Phynibo: 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.
Phynibo
Largest movements
- Cash +€71,963
up €71,963 (+624.6%), from €11,521 to €83,483
mainly Net result for the year (+€63,831) and Other debts (+€61,425)
- Tangible fixed assets -€33,136
down €33,136 (-4.2%), from €794,294 to €761,158
of which Land and buildings: -€30,737
- Receivables within one year +€15,286
up €15,286 (+24.7%), from €61,932 to €77,217
of which Trade receivables: +€23,769
- Other debts +€61,425
up €61,425 (+193.9%), from €31,677 to €93,102
- Debts after one year -€31,749
down €31,749 (-4.5%), from €712,602 to €680,854
- Accrued charges and deferred income +€9,998
up €9,998 (+143.8%), from €6,952 to €16,950
- Gross operating margin +€72,914
up €72,914 (+78.6%), from €92,789 to €165,703
- Taxes +€17,834
up €17,834 (+6715.7%), from €266 to €18,099
- Depreciation +€4,468
up €4,468 (+10.4%), from €42,775 to €47,243
- Other operating charges +€2,673
up €2,673 (+171.9%), from €1,555 to €4,228
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 | €871,764 | €926,969 | +€55,205 | +6.3% |
| Fixed assets | 21/28 | €795,801 | €762,297 | -€33,504 | -4.2% |
| Intangible fixed assets | 21 | €1,506 | €1,139 | -€368 | -24.4% |
| Tangible fixed assets | 22/27 | €794,294 | €761,158 | -€33,136 | -4.2% |
| Land and buildings | 22 | €734,274 | €703,537 | -€30,737 | -4.2% |
| Plant, machinery and equipment | 23 | €29,600 | €29,881 | +€281 | +0.9% |
| Furniture and vehicles | 24 | €26,229 | €24,110 | -€2,120 | -8.1% |
| Other tangible fixed assets | 26 | €4,191 | €3,630 | -€560 | -13.4% |
| Current assets | 29/58 | €75,963 | €164,672 | +€88,709 | +116.8% |
| Amounts receivable within one year | 40/41 | €61,932 | €77,217 | +€15,286 | +24.7% |
| Trade receivables | 40 | €53,448 | €77,217 | +€23,769 | +44.5% |
| Other amounts receivable | 41 | €8,484 | €0 | -€8,484 | -100.0% |
| Cash at bank and in hand | 54/58 | €11,521 | €83,483 | +€71,963 | +624.6% |
| Deferred charges and accrued income | 490/1 | €2,511 | €3,971 | +€1,461 | +58.2% |
| Total equity and liabilities | 10/49 | €871,764 | €926,969 | +€55,205 | +6.3% |
| Equity | 10/15 | €83,727 | €87,558 | +€3,831 | +4.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,727 | €83,558 | +€3,831 | +4.8% |
| Amounts payable | 17/49 | €788,037 | €839,411 | +€51,374 | +6.5% |
| Amounts payable after more than one year | 17 | €712,602 | €680,854 | -€31,749 | -4.5% |
| Financial debts | 170/4 | €712,602 | €680,854 | -€31,749 | -4.5% |
| Amounts payable within one year | 42/48 | €68,482 | €141,607 | +€73,125 | +106.8% |
| Current portion of amounts payable after more than one year | 42 | €33,047 | €36,088 | +€3,041 | +9.2% |
| Financial debts | 43 | €1,352 | €0 | -€1,352 | -100.0% |
| Credit institutions | 430/8 | €1,352 | €0 | -€1,352 | -100.0% |
| Trade debts | 44 | €2,405 | €7,318 | +€4,913 | +204.3% |
| Suppliers | 440/4 | €2,405 | €7,318 | +€4,913 | +204.3% |
| Taxes, remuneration and social security | 45 | - | €5,099 | +€5,099 | |
| Taxes | 450/3 | - | €5,099 | +€5,099 | |
| Other amounts payable | 47/48 | €31,677 | €93,102 | +€61,425 | +193.9% |
| Accrued charges and deferred income | 492/3 | €6,952 | €16,950 | +€9,998 | +143.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,775 | €47,243 | +€4,468 | +10.4% |
| Other operating charges | 640/8 | €1,555 | €4,228 | +€2,673 | +171.9% |
| Gross operating margin | 9900 | €92,789 | €165,703 | +€72,914 | +78.6% |
| Operating profit (loss) | 9901 | €48,460 | €114,233 | +€65,773 | +135.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €31,808 | €32,303 | +€495 | +1.6% |
| Recurring financial charges | 65 | €31,808 | €32,303 | +€495 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €16,652 | €81,930 | +€65,278 | +392.0% |
| Income taxes | 67/77 | €266 | €18,099 | +€17,834 | +6715.7% |
| Profit (loss) for the period | 9904 | €16,387 | €63,831 | +€47,444 | +289.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,387 | €63,831 | +€47,444 | +289.5% |
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 8 October 2026 via checked.be.