PHT DEVELOPMENT
InactiveOverview
Activity
“Le commerce,en qualité d'intermédiaire,d'appareils audio vidéo,photographiques,cinématographiques et d'articles d'optique” (deed in French)
From the articles, 14 activitiesNo NACE code in the KBO yet
Size
≈ €94,000turnover 2023, estimated
- Equity
- €76,314
- Profit
- €12,380
Turnover estimated from the gross margin
Financial health
Inactive: no score
SignalsneutralLatest accounts filed on timeShow the evidence
Signals
1 signal.
neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2023 was due by 31-07-2024 and was filed on 25-06-2024, 36 days ahead of the deadline.
NBB · 6 filingsDeviation from the deadline
2023
36 days early
2022
31 days late
2021
30 days late
2020
31 days late
2019
90 days late
2018
30 days late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 6 accounts on average 29 days after the deadline; the Belgian median for financial year 2023 is 3 days before the deadline, and 40% of all filings were late.
Searched, nothing found (1)
- Restructuring · End & cessationShareholding · Dissolution · Merger
- Annual accounts filedfinancial year 2023 · full…
- RestructuringMerger · Shareholding · Capital
Financials · financial year 2023, full format
Turnover
≈ €94,000
Estimated: probably between €50,000 and €180,000
EBIT margin
Not included in this filing
Net result
€12,380▲ 177%
2022 · €4,471
Working capital
€76,314▲ 19.4%
2022 · €63,935
Trend over the years
2019 to 2023, 5 financial years 2018 to 2023, 6 financial years
After the dip in 2020 the operating result has climbed three years in a row; 2023 is over 3.2 times 2022 and is the highest result in the available series.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result€19,548
2023
Net result€12,380
2023
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€81,006
2023
Equity€76,314
2023
Debt€4,692
2023
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital€76,314
2023
Average staff in full-time equivalents (FTE).
Staff (FTE)0
2023
Use the arrow keys on the chart for the figures per year.
Every figure with its change against the financial year before
favourable
unfavourable
Line201820192020202120222023
Operating result-€6,598-€5,399€1,691▼ 68.7%€2,735▲ 61.7%€6,073▲ 122%€19,548▲ 222%
Net result-€8,160-€3,969€320▼ 91.9%€1,335▲ 317%€4,471▲ 235%€12,380▲ 177%
Equity€53,840-€57,809▲ 7.4%€58,129▲ 0.6%€59,464▲ 2.3%€63,935▲ 7.5%€76,314▲ 19.4%
Total assets€75,008-€103,863▲ 38.5%€84,153▼ 19.0%€88,230▲ 4.8%€78,949▼ 10.5%€81,006▲ 2.6%
Debt€21,168-€46,054▲ 118%€26,023▼ 43.5%€28,766▲ 10.5%€15,014▼ 47.8%€4,692▼ 68.7%
Working capital€53,840-€57,809▲ 7.4%€58,129▲ 0.6%€59,464▲ 2.3%€63,935▲ 7.5%€76,314▲ 19.4%
Staff (FTE)0.9-1▲ 11.1%1=1=0.9▼ 10.0%0▼ 100%
The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Equity and liabilities €81,006
Equity
€76,314 ▲ 19.4%
Debt
€4,692 ▼ 68.7%
Debt's share of the balance-sheet total falls from 19.0% to 5.8%. Equity is higher and debt is lower.
