PHILOSCRIPT: 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.
PHILOSCRIPT
Largest movements
- Cash -€6,610
down €6,610 (-28.2%), from €23,446 to €16,835
mainly Other debts (-€15,787) and Net result for the year (-€8,640)
- Tangible fixed assets -€1,916
down €1,916 (-52.3%), from €3,664 to €1,748
of which Furniture and vehicles: -€1,700
- Receivables within one year +€558
up €558 (+5.2%), from €10,838 to €11,396
of which Other amounts receivable: +€471
- Trade debts +€16,384
up €16,384 (+58.3%), from €28,109 to €44,493
- Other debts -€15,787
down €15,787 (-23.2%), from €68,168 to €52,381
- Profit (loss) carried forward -€8,640
down €8,640 (-13.3%), from -€65,157 to -€73,796
- Gross operating margin -€14,652
down €14,652, from €13,683 to -€969
- Depreciation -€222
down €222 (-10.4%), from €2,138 to €1,916
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 | €38,125 | €30,157 | -€7,968 | -20.9% |
| Fixed assets | 21/28 | €3,841 | €1,926 | -€1,916 | -49.9% |
| Tangible fixed assets | 22/27 | €3,664 | €1,748 | -€1,916 | -52.3% |
| Plant, machinery and equipment | 23 | €701 | €485 | -€216 | -30.8% |
| Furniture and vehicles | 24 | €2,962 | €1,263 | -€1,700 | -57.4% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €34,284 | €28,232 | -€6,052 | -17.7% |
| Amounts receivable within one year | 40/41 | €10,838 | €11,396 | +€558 | +5.2% |
| Trade receivables | 40 | €8,453 | €8,540 | +€87 | +1.0% |
| Other amounts receivable | 41 | €2,385 | €2,856 | +€471 | +19.8% |
| Cash at bank and in hand | 54/58 | €23,446 | €16,835 | -€6,610 | -28.2% |
| Total equity and liabilities | 10/49 | €38,125 | €30,157 | -€7,968 | -20.9% |
| Equity | 10/15 | -€58,337 | -€66,976 | -€8,640 | -14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,157 | -€73,796 | -€8,640 | -13.3% |
| Amounts payable | 17/49 | €96,462 | €97,134 | +€672 | +0.7% |
| Amounts payable within one year | 42/48 | €96,462 | €97,134 | +€672 | +0.7% |
| Trade debts | 44 | €28,109 | €44,493 | +€16,384 | +58.3% |
| Suppliers | 440/4 | €28,109 | €44,493 | +€16,384 | +58.3% |
| Taxes, remuneration and social security | 45 | €185 | €260 | +€75 | +40.4% |
| Taxes | 450/3 | €185 | €260 | +€75 | +40.4% |
| Other amounts payable | 47/48 | €68,168 | €52,381 | -€15,787 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,138 | €1,916 | -€222 | -10.4% |
| Other operating charges | 640/8 | €763 | €754 | -€9 | -1.2% |
| Non-recurring operating charges | 66A | - | €4,678 | +€4,678 | |
| Gross operating margin | 9900 | €13,683 | -€969 | -€14,652 | |
| Operating profit (loss) | 9901 | €10,781 | -€8,317 | -€19,099 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €90 | €45 | -€45 | -50.1% |
| Recurring financial charges | 65 | €90 | €45 | -€45 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €10,693 | -€8,362 | -€19,056 | |
| Income taxes | 67/77 | €198 | €277 | +€80 | +40.3% |
| Profit (loss) for the period | 9904 | €10,496 | -€8,640 | -€19,135 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,496 | -€8,640 | -€19,135 |
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 28 September 2026 via checked.be.