PHIMA
ActivePHIMA has been active since 1993 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €2.15M and a net result of €270k. Equity is growing by ~5.3% per year across the filed fiscal years. The computed 12-month bankruptcy probability is 0.6% (low).
Checked score
Score 2025
84
/ 100
Excellent
The score weighs solvency, liquidity and profitability. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability83▲+24
Solvency100=
Growth78▲+26
Track record100
Bankruptcy probability, 12 months
0.6%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €180k at 30 days acceptable
Liquidity ample (current ratio 12.36 against 7.84 in 2024; short-term debt: 5.9% and cash: 21.8% of total assets), and 5.9% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Seven signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
94.1%
Return on assets
11.8%
Age of the figures
9 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 30-07-2026, 1 day ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
1 d early
2024
57 d late
2023
30 d late
2022
28 d late
2021
26 d early
2020
23 d early
2019
67 d late
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
18-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€2.15M▲ 2.3%
2024 · €2.10M
2018: €1.40M
2019: €1.60M
2020: €1.78M
2021: €1.98M
2022: €1.95M
2023: €2.13M
2024: €2.10M
2018 → 2025
Total assets
€2.28M▼ 0.2%
2024 · €2.29M
2018: €1.53M
2019: €1.75M
2020: €1.92M
2021: €2.05M
2022: €2.14M
2023: €2.20M
2024: €2.29M
2018 → 2025
Net result
€270k▲ 39.1%
2024 · €194k
2018: €264k
2019: €300k
2020: €315k
2021: €303k
2022: €130k
2023: €171k
2024: €194k
2018 → 2025
Working capital
€1.54M▲ 18.9%
2024 · €1.30M
2018: €450k
2019: €732k
2020: €944k
2021: €1.17M
2022: €1.15M
2023: €1.29M
2024: €1.30M
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€1.98M-€1.95M▼ 1.3%€2.13M▲ 8.7%€2.10M▼ 1.2%€2.15M▲ 2.3%
Operating result€477k-€280k▼ 41.4%€228k▼ 18.4%€230k▲ 1.0%€376k▲ 63.2%
Net result€303k-€130k▼ 57.2%€171k▲ 31.7%€194k▲ 13.4%€270k▲ 39.1%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 63% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.28M
Fixed assets
€608k▼ 24.5%
Current assets
€1.68M▲ 12.9%
Equity and liabilities €2.28M
Equity
€2.15M▲ 2.3%
Debt
€136k▼ 28.4%
The debt ratio falls from 8.3% to 5.9%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€441k▲
2024 · €295k
Cash flow
€334k▲
2024 · €258k
Solvency
94.1%▲
2024 · 91.7%
Current ratio
12.36▲
2024 · 7.84
Quick ratio
12.36▲
2024 · 7.84
Debt / equity
0.06▼
2024 · 0.09
ROE
12.5%▲
2024 · 9.2%
ROA
11.8%▲
2024 · 8.5%
Interest coverage
266.36▲
2024 · -11.59
Debt
€136k▼
2024 · €190k
Debt ≤ 1 year
€136k▼
2024 · €190k
Income taxes
€125k▲
2024 · €80k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet
Code20242025
Assets
Total assets20/58€2.29M€2.28M▼
Fixed assets21/28€804k€608k▼
Tangible fixed assets22/27€804k€608k▼
Land and buildings22€629k€411k▼
Plant, machinery and equipment23€134k€117k▼
Furniture and vehicles24€41k€80k▲
Current assets29/58€1.49M€1.68M▲
Amounts receivable within one year40/41€65k€59k▼
Trade receivables40€2k€3k▲
Other amounts receivable41€63k€56k▼
Current investments50/53€690k€940k▲
Cash at bank and in hand54/58€450k€498k▲
Deferred charges and accrued income490/1€281k€180k▼
Equity and liabilities
Total equity and liabilities10/49€2.29M€2.28M▼
Equity10/15€2.10M€2.15M▲
Contributions10/11€100k€100k=
Reserves13€2.00M€2.05M▲
Non-distributable reserves130/1€10k€10k=
Reserves not available under the articles1311€10k€10k=
Distributable reserves133€1.99M€2.04M▲
Profit (loss) carried forward14€0€0=
Amounts payable17/49€190k€136k▼
Amounts payable within one year42/48€190k€136k▼
Trade debts44-€125
Suppliers440/4-€125
Taxes, remuneration and social security45€6k€6k=
Taxes450/3€6k€6k=
Other amounts payable47/48€184k€130k▼
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€64k€65k▲
Other operating charges640/8€14k€13k▼
Gross operating margin9900€309k€454k▲
Operating profit (loss)9901€230k€376k▲
Financial income75/76B€18k€20k▲
Recurring financial income75€18k€20k▲
Financial charges65/66B€-25k€2k▲
Recurring financial charges65€-25k€2k▲
Profit (loss) for the period before taxes9903€274k€395k▲
Income taxes67/77€80k€125k▲
Profit (loss) for the period9904€194k€270k▲
Profit (loss) for the period to be appropriated9905€194k€270k▲
Appropriation of the result
Profit (loss) to be appropriated9906€194k€270k▲
Transfer from equity791/2€219k€221k▲
Transfer to equity691/2€194k€270k▲
To other reserves6921€194k€270k▲
Profit to be distributed694/7€219k€221k▲
Return on contributions (dividend)694€219k€221k▲
The notes to these accounts (10 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
30-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
26-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 57 days late
2024
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 30 days late
2023
31-12
Financial
Liquidity triplescurrent ratio 19.45
Current ratio from 7.53 to 19.45; short-term debt falls from €175k to €70k.
31-12
Financial
Equity above €2MEq €2.13M ▲8.7%
6 profitable years in a row build equity to €2.13M.
28-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 28 days late
2022
31-12
Financial
Weakest financial yearnet €130k ▼57.2%
Net result drops to €130k, the lowest in the series; recovery starts the following year.
05-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Liquidity doublescurrent ratio 17.06
Current ratio from 7.55 to 17.06; short-term debt falls from €144k to €73k.
08-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Highest result since 2018net €315k ▲5%
Net result €315k, the highest in the series.
06-10
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 67 days late
2019
11-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
12-07
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
07-07
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
5 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Gerpinnes · 1 establishment unit since 1994
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Rue de la Joncquière(LOV) 586280 GerpinnesGround area
8,255 m²
Building footprint
459 m²
Volume, LiDAR
2,679 m³
2 parcels, Wallonia · tallest building 9.3 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
PHIMA SA
since 19942.067.909.247
2 parcels
Wallonia
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 52041A0416/00T002 | Wallonia | 6,817 m² | 1 · 382 m² | 7.8 m · 2 fl. |
| 52034B1181/00E080 | Wallonia | 1,438 m² | 1 · 77 m² | 9.3 m · 3 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1 · via establishment units: 1
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Company data · Crossroads Bank
Identification
Legal formPrivate limited company (pre-2019)
Founded22-07-1993
Fiscal year end31-12
Sources
Crossroads Bank for EnterprisesNational Bank · 30 filingsAddress and cadastre registers
Data from official sources, last processed on 17-09-2026. Scores and ratios are computed by Checked and are not a credit decision.