Key figures and ratios
Current ratio
17.26▲
2022 · 5.26
Debt to equity
0.06▼
2022 · 0.23
ROE
16.2%▲
2022 · 7.0%
ROA
15.3%▲
2022 · 5.7%
Debt ≤ 1 year
€4,692▼
2022 · €15,014
Income taxes
€7,033▲
2022 · €1,375
Staff costs
€6,521▼
2022 · €68,507
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | - | €33,577 | €68,507 | €6,521 | ▼ 90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €1,235 | - | - | - | - | - | - |
| Other operating charges640/8 | - | - | - | - | €842 | €0 | ▼ 100% |
| Gross operating margin9900 | €46,449 | €69,393 | €27,917 | €36,312 | €75,422 | €26,070 | ▼ 65.4% |
| Operating profit (loss)9901 | -€6,598 | €5,399 | €1,691 | €2,735 | €6,073 | €19,548 | ▲ 222% |
| Financial charges65/66B | - | - | - | €1,291 | €227 | €136 | ▼ 40.4% |
| Recurring financial charges65 | €1,562 | €1,396 | €1,015 | €1,291 | €227 | €136 | ▼ 40.4% |
| Profit (loss) for the period before taxes9903 | -€8,160 | €4,003 | €676 | €1,444 | €5,846 | €19,413 | ▲ 232% |
| Income taxes67/77 | - | €34 | €356 | €109 | €1,375 | €7,033 | ▲ 412% |
| Profit (loss) for the period9904 | -€8,160 | €3,969 | €320 | €1,335 | €4,471 | €12,380 | ▲ 177% |
| Profit (loss) for the period to be appropriated9905 | -€8,160 | €3,969 | €320 | €1,335 | €4,471 | €12,380 | ▲ 177% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Assets | |||||||
| Total assets20/58 | €75,008 | €103,863 | €84,153 | €88,230 | €78,949 | €81,006 | ▲ 2.6% |
| Current assets29/58 | €75,008 | €103,863 | €84,153 | €88,230 | €78,949 | €81,006 | ▲ 2.6% |
| Amounts receivable within one year40/41 | - | €91,891 | €77,324 | €81,593 | €56,107 | €983 | ▼ 98.2% |
| Trade receivables40 | - | - | - | €81,329 | €55,363 | €0 | ▼ 100% |
| Other amounts receivable41 | - | - | - | €264 | €744 | €983 | ▲ 32.2% |
| Cash at bank and in hand54/58 | €605 | €11,458 | €6,306 | €6,442 | €22,842 | €80,024 | ▲ 250% |
| Deferred charges and accrued income490/1 | - | - | - | €195 | €0 | - | - |
| Equity and liabilities | |||||||
| Total equity and liabilities10/49 | €75,008 | €103,863 | €84,153 | €88,230 | €78,949 | €81,006 | ▲ 2.6% |
| Equity10/15 | €53,840 | €57,809 | €58,129 | €59,464 | €63,935 | €76,314 | ▲ 19.4% |
| Contributions10/11 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Capital10 | - | - | - | €62,000 | €62,000 | €62,000 | = |
| Issued capital100 | - | - | - | €62,000 | €62,000 | €62,000 | = |
| Reserves13 | - | - | - | - | €97 | €716 | ▲ 640% |
| Non-distributable reserves130/1 | - | - | - | - | €97 | €716 | ▲ 640% |
| Legal reserve130 | - | - | - | - | €97 | €716 | ▲ 640% |
| Profit (loss) carried forward14 | -€8,160 | -€4,191 | -€3,871 | -€2,536 | €1,838 | €13,599 | ▲ 640% |
| Amounts payable17/49 | €21,168 | €46,054 | €26,023 | €28,766 | €15,014 | €4,692 | ▼ 68.7% |
| Amounts payable within one year42/48 | €21,168 | €46,054 | €26,023 | €28,766 | €15,014 | €4,692 | ▼ 68.7% |
| Trade debts44 | €10,489 | €24,509 | €2,853 | €12,732 | €12,515 | €2,876 | ▼ 77.0% |
| Suppliers440/4 | - | - | - | €12,732 | €12,515 | €2,876 | ▼ 77.0% |
| Taxes, remuneration and social security45 | - | - | - | €15,135 | €0 | €216 | - |
| Taxes450/3 | - | - | - | €6,004 | €0 | €216 | - |
| Remuneration and social security454/9 | - | - | - | €9,131 | €0 | - | - |
| Other amounts payable47/48 | - | - | - | €899 | €2,499 | €1,600 | ▼ 36.0% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€8,160 | €3,969 | €320 | €1,335 | €4,471 | €12,380 | ▲ 177% |
| + Depreciation and write-downs630 | €1,235 | - | - | - | - | - | - |
| Operating cash flow (approximation) | -€6,924 | €3,969 | €320 | €1,335 | €4,471 | €12,380 | ▲ 177% |
| Change in cash | - | €10,853 | -€5,153 | €137 | €16,400 | €57,181 | ▲ 249% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Filings with the National Bank (6)
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-12-2023 | full format | 25-06-2024 | 2024-00174360 |
| 31-12-2022 | micro format | 31-08-2023 | 2023-00429911 |
| 31-12-2021 | micro format | 30-08-2022 | 2022-20343307 |
| 31-12-2020 | micro format | 31-08-2021 | 2021-58000116 |
| 31-12-2019 | micro format | 29-10-2020 | 2020-64300098 |
| 31-12-2018 | micro format | 30-08-2019 | 2019-55400402 |
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Directors
2 directors
Brigitte Ernotte
CurrentDirector
Philippe Tailleur
CurrentDirector
Derived from published Gazette deeds. The KBO keeps the official list of office holders; we do not read it, so the two can differ.
