PHILPS - ARMS - ENGINEERING - CONTRACTORS: 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.
PHILPS - ARMS - ENGINEERING - CONTRACTORS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€4,125
up €4,125, from -€3,682 to €443
- Other debts -€3,725
down €3,725 (-94.4%), from €3,946 to €221
- Gross operating margin +€179
up €179 (+2.4%), from €7,396 to €7,575
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €362,086 | €362,086 | = | 0.0% |
| Fixed assets | 21/28 | €362,086 | €362,086 | = | 0.0% |
| Tangible fixed assets | 22/27 | €362,086 | €362,086 | = | 0.0% |
| Land and buildings | 22 | €362,086 | €362,086 | = | 0.0% |
| Total equity and liabilities | 10/49 | €362,086 | €362,086 | = | 0.0% |
| Equity | 10/15 | €73,141 | €77,365 | +€4,225 | +5.8% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Revaluation surpluses | 12 | €7,622 | €7,622 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,300 | +€100 | +1.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,300 | +€100 | +1.6% |
| Legal reserve | 130 | €6,200 | €6,300 | +€100 | +1.6% |
| Profit (loss) carried forward | 14 | -€3,682 | €443 | +€4,125 | |
| Amounts payable | 17/49 | €288,946 | €284,721 | -€4,225 | -1.5% |
| Amounts payable after more than one year | 17 | €285,000 | €284,500 | -€500 | -0.2% |
| Financial debts | 170/4 | €285,000 | €284,500 | -€500 | -0.2% |
| Amounts payable within one year | 42/48 | €3,946 | €221 | -€3,725 | -94.4% |
| Other amounts payable | 47/48 | €3,946 | €221 | -€3,725 | -94.4% |
| Other operating charges | 640/8 | €3,310 | €3,350 | +€40 | +1.2% |
| Gross operating margin | 9900 | €7,396 | €7,575 | +€179 | +2.4% |
| Operating profit (loss) | 9901 | €4,086 | €4,225 | +€139 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €4,086 | €4,225 | +€139 | +3.4% |
| Profit (loss) for the period | 9904 | €4,086 | €4,225 | +€139 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,086 | €4,225 | +€139 | +3.4% |
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 18 October 2026 via checked.be.