PHIOMICRON: 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.
PHIOMICRON
Largest movements
- Cash +€22,667
up €22,667 (+88.2%), from €25,706 to €48,373
mainly Other debts (+€52,153) and Receivables within one year (+€10,758)
- Receivables within one year -€10,758
down €10,758 (-49.4%), from €21,785 to €11,027
of which Trade receivables: -€8,712
- Tangible fixed assets -€8,681
down €8,681 (-30.3%), from €28,693 to €20,012
of which Other tangible fixed assets: -€8,185
- Stocks and contracts -€1,751
down €1,751 (-45.0%), from €3,890 to €2,139
- Other debts +€52,153
up €52,153 (+292.3%), from €17,842 to €69,995
- Profit (loss) carried forward -€27,647
down €27,647, from €1,637 to -€26,010
- Tax, wage and social debts -€12,310
down €12,310 (-89.4%), from €13,769 to €1,459
- Trade debts -€5,989
down €5,989 (-75.4%), from €7,948 to €1,959
- Debts after one year -€5,342
down €5,342 (-64.8%), from €8,242 to €2,900
- Financial charges +€55,981
up €55,981 (+2435.9%), from €2,298 to €58,279
- Gross operating margin +€5,026
up €5,026 (+14.2%), from €35,296 to €40,322
- Taxes -€5,025
down €5,025 (-96.8%), from €5,189 to €164
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 | €83,880 | €84,846 | +€966 | +1.2% |
| Fixed assets | 21/28 | €28,693 | €20,012 | -€8,681 | -30.3% |
| Tangible fixed assets | 22/27 | €28,693 | €20,012 | -€8,681 | -30.3% |
| Furniture and vehicles | 24 | €1,200 | €704 | -€496 | -41.3% |
| Other tangible fixed assets | 26 | €27,493 | €19,308 | -€8,185 | -29.8% |
| Current assets | 29/58 | €55,187 | €64,834 | +€9,647 | +17.5% |
| Stocks and contracts in progress | 3 | €3,890 | €2,139 | -€1,751 | -45.0% |
| Stocks | 30/36 | €3,890 | €2,139 | -€1,751 | -45.0% |
| Amounts receivable within one year | 40/41 | €21,785 | €11,027 | -€10,758 | -49.4% |
| Trade receivables | 40 | €17,539 | €8,827 | -€8,712 | -49.7% |
| Other amounts receivable | 41 | €4,246 | €2,200 | -€2,046 | -48.2% |
| Cash at bank and in hand | 54/58 | €25,706 | €48,373 | +€22,667 | +88.2% |
| Deferred charges and accrued income | 490/1 | €3,806 | €3,295 | -€510 | -13.4% |
| Total equity and liabilities | 10/49 | €83,880 | €84,846 | +€966 | +1.2% |
| Equity | 10/15 | €30,837 | €3,190 | -€27,647 | -89.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,000 | €23,000 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,637 | -€26,010 | -€27,647 | |
| Amounts payable | 17/49 | €53,043 | €81,655 | +€28,612 | +53.9% |
| Amounts payable after more than one year | 17 | €8,242 | €2,900 | -€5,342 | -64.8% |
| Financial debts | 170/4 | €8,242 | €2,900 | -€5,342 | -64.8% |
| Amounts payable within one year | 42/48 | €44,800 | €78,755 | +€33,955 | +75.8% |
| Current portion of amounts payable after more than one year | 42 | €5,241 | €5,342 | +€101 | +1.9% |
| Trade debts | 44 | €7,948 | €1,959 | -€5,989 | -75.4% |
| Suppliers | 440/4 | €7,948 | €1,959 | -€5,989 | -75.4% |
| Taxes, remuneration and social security | 45 | €13,769 | €1,459 | -€12,310 | -89.4% |
| Taxes | 450/3 | €13,769 | €1,459 | -€12,310 | -89.4% |
| Other amounts payable | 47/48 | €17,842 | €69,995 | +€52,153 | +292.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,681 | €8,681 | = | 0.0% |
| Other operating charges | 640/8 | €358 | €368 | +€10 | +2.8% |
| Non-recurring operating charges | 66A | €1,145 | €482 | -€664 | -57.9% |
| Gross operating margin | 9900 | €35,296 | €40,322 | +€5,026 | +14.2% |
| Operating profit (loss) | 9901 | €25,111 | €30,791 | +€5,680 | +22.6% |
| Financial income | 75/76B | €2 | €6 | +€4 | +207.1% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +207.1% |
| Financial charges | 65/66B | €2,298 | €58,279 | +€55,981 | +2435.9% |
| Recurring financial charges | 65 | €2,298 | €58,279 | +€55,981 | +2435.9% |
| Profit (loss) for the period before taxes | 9903 | €22,815 | -€27,483 | -€50,297 | |
| Income taxes | 67/77 | €5,189 | €164 | -€5,025 | -96.8% |
| Profit (loss) for the period | 9904 | €17,625 | -€27,647 | -€45,272 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,625 | -€27,647 | -€45,272 |
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 5 October 2026 via checked.be.