See the directors and other office holders in the KBO →
Not every act has been read: a resignation may still be missing
1 of this company's 4 Belgian Official Gazette deeds has not been read yet. Appointments and resignations recorded in them are not yet in the list of directors: someone who resigned there may still be listed as sitting. The acts are in the Timeline.
Mandate history
2 people since 2023, 2 in office
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| Brigitte Ernotte |
|
| Philippe Tailleur |
|
Owners and capital
Owners
Owners 0
No owner stated in the accounts, acts or LEI register we read.
Stated earlier (1)
An older source named these owners; newer accounts no longer list them.
-
100%
According to the 2023 annual accounts of PHT DEVELOPMENT and those of the other companies, the acts in the Belgian Official Gazette and the LEI register. Annual accounts state the shareholders that notified the company under article 7:225 of the Code of Companies and Associations and the parent companies that consolidate it. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not include these statements in its annual accounts, or does not have to, is not listed.
Capital and shareholders
Shareholders according to the deeds
Stated in the act
act of 19-09-2024 ↗
- HORUS SOFTWARE actionnaire unique · all shares
Stated in the act
act of 17-06-2024 ↗
- HORUS SOFTWARE (BE 0478.696.879) all shares · 100%
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
Capital over the years
- 17-06-2024 Capital stated in the deed · €62,000 · 100 shares
Group and network
Connections & network
2 current directorsThe network starts from this company’s directors. Other companies they run appear here as nodes.
This company
Company
Director
Shareholding
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Acquisitions and mergers
1 transactionTaken over by:HORUS SOFTWARE
History
Acts, filings and financial milestones
2024
19-09
Gazette deed
Restructuring · End & cessationShareholding · Dissolution · Merger15 facts ▸
Gazette deed
Restructuring · End & cessation
Shareholding · Dissolution · Merger15 facts ▸
- General meeting, 19-07-2024
- Shareholding, “actionnaire unique” (deed in French)
- Dissolution, “sans liquidation, intégralité du patrimoine actif et passif” (deed in French)
- Merger, “transfert assimilé à une fusion par absorption, intégralité du patrimoine actif et passif” (deed in French)
- Accounting effect, 01-01-2024
- Other provision, director discharge, “approbation par l'assemblée générale de la société absorbante des premiers comptes annuels établis après le transfert” (deed in French)
- Other provision, “actions propres et actions de la société absorbante” (deed in French)
- Other provision, “immeubles dans le patrimoine de la société absorbée” (deed in French)
- Other provision, “avantages particuliers aux membres des organes d'administration des sociétés absorbante et absorbée” (deed in French)
- Other provision, “information de l'assemblée sur la portée de l'article 12:15 du Code des sociétés et des associations” (deed in French)
- Other provision, “rapport d'échange et actions nouvelles, actionnaire unique” (deed in French)
- Other provision, “modification importante du patrimoine actif et passif de la société absorbée depuis établissement du projet” (deed in French)
- +3 further facts in this act
25-06
NBB filing
Annual accounts filed
financial year 2023 · full format
17-06
Gazette deed
RestructuringMerger · Shareholding · Capital21 facts ▸
Gazette deed
Restructuring
Merger · Shareholding · Capital21 facts ▸
- Merger, “transfert de l'intégralité du patrimoine de PHT activement et passivement à HORUS, opération assimilée à une fusion par absorption” (deed in French)
