PHIMA IMMO: 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.
PHIMA IMMO
Largest movements
- Receivables within one year +€69,458
new in 2024: €69,458
- Tangible fixed assets -€30,822
down €30,822 (-2.6%), from €1.2m to €1.1m
of which Land and buildings: -€29,385
- Cash -€17,136
down €17,136 (-67.7%), from €25,296 to €8,160
mainly Current portion of long-term debt (-€596,581) and Other debts (-€81,431)
- Current portion of long-term debt -€596,581
down €596,581 (-85.3%), from €699,581 to €103,000
- Debts after one year +€475,917
up €475,917 (+417.0%), from €114,132 to €590,049
- Trade debts +€127,834
up €127,834 (+119.1%), from €107,355 to €235,189
- Profit (loss) carried forward +€95,761
up €95,761, from -€90,543 to €5,218
- Other debts -€81,431
down €81,431 (-44.6%), from €182,700 to €101,269
- Gross operating margin -€49,852
down €49,852 (-20.2%), from €246,711 to €196,859
- Other operating charges -€13,407
down €13,407 (-33.4%), from €40,147 to €26,740
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,191,825 | €1,213,325 | +€21,500 | +1.8% |
| Fixed assets | 21/28 | €1,166,529 | €1,135,707 | -€30,822 | -2.6% |
| Tangible fixed assets | 22/27 | €1,165,303 | €1,134,481 | -€30,822 | -2.6% |
| Land and buildings | 22 | €1,152,792 | €1,123,407 | -€29,385 | -2.5% |
| Plant, machinery and equipment | 23 | €12,511 | €11,074 | -€1,437 | -11.5% |
| Financial fixed assets | 28 | €1,226 | €1,226 | = | 0.0% |
| Current assets | 29/58 | €25,296 | €77,618 | +€52,322 | +206.8% |
| Amounts receivable within one year | 40/41 | - | €69,458 | +€69,458 | |
| Trade receivables | 40 | - | €69,458 | +€69,458 | |
| Cash at bank and in hand | 54/58 | €25,296 | €8,160 | -€17,136 | -67.7% |
| Total equity and liabilities | 10/49 | €1,191,825 | €1,213,325 | +€21,500 | +1.8% |
| Equity | 10/15 | €88,057 | €183,818 | +€95,761 | +108.7% |
| Contributions | 10/11 | €178,600 | €178,600 | = | 0.0% |
| Capital | 10 | €178,600 | €178,600 | = | 0.0% |
| Issued capital | 100 | €178,600 | €178,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,543 | €5,218 | +€95,761 | |
| Amounts payable | 17/49 | €1,103,768 | €1,029,507 | -€74,261 | -6.7% |
| Amounts payable after more than one year | 17 | €114,132 | €590,049 | +€475,917 | +417.0% |
| Financial debts | 170/4 | €114,132 | €590,049 | +€475,917 | +417.0% |
| Amounts payable within one year | 42/48 | €989,636 | €439,458 | -€550,178 | -55.6% |
| Current portion of amounts payable after more than one year | 42 | €699,581 | €103,000 | -€596,581 | -85.3% |
| Trade debts | 44 | €107,355 | €235,189 | +€127,834 | +119.1% |
| Suppliers | 440/4 | €107,355 | €235,189 | +€127,834 | +119.1% |
| Other amounts payable | 47/48 | €182,700 | €101,269 | -€81,431 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,824 | €30,821 | -€3 | 0.0% |
| Other operating charges | 640/8 | €40,147 | €26,740 | -€13,407 | -33.4% |
| Gross operating margin | 9900 | €246,711 | €196,859 | -€49,852 | -20.2% |
| Operating profit (loss) | 9901 | €175,740 | €139,298 | -€36,442 | -20.7% |
| Financial charges | 65/66B | €42,200 | €43,536 | +€1,336 | +3.2% |
| Recurring financial charges | 65 | €42,200 | €43,536 | +€1,336 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €133,540 | €95,762 | -€37,778 | -28.3% |
| Profit (loss) for the period | 9904 | €133,540 | €95,762 | -€37,778 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €133,540 | €95,762 | -€37,778 | -28.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.