PHIL4YOU: 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.
PHIL4YOU
Largest movements
- Cash +€22,723
up €22,723 (+364%), from €6,245 to €28,968
mainly Net result for the year (+€26,403) and Depreciation (+€8,471)
- Tangible fixed assets -€7,422
down €7,422 (-23.6%), from €31,434 to €24,012
of which Furniture and vehicles: -€8,125
- Receivables within one year -€6,878
down €6,878 (-31.4%), from €21,889 to €15,011
of which Other amounts receivable: -€7,879
- Profit (loss) carried forward +€26,403
up €26,403 (+353%), from €7,476 to €33,880
- Other debts -€19,863
down €19,863 (-50.3%), from €39,450 to €19,587
- Tax, wage and social debts +€5,254
up €5,254 (+79.3%), from €6,621 to €11,875
- Trade debts -€3,371
down €3,371 (-95.8%), from €3,520 to €149
- Gross operating margin +€32,821
up €32,821 (+293%), from €11,194 to €44,015
- Depreciation +€7,406
up €7,406 (+695%), from €1,066 to €8,471
- Taxes +€6,416
up €6,416 (+257%), from €2,492 to €8,908
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 | €59,568 | €67,991 | +€8,423 | +14.1% |
| Fixed assets | 21/28 | €31,434 | €24,012 | -€7,422 | -23.6% |
| Tangible fixed assets | 22/27 | €31,434 | €24,012 | -€7,422 | -23.6% |
| Plant, machinery and equipment | 23 | - | €703 | +€703 | |
| Furniture and vehicles | 24 | €31,434 | €23,309 | -€8,125 | -25.8% |
| Current assets | 29/58 | €28,133 | €43,978 | +€15,845 | +56.3% |
| Amounts receivable within one year | 40/41 | €21,889 | €15,011 | -€6,878 | -31.4% |
| Trade receivables | 40 | €13,820 | €14,822 | +€1,001 | +7.2% |
| Other amounts receivable | 41 | €8,068 | €189 | -€7,879 | -97.7% |
| Cash at bank and in hand | 54/58 | €6,245 | €28,968 | +€22,723 | +364% |
| Total equity and liabilities | 10/49 | €59,568 | €67,991 | +€8,423 | +14.1% |
| Equity | 10/15 | €9,976 | €36,380 | +€26,403 | +265% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,476 | €33,880 | +€26,403 | +353% |
| Amounts payable | 17/49 | €49,592 | €31,611 | -€17,981 | -36.3% |
| Amounts payable within one year | 42/48 | €49,592 | €31,611 | -€17,981 | -36.3% |
| Trade debts | 44 | €3,520 | €149 | -€3,371 | -95.8% |
| Suppliers | 440/4 | €3,520 | €149 | -€3,371 | -95.8% |
| Taxes, remuneration and social security | 45 | €6,621 | €11,875 | +€5,254 | +79.3% |
| Taxes | 450/3 | €6,621 | €11,875 | +€5,254 | +79.3% |
| Other amounts payable | 47/48 | €39,450 | €19,587 | -€19,863 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,066 | €8,471 | +€7,406 | +695% |
| Other operating charges | 640/8 | €149 | €149 | = | 0.0% |
| Gross operating margin | 9900 | €11,194 | €44,015 | +€32,821 | +293% |
| Operating profit (loss) | 9901 | €9,980 | €35,395 | +€25,415 | +255% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €12 | €85 | +€73 | +623% |
| Recurring financial charges | 65 | €12 | €85 | +€73 | +623% |
| Profit (loss) for the period before taxes | 9903 | €9,968 | €35,311 | +€25,343 | +254% |
| Income taxes | 67/77 | €2,492 | €8,908 | +€6,416 | +257% |
| Profit (loss) for the period | 9904 | €7,476 | €26,403 | +€18,927 | +253% |
| Profit (loss) for the period to be appropriated | 9905 | €7,476 | €26,403 | +€18,927 | +253% |
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 26 October 2026 via checked.be.