PHIREN BOIS: 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.
PHIREN BOIS
Largest movements
- Receivables within one year +€6,759
up €6,759 (+3.1%), from €215,830 to €222,589
- Profit (loss) carried forward +€7,759
up €7,759 (+4.4%), from €176,934 to €184,693
- Gross operating margin -€1,351
down €1,351 (-11.1%), from €12,195 to €10,844
- Taxes -€586
down €586 (-17.2%), from €3,410 to €2,824
- Financial charges +€181
up €181 (+226%), from €80 to €261
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,881 | €222,589 | +€6,708 | +3.1% |
| Current assets | 29/58 | €215,881 | €222,589 | +€6,708 | +3.1% |
| Amounts receivable within one year | 40/41 | €215,830 | €222,589 | +€6,759 | +3.1% |
| Other amounts receivable | 41 | €215,830 | €222,589 | +€6,759 | +3.1% |
| Cash at bank and in hand | 54/58 | €51 | - | -€51 | |
| Total equity and liabilities | 10/49 | €215,881 | €222,589 | +€6,708 | +3.1% |
| Equity | 10/15 | €207,694 | €215,453 | +€7,759 | +3.7% |
| Contributions | 10/11 | €10,600 | €10,600 | = | 0.0% |
| Reserves | 13 | €20,160 | €20,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,300 | €18,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,934 | €184,693 | +€7,759 | +4.4% |
| Amounts payable | 17/49 | €8,187 | €7,136 | -€1,051 | -12.8% |
| Amounts payable within one year | 42/48 | €8,187 | €7,136 | -€1,051 | -12.8% |
| Trade debts | 44 | €451 | €1,029 | +€578 | +128% |
| Suppliers | 440/4 | €451 | €1,029 | +€578 | +128% |
| Taxes, remuneration and social security | 45 | €7,736 | €6,107 | -€1,629 | -21.1% |
| Taxes | 450/3 | €7,736 | €6,107 | -€1,629 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | - | -€71 | |
| Gross operating margin | 9900 | €12,195 | €10,844 | -€1,351 | -11.1% |
| Operating profit (loss) | 9901 | €12,124 | €10,844 | -€1,280 | -10.6% |
| Financial charges | 65/66B | €80 | €261 | +€181 | +226% |
| Recurring financial charges | 65 | €80 | €261 | +€181 | +226% |
| Profit (loss) for the period before taxes | 9903 | €12,044 | €10,583 | -€1,461 | -12.1% |
| Income taxes | 67/77 | €3,410 | €2,824 | -€586 | -17.2% |
| Profit (loss) for the period | 9904 | €8,634 | €7,759 | -€875 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,634 | €7,759 | -€875 | -10.1% |
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 30 October 2026 via checked.be.