CO.PHI.CO: 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.
CO.PHI.CO
Largest movements
- Receivables after one year +€30,000
new in 2024: €30,000
- Receivables within one year -€6,138
down €6,138 (-94.3%), from €6,509 to €371
of which Other amounts receivable: -€5,787
- Stocks and contracts +€3,515
up €3,515 (+181.2%), from €1,940 to €5,456
- Cash +€2,782
up €2,782 (+5.4%), from €51,534 to €54,316
mainly Net result for the year (+€20,740) and Tax, wage and social debts (+€10,743)
- Profit (loss) carried forward +€20,740
up €20,740 (+51.9%), from €39,938 to €60,678
- Tax, wage and social debts +€10,743
up €10,743 (+76.8%), from €13,980 to €24,723
- Trade debts -€4,454
down €4,454 (-97.9%), from €4,551 to €97
- Other debts +€3,909
new in 2024: €3,909
- Gross operating margin -€27,018
down €27,018 (-48.4%), from €55,814 to €28,795
- Taxes -€7,000
down €7,000 (-50.1%), from €13,980 to €6,980
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,046 | €91,406 | +€30,360 | +49.7% |
| Fixed assets | 21/28 | €1,062 | €1,264 | +€202 | +19.0% |
| Tangible fixed assets | 22/27 | €1,062 | €1,264 | +€202 | +19.0% |
| Furniture and vehicles | 24 | €1,062 | €1,264 | +€202 | +19.0% |
| Current assets | 29/58 | €59,984 | €90,142 | +€30,159 | +50.3% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Stocks and contracts in progress | 3 | €1,940 | €5,456 | +€3,515 | +181.2% |
| Stocks | 30/36 | €1,940 | €5,456 | +€3,515 | +181.2% |
| Amounts receivable within one year | 40/41 | €6,509 | €371 | -€6,138 | -94.3% |
| Trade receivables | 40 | €628 | €277 | -€351 | -55.9% |
| Other amounts receivable | 41 | €5,881 | €93 | -€5,787 | -98.4% |
| Cash at bank and in hand | 54/58 | €51,534 | €54,316 | +€2,782 | +5.4% |
| Total equity and liabilities | 10/49 | €61,046 | €91,406 | +€30,360 | +49.7% |
| Equity | 10/15 | €41,938 | €62,678 | +€20,740 | +49.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,938 | €60,678 | +€20,740 | +51.9% |
| Amounts payable | 17/49 | €19,108 | €28,729 | +€9,620 | +50.3% |
| Amounts payable within one year | 42/48 | €18,531 | €28,729 | +€10,198 | +55.0% |
| Trade debts | 44 | €4,551 | €97 | -€4,454 | -97.9% |
| Suppliers | 440/4 | €4,551 | €97 | -€4,454 | -97.9% |
| Taxes, remuneration and social security | 45 | €13,980 | €24,723 | +€10,743 | +76.8% |
| Taxes | 450/3 | €13,980 | €24,723 | +€10,743 | +76.8% |
| Other amounts payable | 47/48 | - | €3,909 | +€3,909 | |
| Accrued charges and deferred income | 492/3 | €578 | - | -€578 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €548 | €870 | +€322 | +58.9% |
| Other operating charges | 640/8 | €782 | €587 | -€195 | -24.9% |
| Gross operating margin | 9900 | €55,814 | €28,795 | -€27,018 | -48.4% |
| Operating profit (loss) | 9901 | €54,484 | €27,338 | -€27,146 | -49.8% |
| Financial income | 75/76B | €59 | €454 | +€395 | +671.6% |
| Recurring financial income | 75 | €59 | €454 | +€395 | +671.6% |
| Financial charges | 65/66B | €625 | €72 | -€553 | -88.5% |
| Recurring financial charges | 65 | €425 | €72 | -€353 | -83.1% |
| Non-recurring financial charges | 66B | €200 | - | -€200 | |
| Profit (loss) for the period before taxes | 9903 | €53,918 | €27,720 | -€26,198 | -48.6% |
| Income taxes | 67/77 | €13,980 | €6,980 | -€7,000 | -50.1% |
| Profit (loss) for the period | 9904 | €39,938 | €20,740 | -€19,198 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,938 | €20,740 | -€19,198 | -48.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.