Phimore: 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.
Phimore
Largest movements
- Cash -€2,034
down €2,034 (-99.3%), from €2,049 to €15
mainly Net result for the year (-€5,916) and Other debts (-€1,357)
- Tangible fixed assets -€1,727
down €1,727 (-66.4%), from €2,602 to €875
- Receivables within one year -€851
down €851 (-3.9%), from €22,071 to €21,219
of which Other amounts receivable: -€851
- Profit (loss) carried forward -€5,916
down €5,916 (-57.7%), from -€10,252 to -€16,168
- Trade debts +€2,783
up €2,783 (+121.4%), from €2,293 to €5,075
- Other debts -€1,357
down €1,357 (-25.8%), from €5,253 to €3,896
- Depreciation -€1,447
down €1,447 (-45.6%), from €3,173 to €1,727
- Financial charges -€1,287
down €1,287 (-97.0%), from €1,327 to €40
- Gross operating margin +€1,109
up €1,109 (+21.1%), from -€5,258 to -€4,149
- Taxes -€140
down €140 (-100.0%), from €140 to €0
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 | €26,721 | €22,109 | -€4,612 | -17.3% |
| Fixed assets | 21/28 | €2,602 | €875 | -€1,727 | -66.4% |
| Tangible fixed assets | 22/27 | €2,602 | €875 | -€1,727 | -66.4% |
| Furniture and vehicles | 24 | €2,602 | €875 | -€1,727 | -66.4% |
| Current assets | 29/58 | €24,119 | €21,234 | -€2,885 | -12.0% |
| Amounts receivable within one year | 40/41 | €22,071 | €21,219 | -€851 | -3.9% |
| Trade receivables | 40 | €21,203 | €21,203 | = | 0.0% |
| Other amounts receivable | 41 | €867 | €16 | -€851 | -98.2% |
| Cash at bank and in hand | 54/58 | €2,049 | €15 | -€2,034 | -99.3% |
| Total equity and liabilities | 10/49 | €26,721 | €22,109 | -€4,612 | -17.3% |
| Equity | 10/15 | €18,915 | €12,998 | -€5,916 | -31.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €22,667 | €22,667 | = | 0.0% |
| Distributable reserves | 133 | €22,667 | €22,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,252 | -€16,168 | -€5,916 | -57.7% |
| Amounts payable | 17/49 | €7,806 | €9,111 | +€1,304 | +16.7% |
| Amounts payable within one year | 42/48 | €7,806 | €9,111 | +€1,304 | +16.7% |
| Trade debts | 44 | €2,293 | €5,075 | +€2,783 | +121.4% |
| Suppliers | 440/4 | €2,293 | €5,075 | +€2,783 | +121.4% |
| Taxes, remuneration and social security | 45 | €261 | €140 | -€122 | -46.6% |
| Taxes | 450/3 | €261 | €140 | -€122 | -46.6% |
| Other amounts payable | 47/48 | €5,253 | €3,896 | -€1,357 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,173 | €1,727 | -€1,447 | -45.6% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€5,258 | -€4,149 | +€1,109 | +21.1% |
| Operating profit (loss) | 9901 | -€8,431 | -€5,876 | +€2,556 | +30.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,327 | €40 | -€1,287 | -97.0% |
| Recurring financial charges | 65 | €1,327 | €40 | -€1,287 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,758 | -€5,916 | +€3,842 | +39.4% |
| Income taxes | 67/77 | €140 | €0 | -€140 | -100.0% |
| Profit (loss) for the period | 9904 | -€9,898 | -€5,916 | +€3,981 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,898 | -€5,916 | +€3,981 | +40.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.