DE PHRYSO HOEVE: 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.
DE PHRYSO HOEVE
Largest movements
- Stocks and contracts +€9,000
up €9,000 (+188%), from €4,800 to €13,800
- Receivables within one year +€7,331
up €7,331 (+60.6%), from €12,089 to €19,420
- Tangible fixed assets -€2,460
down €2,460 (-18.6%), from €13,214 to €10,754
of which Other tangible fixed assets: -€2,028
- Cash +€1,209
up €1,209 (+63.1%), from €1,915 to €3,123
mainly Net result for the year (+€9,367) and Other debts (+€8,406)
- Profit (loss) carried forward +€9,367
up €9,367 (+72.7%), from -€12,884 to -€3,517
- Other debts +€8,406
up €8,406 (+29.7%), from €28,332 to €36,738
- Trade debts -€4,695
down €4,695 (-46.6%), from €10,077 to €5,382
- Tax, wage and social debts +€1,907
up €1,907 (+105%), from €1,822 to €3,729
- Gross operating margin +€16,823
up €16,823, from -€3,789 to €13,035
- Financial charges +€133
up €133 (+62.5%), from €213 to €346
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 | €34,345 | €49,254 | +€14,909 | +43.4% |
| Fixed assets | 21/28 | €13,214 | €10,754 | -€2,460 | -18.6% |
| Tangible fixed assets | 22/27 | €13,214 | €10,754 | -€2,460 | -18.6% |
| Plant, machinery and equipment | 23 | €754 | €522 | -€232 | -30.8% |
| Furniture and vehicles | 24 | €636 | €436 | -€200 | -31.5% |
| Other tangible fixed assets | 26 | €11,824 | €9,796 | -€2,028 | -17.2% |
| Current assets | 29/58 | €21,132 | €38,501 | +€17,369 | +82.2% |
| Stocks and contracts in progress | 3 | €4,800 | €13,800 | +€9,000 | +188% |
| Stocks | 30/36 | €4,800 | €13,800 | +€9,000 | +188% |
| Amounts receivable within one year | 40/41 | €12,089 | €19,420 | +€7,331 | +60.6% |
| Trade receivables | 40 | €12,089 | €19,420 | +€7,331 | +60.6% |
| Cash at bank and in hand | 54/58 | €1,915 | €3,123 | +€1,209 | +63.1% |
| Deferred charges and accrued income | 490/1 | €2,327 | €2,157 | -€170 | -7.3% |
| Total equity and liabilities | 10/49 | €34,345 | €49,254 | +€14,909 | +43.4% |
| Equity | 10/15 | -€6,610 | €2,757 | +€9,367 | |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €24 | €24 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24 | €24 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24 | €24 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,884 | -€3,517 | +€9,367 | +72.7% |
| Amounts payable | 17/49 | €40,955 | €46,497 | +€5,542 | +13.5% |
| Amounts payable within one year | 42/48 | €40,231 | €45,849 | +€5,618 | +14.0% |
| Trade debts | 44 | €10,077 | €5,382 | -€4,695 | -46.6% |
| Suppliers | 440/4 | €10,077 | €5,382 | -€4,695 | -46.6% |
| Taxes, remuneration and social security | 45 | €1,822 | €3,729 | +€1,907 | +105% |
| Taxes | 450/3 | €1,822 | €3,729 | +€1,907 | +105% |
| Other amounts payable | 47/48 | €28,332 | €36,738 | +€8,406 | +29.7% |
| Accrued charges and deferred income | 492/3 | €724 | €649 | -€76 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,460 | €2,460 | -€0 | 0.0% |
| Other operating charges | 640/8 | €847 | €862 | +€15 | +1.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€3,789 | €13,035 | +€16,823 | |
| Operating profit (loss) | 9901 | -€7,096 | €9,712 | +€16,808 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €213 | €346 | +€133 | +62.5% |
| Recurring financial charges | 65 | €213 | €346 | +€133 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,308 | €9,367 | +€16,675 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,308 | €9,367 | +€16,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,308 | €9,367 | +€16,675 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.