PHIMA: 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.
What changed
PHIMA
NACE 68.310, Real estate agency activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€12,483
2024 · -€78,671+€66,188
Equity
€439,377
2024 · €451,861-€12,483
Cash
€7,468
2024 · €2,174+€5,293
Balance sheet total
€6.5m
2024 · €6.6m-€11,691
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income +€117,461
up €117,461 (+89.5%), from €131,276 to €248,738
of which Financial income: +€120,413
- Financial charges +€105,886
up €105,886 (+68.7%), from €154,118 to €260,004
of which Financial charges: +€105,934
- Turnover +€69,250
new in 2025: €69,250
- Goods and materials +€62,164
new in 2025: €62,164
- Services and other goods +€1,873
up €1,873 (+29.3%), from €6,389 to €8,262
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.
Result 2024
-€78,671
Turnover
+€69,250
Goods and materials
-€62,164
Services and other goods
-€1,873
Write-downs
+€427
Other operating charges
-€220
Other operating items
+€49,193
Financial income
+€117,461
Financial charges
-€105,886
Result 2025
-€12,483
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€5,293
Investment
€0
Financing
€0
Cash 2024
€2,174
From operations (derived)
+€5,293
Net result for the year
-€12,483
Stocks and contracts
+€62,164
Receivables within one year
-€45,179
Trade debts
+€40,924
Other debts
-€40,131
Cash 2025
€7,468
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,558,870 | €6,547,179 | -€11,691 | -0.2% |
| Fixed assets | 21/28 | €399,939 | €399,939 | = | 0.0% |
| Financial fixed assets | 28 | €399,939 | €399,939 | = | 0.0% |
| Affiliated companies | 280/1 | €399,939 | €399,939 | = | 0.0% |
| Participating interests | 280 | €399,939 | €399,939 | = | 0.0% |
| Current assets | 29/58 | €6,158,931 | €6,147,240 | -€11,691 | -0.2% |
| Stocks and contracts in progress | 3 | €271,044 | €208,881 | -€62,164 | -22.9% |
| Stocks | 30/36 | €271,044 | €208,881 | -€62,164 | -22.9% |
| Property held for sale | 35 | €271,044 | €208,881 | -€62,164 | -22.9% |
| Amounts receivable within one year | 40/41 | €5,885,712 | €5,930,892 | +€45,179 | +0.8% |
| Trade receivables | 40 | €50,712 | €88,411 | +€37,699 | +74.3% |
| Other amounts receivable | 41 | €5,835,000 | €5,842,480 | +€7,480 | +0.1% |
| Cash at bank and in hand | 54/58 | €2,174 | €7,468 | +€5,293 | +243% |
| Total equity and liabilities | 10/49 | €6,558,870 | €6,547,179 | -€11,691 | -0.2% |
| Equity | 10/15 | €451,861 | €439,377 | -€12,483 | -2.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €351,861 | €339,377 | -€12,483 | -3.5% |
| Non-distributable reserves | 130/1 | €102,252 | €102,252 | = | 0.0% |
| Legal reserve | 130 | €102,252 | €102,252 | = | 0.0% |
| Distributable reserves | 133 | €249,609 | €237,125 | -€12,483 | -5.0% |
| Amounts payable | 17/49 | €6,107,009 | €6,107,801 | +€793 | 0.0% |
| Amounts payable within one year | 42/48 | €6,107,009 | €6,107,801 | +€793 | 0.0% |
| Trade debts | 44 | €52,299 | €93,223 | +€40,924 | +78.3% |
| Suppliers | 440/4 | €52,299 | €93,223 | +€40,924 | +78.3% |
| Other amounts payable | 47/48 | €6,054,710 | €6,014,579 | -€40,131 | -0.7% |
| Operating income | 70/76A | - | €71,730 | +€71,730 | |
| Turnover | 70 | - | €69,250 | +€69,250 | |
| Non-recurring operating income | 76A | - | €2,480 | +€2,480 | |
| Operating charges | 60/66A | €55,830 | €72,948 | +€17,118 | +30.7% |
| Goods for resale, raw materials and consumables | 60 | - | €62,164 | +€62,164 | |
| Change in stocks: decrease (increase) | 609 | - | €62,164 | +€62,164 | |
| Services and other goods | 61 | €6,389 | €8,262 | +€1,873 | +29.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €427 | - | -€427 | |
| Other operating charges | 640/8 | €2,302 | €2,522 | +€220 | +9.6% |
| Non-recurring operating charges | 66A | €46,712 | - | -€46,712 | |
| Operating profit (loss) | 9901 | -€55,830 | -€1,218 | +€54,612 | +97.8% |
| Financial income | 75/76B | €131,276 | €248,738 | +€117,461 | +89.5% |
| Recurring financial income | 75 | €128,325 | €248,738 | +€120,413 | +93.8% |
| Income from current assets | 751 | €128,325 | €248,738 | +€120,413 | +93.8% |
| Non-recurring financial income | 76B | €2,951 | - | -€2,951 | |
| Financial charges | 65/66B | €154,118 | €260,004 | +€105,886 | +68.7% |
| Recurring financial charges | 65 | €154,070 | €260,004 | +€105,934 | +68.8% |
| Debt charges | 650 | €150,820 | €254,470 | +€103,650 | +68.7% |
| Other financial charges | 652/9 | €3,250 | €5,534 | +€2,284 | +70.3% |
| Non-recurring financial charges | 66B | €49 | - | -€49 | |
| Profit (loss) for the period before taxes | 9903 | -€78,671 | -€12,483 | +€66,188 | +84.1% |
| Profit (loss) for the period | 9904 | -€78,671 | -€12,483 | +€66,188 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,671 | -€12,483 | +€66,188 | +84.1% |
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 13 October 2026 via checked.be.