Philota: 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.
Philota
Largest movements
- Tangible fixed assets -€10,205
down €10,205 (-5.9%), from €173,462 to €163,258
- Cash -€8,467
down €8,467 (-21.4%), from €39,647 to €31,180
mainly Contributions, distributions and other (-€56,718) and Debts after one year (-€14,856)
- Reserves -€56,718
down €56,718 (-72.4%), from €78,287 to €21,569
of which Distributable reserves: -€54,858
- Other debts +€53,738
up €53,738 (+153%), from €35,200 to €88,938
- Debts after one year -€14,856
down €14,856 (-17.7%), from €83,971 to €69,115
- Other operating charges -€3,455
down €3,455 (-87.1%), from €3,967 to €512
- Gross operating margin +€3,426
up €3,426 (+56.0%), from €6,115 to €9,542
- Depreciation -€718
down €718 (-6.6%), from €10,923 to €10,205
- Financial income +€418
up €418 (+161%), from €260 to €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 | €213,187 | €194,719 | -€18,468 | -8.7% |
| Fixed assets | 21/28 | €173,462 | €163,258 | -€10,205 | -5.9% |
| Tangible fixed assets | 22/27 | €173,462 | €163,258 | -€10,205 | -5.9% |
| Land and buildings | 22 | €173,462 | €163,258 | -€10,205 | -5.9% |
| Current assets | 29/58 | €39,725 | €31,462 | -€8,263 | -20.8% |
| Amounts receivable within one year | 40/41 | €78 | €282 | +€203 | +260% |
| Other amounts receivable | 41 | €78 | €282 | +€203 | +260% |
| Cash at bank and in hand | 54/58 | €39,647 | €31,180 | -€8,467 | -21.4% |
| Total equity and liabilities | 10/49 | €213,187 | €194,719 | -€18,468 | -8.7% |
| Equity | 10/15 | €80,503 | €21,709 | -€58,794 | -73.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €78,287 | €21,569 | -€56,718 | -72.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €76,427 | €21,569 | -€54,858 | -71.8% |
| Profit (loss) carried forward | 14 | -€10,184 | -€12,260 | -€2,076 | -20.4% |
| Amounts payable | 17/49 | €132,684 | €173,010 | +€40,326 | +30.4% |
| Amounts payable after more than one year | 17 | €83,971 | €69,115 | -€14,856 | -17.7% |
| Financial debts | 170/4 | €83,971 | €69,115 | -€14,856 | -17.7% |
| Amounts payable within one year | 42/48 | €48,713 | €103,794 | +€55,080 | +113% |
| Current portion of amounts payable after more than one year | 42 | €13,513 | €14,856 | +€1,343 | +9.9% |
| Other amounts payable | 47/48 | €35,200 | €88,938 | +€53,738 | +153% |
| Accrued charges and deferred income | 492/3 | - | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,923 | €10,205 | -€718 | -6.6% |
| Other operating charges | 640/8 | €3,967 | €512 | -€3,455 | -87.1% |
| Gross operating margin | 9900 | €6,115 | €9,542 | +€3,426 | +56.0% |
| Operating profit (loss) | 9901 | -€8,775 | -€1,175 | +€7,600 | +86.6% |
| Financial income | 75/76B | €260 | €679 | +€418 | +161% |
| Recurring financial income | 75 | €260 | €679 | +€418 | +161% |
| Financial charges | 65/66B | €1,669 | €1,581 | -€89 | -5.3% |
| Recurring financial charges | 65 | €1,669 | €1,581 | -€89 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,184 | -€2,076 | +€8,107 | +79.6% |
| Profit (loss) for the period | 9904 | -€10,184 | -€2,076 | +€8,107 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,184 | -€2,076 | +€8,107 | +79.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.