- Other provision, “les organes d'administration des sociétés appelées à fusionner, tout mettre en oeuvre pour procéder à la fusion précitée” (deed in French)
- Other provision, “Greffe du Tribunal de Commerce compétent, obligation de dépôt du projet de fusion” (deed in French)
- Shareholding, 100
- Other provision, “objectifs de l'opération” (deed in French)
- Capital, €1,953,208
- Board composition, TAILLEUR Benjamin (director)
- Board composition, ERNOTTE Brigitte (director) (2 times)
- Board composition, TAILLEUR Philippe (director) (2 times)
- Board composition, CAPITAL & CROISSANCE (director)
- Capital, €62,000
- Board rule, 2
- +9 further facts in this act
2023
31-12
Financial
Highest result from 2018 to 2023net €12,380 ▲177%
Operating result €19,548, net result €12,380, both a record.
31-12
Financial
Liquidity more than triplescurrent ratio 17.26
Current ratio from 5.26 to 17.26; short-term debt falls from €15,014 to €4,692.
03-10
Gazette deed
Reappointments: Philippe Tailleur (director) and Brigitte Ernotte (director)3 facts ▸
Gazette deed
Reappointments: Philippe Tailleur (director) and Brigitte Ernotte (director)
3 facts ▸
- General meeting, 19-05-2023
- Director reappointment, Philippe Tailleur (director)
- Director reappointment, Brigitte Ernotte (director)
31-08
NBB filing
Annual accounts filed
financial year 2022 · micro format · 31 days late
2022
30-08
NBB filing
Annual accounts filed
financial year 2021 · micro format · 30 days late
2021
31-08
NBB filing
Annual accounts filed
financial year 2020 · micro format · 31 days late
2020
29-10
NBB filing
Annual accounts filed
financial year 2019 · micro format · 90 days late
2019
31-12
Financial
Back to profitnet €3,969
Net result €3,969 after one loss-making year.
30-08
NBB filing
Annual accounts filed
financial year 2018 · micro format · 30 days late
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.
3 of 4 deeds read
About the unread acts
Of the 4 Belgian Official Gazette deeds we know for this company, 3 have been read. The other one has not been read yet: what they contain is neither established nor disproved here.
Have them read with priority
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Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Articles of association
- PurposeThe activities the company may carry out under its articles.
- “Le commerce,en qualité d'intermédiaire,d'appareils audio vidéo,photographiques,cinématographiques et d'articles d'optique; Le commerce en…” (deed in French)
14 activities (deed in French)
- Le commerce,en qualité d'intermédiaire,d'appareils audio vidéo,photographiques,cinématographiques et d'articles d'optique
- Le commerce en gros et en détails d'appareils audio et vidéo,radio,télévisions,chaînes,magnétoscopes etc
- Le commerce en gros et en détails d'ordinateurs,d'équipements informatiques périphériques et de logiciels
- La location et la location-bail de machines,d'équipements de bureau(ordinateurs,machines et matériels informatiques)et de voitures
- La location ou la redevance d'utilisation de logiciels
- L'activité de conseils concernant le type et la configuration de matériel informatique et les applications logicielles
- L'activité d'analyse des besoins et des problèmes des utilisateurs
- L'activité de présentation de société
- La réalisation de programmes et de logiciels
- Le traitement de données
- L'activité de conseils et d'assistance aux entreprises et services publics en matière de planification,d'organisation,de recherche,de rendement,de contrôle,d'information et de gestion
- L'organisation de salons,expositions et bourses
- L'organisation d'activités récréatives,culturelles et sportives
- La création d'évènements
Read from the deeds: 1 provision, deed of 17-06-2024