PHIRIKA: 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.
PHIRIKA
Largest movements
- Receivables after one year -€97,000
no longer reported in 2025 (was €97,000)
- Other debts -€139,000
down €139,000 (-99.3%), from €140,000 to €1,000
- Tax, wage and social debts +€42,000
up €42,000 (+813.5%), from €5,163 to €47,163
- Financial income -€64,726
down €64,726 (-94.6%), from €68,427 to €3,701
- Taxes -€5,389
no longer reported in 2025 (was €5,389)
- Gross operating margin +€4,726
up €4,726 (+47.9%), from -€9,874 to -€5,147
- Financial charges -€416
down €416 (-93.6%), from €444 to €29
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 | €1,273,971 | €1,175,810 | -€98,161 | -7.7% |
| Fixed assets | 21/28 | €793,000 | €793,000 | = | 0.0% |
| Financial fixed assets | 28 | €793,000 | €793,000 | = | 0.0% |
| Current assets | 29/58 | €480,971 | €382,810 | -€98,161 | -20.4% |
| Amounts receivable after more than one year | 29 | €97,000 | - | -€97,000 | |
| Other amounts receivable | 291 | €97,000 | - | -€97,000 | |
| Amounts receivable within one year | 40/41 | €380,872 | €380,872 | = | 0.0% |
| Other amounts receivable | 41 | €380,872 | €380,872 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,099 | €1,938 | -€1,161 | -37.5% |
| Total equity and liabilities | 10/49 | €1,273,971 | €1,175,810 | -€98,161 | -7.7% |
| Equity | 10/15 | €1,127,802 | €1,125,280 | -€2,522 | -0.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €834,875 | €834,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €827,375 | €827,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,928 | €215,405 | -€2,522 | -1.2% |
| Amounts payable | 17/49 | €146,169 | €50,530 | -€95,639 | -65.4% |
| Amounts payable within one year | 42/48 | €146,169 | €50,530 | -€95,639 | -65.4% |
| Trade debts | 44 | €1,006 | €2,367 | +€1,361 | +135.3% |
| Suppliers | 440/4 | €1,006 | €2,367 | +€1,361 | +135.3% |
| Taxes, remuneration and social security | 45 | €5,163 | €47,163 | +€42,000 | +813.5% |
| Taxes | 450/3 | €5,163 | €47,163 | +€42,000 | +813.5% |
| Other amounts payable | 47/48 | €140,000 | €1,000 | -€139,000 | -99.3% |
| Other operating charges | 640/8 | €1,090 | €1,048 | -€43 | -3.9% |
| Gross operating margin | 9900 | -€9,874 | -€5,147 | +€4,726 | +47.9% |
| Operating profit (loss) | 9901 | -€10,964 | -€6,195 | +€4,769 | +43.5% |
| Financial income | 75/76B | €68,427 | €3,701 | -€64,726 | -94.6% |
| Recurring financial income | 75 | €68,427 | €3,701 | -€64,726 | -94.6% |
| Financial charges | 65/66B | €444 | €29 | -€416 | -93.6% |
| Recurring financial charges | 65 | €444 | €29 | -€416 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | €57,019 | -€2,522 | -€59,542 | |
| Income taxes | 67/77 | €5,389 | - | -€5,389 | |
| Profit (loss) for the period | 9904 | €51,631 | -€2,522 | -€54,153 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,631 | -€2,522 | -€54,153 |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.