Philomène Management: 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.
Philomène Management
Largest movements
- Receivables after one year -€162,512
down €162,512 (-89.0%), from €182,500 to €19,988
- Receivables within one year +€52,427
up €52,427 (+151%), from €34,785 to €87,212
of which Other amounts receivable: +€61,978
- Deferred charges and accrued income -€15,549
down €15,549 (-77.0%), from €20,205 to €4,656
- Cash -€8,315
down €8,315 (-14.3%), from €58,002 to €49,687
mainly Other debts (-€116,307) and Contributions, distributions and other (-€67,998)
- Tangible fixed assets +€3,521
up €3,521 (+16.0%), from €21,994 to €25,514
of which Furniture and vehicles: +€3,728
- Other debts -€116,307
down €116,307 (-63.1%), from €184,305 to €67,998
- Reserves -€32,586
down €32,586 (-27.8%), from €117,268 to €84,682
- Tax, wage and social debts +€11,810
up €11,810 (+156%), from €7,566 to €19,376
- Trade debts +€4,593
up €4,593 (+232%), from €1,982 to €6,575
- Gross operating margin -€21,569
down €21,569 (-28.8%), from €74,969 to €53,400
- Depreciation -€3,137
down €3,137 (-49.7%), from €6,318 to €3,181
- Financial income -€2,854
down €2,854 (-43.7%), from €6,534 to €3,679
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 | €317,486 | €187,057 | -€130,429 | -41.1% |
| Fixed assets | 21/28 | €21,994 | €25,514 | +€3,521 | +16.0% |
| Tangible fixed assets | 22/27 | €21,994 | €25,514 | +€3,521 | +16.0% |
| Land and buildings | 22 | €8,762 | €8,762 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,381 | €11,454 | +€73 | +0.6% |
| Furniture and vehicles | 24 | €731 | €4,459 | +€3,728 | +510% |
| Other tangible fixed assets | 26 | €1,120 | €840 | -€280 | -25.0% |
| Current assets | 29/58 | €295,492 | €161,542 | -€133,950 | -45.3% |
| Amounts receivable after more than one year | 29 | €182,500 | €19,988 | -€162,512 | -89.0% |
| Other amounts receivable | 291 | €182,500 | €19,988 | -€162,512 | -89.0% |
| Amounts receivable within one year | 40/41 | €34,785 | €87,212 | +€52,427 | +151% |
| Trade receivables | 40 | €21,226 | €11,675 | -€9,551 | -45.0% |
| Other amounts receivable | 41 | €13,559 | €75,537 | +€61,978 | +457% |
| Cash at bank and in hand | 54/58 | €58,002 | €49,687 | -€8,315 | -14.3% |
| Deferred charges and accrued income | 490/1 | €20,205 | €4,656 | -€15,549 | -77.0% |
| Total equity and liabilities | 10/49 | €317,486 | €187,057 | -€130,429 | -41.1% |
| Equity | 10/15 | €123,468 | €90,882 | -€32,586 | -26.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €117,268 | €84,682 | -€32,586 | -27.8% |
| Distributable reserves | 133 | €117,268 | €84,682 | -€32,586 | -27.8% |
| Amounts payable | 17/49 | €194,018 | €96,174 | -€97,844 | -50.4% |
| Amounts payable within one year | 42/48 | €194,018 | €96,174 | -€97,844 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €64 | - | -€64 | |
| Financial debts | 43 | €100 | €2,225 | +€2,124 | +2,116% |
| Credit institutions | 430/8 | €100 | €2,225 | +€2,124 | +2,116% |
| Trade debts | 44 | €1,982 | €6,575 | +€4,593 | +232% |
| Suppliers | 440/4 | €1,982 | €6,575 | +€4,593 | +232% |
| Taxes, remuneration and social security | 45 | €7,566 | €19,376 | +€11,810 | +156% |
| Taxes | 450/3 | €7,566 | €19,376 | +€11,810 | +156% |
| Other amounts payable | 47/48 | €184,305 | €67,998 | -€116,307 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,318 | €3,181 | -€3,137 | -49.7% |
| Other operating charges | 640/8 | €1,209 | €1,554 | +€345 | +28.5% |
| Non-recurring operating charges | 66A | €336 | - | -€336 | |
| Gross operating margin | 9900 | €74,969 | €53,400 | -€21,569 | -28.8% |
| Operating profit (loss) | 9901 | €67,105 | €48,665 | -€18,440 | -27.5% |
| Financial income | 75/76B | €6,534 | €3,679 | -€2,854 | -43.7% |
| Recurring financial income | 75 | €6,534 | €3,679 | -€2,854 | -43.7% |
| Financial charges | 65/66B | €121 | €123 | +€3 | +2.2% |
| Recurring financial charges | 65 | €121 | €123 | +€3 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €73,518 | €52,221 | -€21,297 | -29.0% |
| Income taxes | 67/77 | €17,063 | €16,809 | -€255 | -1.5% |
| Profit (loss) for the period | 9904 | €56,455 | €35,413 | -€21,042 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,455 | €35,413 | -€21,042 | -37.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.