PHILOO: 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.
PHILOO
Largest movements
- Tangible fixed assets -€7,453
down €7,453 (-31.8%), from €23,421 to €15,968
- Cash +€5,983
up €5,983 (+9.2%), from €65,264 to €71,247
mainly Net result for the year (+€10,150) and Depreciation (+€7,453)
- Profit (loss) carried forward +€10,150
up €10,150 (+14.8%), from €68,368 to €78,518
- Debts after one year -€7,309
down €7,309 (-85.5%), from €8,551 to €1,242
- Other debts -€2,905
down €2,905 (-24.8%), from €11,712 to €8,806
- Gross operating margin -€1,258
down €1,258 (-5.2%), from €24,047 to €22,789
- Other operating charges +€393
up €393 (+38.3%), from €1,028 to €1,421
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 | €98,229 | €98,233 | +€4 | 0.0% |
| Fixed assets | 21/28 | €23,421 | €16,468 | -€6,953 | -29.7% |
| Tangible fixed assets | 22/27 | €23,421 | €15,968 | -€7,453 | -31.8% |
| Furniture and vehicles | 24 | €23,421 | €15,968 | -€7,453 | -31.8% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €74,807 | €81,765 | +€6,958 | +9.3% |
| Amounts receivable within one year | 40/41 | €9,543 | €10,518 | +€975 | +10.2% |
| Trade receivables | 40 | €9,290 | €10,087 | +€796 | +8.6% |
| Other amounts receivable | 41 | €253 | €432 | +€179 | +70.7% |
| Cash at bank and in hand | 54/58 | €65,264 | €71,247 | +€5,983 | +9.2% |
| Total equity and liabilities | 10/49 | €98,229 | €98,233 | +€4 | 0.0% |
| Equity | 10/15 | €69,368 | €79,518 | +€10,150 | +14.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,368 | €78,518 | +€10,150 | +14.8% |
| Amounts payable | 17/49 | €28,861 | €18,715 | -€10,146 | -35.2% |
| Amounts payable after more than one year | 17 | €8,551 | €1,242 | -€7,309 | -85.5% |
| Financial debts | 170/4 | €8,551 | €1,242 | -€7,309 | -85.5% |
| Amounts payable within one year | 42/48 | €20,309 | €17,473 | -€2,836 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €7,073 | €7,309 | +€237 | +3.4% |
| Trade debts | 44 | €631 | €573 | -€59 | -9.3% |
| Suppliers | 440/4 | €631 | €573 | -€59 | -9.3% |
| Taxes, remuneration and social security | 45 | €894 | €785 | -€109 | -12.2% |
| Taxes | 450/3 | €894 | €785 | -€109 | -12.2% |
| Other amounts payable | 47/48 | €11,712 | €8,806 | -€2,905 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,453 | €7,453 | = | 0.0% |
| Other operating charges | 640/8 | €1,028 | €1,421 | +€393 | +38.3% |
| Gross operating margin | 9900 | €24,047 | €22,789 | -€1,258 | -5.2% |
| Operating profit (loss) | 9901 | €15,566 | €13,914 | -€1,652 | -10.6% |
| Financial income | 75/76B | €3 | €2 | -€1 | -33.4% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -33.4% |
| Financial charges | 65/66B | €710 | €481 | -€229 | -32.3% |
| Recurring financial charges | 65 | €710 | €481 | -€229 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €14,858 | €13,435 | -€1,423 | -9.6% |
| Income taxes | 67/77 | €3,394 | €3,285 | -€109 | -3.2% |
| Profit (loss) for the period | 9904 | €11,464 | €10,150 | -€1,314 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,464 | €10,150 | -€1,314 | -11.5% |
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 30 September 2026 via checked.be.