 | -€10,665 | -12.6% |
| Trade debts | 44 | €2,172 | €4,777 | +€2,605 | +119.9% |
| Suppliers | 440/4 | €2,172 | €4,777 | +€2,605 | +119.9% |
| Taxes, remuneration and social security | 45 | €82,219 | €68,949 | -€13,270 | -16.1% |
| Remuneration and social security | 454/9 | €82,219 | €68,949 | -€13,270 | -16.1% |
| Non-recurring operating income | 76A | - | €215,296 | +€215,296 | |
| Goods, raw materials, services and sundry goods | 60/61 | €63,057 | €57,077 | -€5,980 | -9.5% |
| Remuneration, social security and pensions | 62 | €595,988 | €522,440 | -€73,548 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €384 | €246 | -€138 | -35.9% |
| Other operating charges | 640/8 | €4,647 | €4,426 | -€221 | -4.8% |
| Gross operating margin | 9900 | €507,505 | €742,126 | +€234,621 | +46.2% |
| Operating profit (loss) | 9901 | -€93,514 | €215,014 | +€308,528 | |
| Financial income | 75/76B | €13 | €2 | -€11 | -84.6% |
| Recurring financial income | 75 | €13 | €2 | -€11 | -84.6% |
| Financial charges | 65/66B | €71 | €486 | +€415 | +584.5% |
| Recurring financial charges | 65 | €71 | €486 | +€415 | +584.5% |
| Profit (loss) for the period before taxes | 9903 | -€93,572 | €214,530 | +€308,102 | |
| Profit (loss) for the period | 9904 | -€93,572 | €214,530 | +€308,102 | |
| Profit (loss) for the period to be appropriated | 9905 | -€93,572 | €214,530 | +€308,102 |
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 5 October 2026 via checked.be.