PHIMONTA: 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.
PHIMONTA
Largest movements
- Receivables within one year +€26,266
up €26,266 (+79.9%), from €32,879 to €59,145
of which Other amounts receivable: +€40,480
- Profit (loss) carried forward +€53,477
up €53,477 (+56.4%), from -€94,824 to -€41,347
- Trade debts -€29,919
down €29,919 (-72.7%), from €41,136 to €11,218
- Accrued charges and deferred income +€1,800
new in 2025: €1,800
- Gross operating margin +€69,857
up €69,857, from -€15,135 to €54,722
- Depreciation -€4,032
down €4,032 (-96.8%), from €4,167 to €135
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 | €37,188 | €62,841 | +€25,653 | +69.0% |
| Fixed assets | 21/28 | €540 | €405 | -€135 | -25.1% |
| Tangible fixed assets | 22/27 | €135 | €0 | -€135 | -100.0% |
| Plant, machinery and equipment | 23 | €135 | €0 | -€135 | -100.0% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €36,648 | €62,436 | +€25,788 | +70.4% |
| Stocks and contracts in progress | 3 | €1,484 | €1,484 | = | 0.0% |
| Stocks | 30/36 | €1,484 | €1,484 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,879 | €59,145 | +€26,266 | +79.9% |
| Trade receivables | 40 | €32,401 | €18,187 | -€14,215 | -43.9% |
| Other amounts receivable | 41 | €478 | €40,959 | +€40,480 | +8462.0% |
| Cash at bank and in hand | 54/58 | €837 | €296 | -€541 | -64.6% |
| Deferred charges and accrued income | 490/1 | €1,448 | €1,511 | +€63 | +4.3% |
| Total equity and liabilities | 10/49 | €37,188 | €62,841 | +€25,653 | +69.0% |
| Equity | 10/15 | -€69,824 | -€16,347 | +€53,477 | +76.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€94,824 | -€41,347 | +€53,477 | +56.4% |
| Amounts payable | 17/49 | €107,012 | €79,187 | -€27,824 | -26.0% |
| Amounts payable within one year | 42/48 | €107,012 | €77,387 | -€29,624 | -27.7% |
| Trade debts | 44 | €41,136 | €11,218 | -€29,919 | -72.7% |
| Suppliers | 440/4 | €41,136 | €11,218 | -€29,919 | -72.7% |
| Taxes, remuneration and social security | 45 | €332 | €410 | +€79 | +23.7% |
| Taxes | 450/3 | €332 | €410 | +€79 | +23.7% |
| Other amounts payable | 47/48 | €65,544 | €65,759 | +€216 | +0.3% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,167 | €135 | -€4,032 | -96.8% |
| Other operating charges | 640/8 | €684 | €1,008 | +€324 | +47.4% |
| Gross operating margin | 9900 | -€15,135 | €54,722 | +€69,857 | |
| Operating profit (loss) | 9901 | -€19,986 | €53,579 | +€73,565 | |
| Financial income | 75/76B | €0 | €309 | +€309 | +3085600.0% |
| Recurring financial income | 75 | €0 | €309 | +€309 | +3085600.0% |
| Financial charges | 65/66B | €674 | €411 | -€264 | -39.1% |
| Recurring financial charges | 65 | €674 | €411 | -€264 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,660 | €53,477 | +€74,137 | |
| Profit (loss) for the period | 9904 | -€20,660 | €53,477 | +€74,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,660 | €53,477 | +€74,137 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.