SOINS PHYLO: 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.
SOINS PHYLO
Largest movements
- Tangible fixed assets -€6,661
down €6,661 (-30.3%), from €22,012 to €15,351
- Cash +€5,706
up €5,706 (+30.9%), from €18,446 to €24,152
mainly Depreciation (+€7,160) and Other debts (+€4,339)
- Receivables within one year -€4,309
down €4,309 (-69.8%), from €6,174 to €1,865
of which Other amounts receivable: -€4,530
- Deferred charges and accrued income -€2,107
down €2,107 (-53.5%), from €3,938 to €1,831
- Debts after one year -€7,713
down €7,713 (-46.0%), from €16,782 to €9,068
- Trade debts -€5,585
down €5,585 (-73.6%), from €7,589 to €2,004
- Other debts +€4,339
new in 2025: €4,339
- Profit (loss) carried forward +€2,595
up €2,595 (+34.6%), from €7,488 to €10,083
- Tax, wage and social debts -€1,649
down €1,649 (-42.3%), from €3,894 to €2,245
of which Taxes: -€1,889
- Gross operating margin -€13,746
down €13,746 (-59.6%), from €23,081 to €9,335
- Turnover -€11,007
down €11,007 (-11.6%), from €94,669 to €83,662
- Taxes -€7,634
down €7,634, from €5,987 to -€1,647
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 | €50,570 | €43,199 | -€7,371 | -14.6% |
| Fixed assets | 21/28 | €22,012 | €15,351 | -€6,661 | -30.3% |
| Tangible fixed assets | 22/27 | €22,012 | €15,351 | -€6,661 | -30.3% |
| Furniture and vehicles | 24 | €22,012 | €15,351 | -€6,661 | -30.3% |
| Current assets | 29/58 | €28,558 | €27,848 | -€710 | -2.5% |
| Amounts receivable within one year | 40/41 | €6,174 | €1,865 | -€4,309 | -69.8% |
| Trade receivables | 40 | €1,644 | €1,865 | +€221 | +13.5% |
| Other amounts receivable | 41 | €4,530 | - | -€4,530 | |
| Cash at bank and in hand | 54/58 | €18,446 | €24,152 | +€5,706 | +30.9% |
| Deferred charges and accrued income | 490/1 | €3,938 | €1,831 | -€2,107 | -53.5% |
| Total equity and liabilities | 10/49 | €50,570 | €43,199 | -€7,371 | -14.6% |
| Equity | 10/15 | €15,548 | €18,143 | +€2,595 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €7,488 | €10,083 | +€2,595 | +34.6% |
| Amounts payable | 17/49 | €35,022 | €25,056 | -€9,966 | -28.5% |
| Amounts payable after more than one year | 17 | €16,782 | €9,068 | -€7,713 | -46.0% |
| Financial debts | 170/4 | €16,782 | €9,068 | -€7,713 | -46.0% |
| Amounts payable within one year | 42/48 | €18,240 | €15,988 | -€2,252 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €6,756 | €7,399 | +€643 | +9.5% |
| Trade debts | 44 | €7,589 | €2,004 | -€5,585 | -73.6% |
| Suppliers | 440/4 | €7,589 | €2,004 | -€5,585 | -73.6% |
| Taxes, remuneration and social security | 45 | €3,894 | €2,245 | -€1,649 | -42.3% |
| Taxes | 450/3 | €3,894 | €2,005 | -€1,889 | -48.5% |
| Remuneration and social security | 454/9 | - | €240 | +€240 | |
| Other amounts payable | 47/48 | - | €4,339 | +€4,339 | |
| Turnover | 70 | €94,669 | €83,662 | -€11,007 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,139 | €7,160 | +€21 | +0.3% |
| Other operating charges | 640/8 | €285 | €398 | +€113 | +39.5% |
| Gross operating margin | 9900 | €23,081 | €9,335 | -€13,746 | -59.6% |
| Operating profit (loss) | 9901 | €15,656 | €1,777 | -€13,879 | -88.6% |
| Financial income | 75/76B | €378 | €262 | -€116 | -30.7% |
| Recurring financial income | 75 | €378 | €262 | -€116 | -30.7% |
| Financial charges | 65/66B | €1,518 | €1,092 | -€426 | -28.0% |
| Recurring financial charges | 65 | €1,518 | €1,092 | -€426 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €14,517 | €947 | -€13,570 | -93.5% |
| Income taxes | 67/77 | €5,987 | -€1,647 | -€7,634 | |
| Profit (loss) for the period | 9904 | €8,530 | €2,595 | -€5,936 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,530 | €2,595 | -€5,936 | -69.6% |
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 22 October 2026 via checked.be.