PHLYPO DAMIENNE: what changed
PHLYPO DAMIENNE
Largest movements
- Cash +€80,023
up €80,023 (+149%), from €53,809 to €133,832
mainly Current investments (+€39,417) and Net result for the year (+€24,907)
- Current investments -€39,417
down €39,417 (-73.6%), from €53,547 to €14,130
- Tangible fixed assets -€12,620
down €12,620 (-18.8%), from €67,163 to €54,542
of which Land and buildings: -€8,273
- Reserves +€21,430
up €21,430 (+55.8%), from €38,386 to €59,816
- Accrued charges and deferred income +€16,529
up €16,529 (+757%), from €2,184 to €18,714
- Other debts -€7,181
down €7,181 (-26.8%), from €26,845 to €19,664
- Trade debts -€2,242
down €2,242 (-29.4%), from €7,623 to €5,381
- Taxes +€7,654
up €7,654 (+102%), from €7,503 to €15,158
- Financial income +€7,311
up €7,311 (+8,882%), from €82 to €7,393
- Depreciation -€5,482
down €5,482 (-28.2%), from €19,431 to €13,950
- Gross operating margin -€5,182
down €5,182 (-9.1%), from €56,657 to €51,475
- Financial charges +€1,166
up €1,166 (+103%), from €1,131 to €2,297
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,024 | €206,883 | +€28,859 | +16.2% |
| Fixed assets | 21/28 | €67,163 | €54,542 | -€12,620 | -18.8% |
| Tangible fixed assets | 22/27 | €67,163 | €54,542 | -€12,620 | -18.8% |
| Land and buildings | 22 | €50,913 | €42,640 | -€8,273 | -16.2% |
| Plant, machinery and equipment | 23 | €15,864 | €11,903 | -€3,961 | -25.0% |
| Furniture and vehicles | 24 | €386 | - | -€386 | |
| Current assets | 29/58 | €110,862 | €152,340 | +€41,479 | +37.4% |
| Current investments | 50/53 | €53,547 | €14,130 | -€39,417 | -73.6% |
| Cash at bank and in hand | 54/58 | €53,809 | €133,832 | +€80,023 | +149% |
| Deferred charges and accrued income | 490/1 | €3,505 | €4,378 | +€873 | +24.9% |
| Total equity and liabilities | 10/49 | €178,024 | €206,883 | +€28,859 | +16.2% |
| Equity | 10/15 | €38,447 | €59,884 | +€21,437 | +55.8% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €38,386 | €59,816 | +€21,430 | +55.8% |
| Distributable reserves | 133 | €38,386 | €59,816 | +€21,430 | +55.8% |
| Profit (loss) carried forward | 14 | €1 | €8 | +€7 | +670% |
| Amounts payable | 17/49 | €139,577 | €146,999 | +€7,422 | +5.3% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,393 | €28,285 | -€9,108 | -24.4% |
| Trade debts | 44 | €7,623 | €5,381 | -€2,242 | -29.4% |
| Suppliers | 440/4 | €7,623 | €5,381 | -€2,242 | -29.4% |
| Taxes, remuneration and social security | 45 | €2,925 | €3,240 | +€316 | +10.8% |
| Taxes | 450/3 | €2,925 | €3,240 | +€316 | +10.8% |
| Other amounts payable | 47/48 | €26,845 | €19,664 | -€7,181 | -26.8% |
| Accrued charges and deferred income | 492/3 | €2,184 | €18,714 | +€16,529 | +757% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,431 | €13,950 | -€5,482 | -28.2% |
| Other operating charges | 640/8 | €2,528 | €2,557 | +€29 | +1.2% |
| Gross operating margin | 9900 | €56,657 | €51,475 | -€5,182 | -9.1% |
| Operating profit (loss) | 9901 | €34,698 | €34,968 | +€271 | +0.8% |
| Financial income | 75/76B | €82 | €7,393 | +€7,311 | +8,882% |
| Recurring financial income | 75 | €82 | €7,393 | +€7,311 | +8,882% |
| Financial charges | 65/66B | €1,131 | €2,297 | +€1,166 | +103% |
| Recurring financial charges | 65 | €1,131 | €2,297 | +€1,166 | +103% |
| Profit (loss) for the period before taxes | 9903 | €33,649 | €40,065 | +€6,415 | +19.1% |
| Income taxes | 67/77 | €7,503 | €15,158 | +€7,654 | +102% |
| Profit (loss) for the period | 9904 | €26,146 | €24,907 | -€1,239 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,146 | €24,907 | -€1,239 | -4.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.