P.H.B.: 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.
P.H.B.
Largest movements
- Receivables within one year +€28,343
up €28,343 (+137%), from €20,687 to €49,030
of which Trade receivables: +€28,593
- Cash -€660
down €660 (-27.8%), from €2,376 to €1,717
mainly Receivables within one year (-€28,343) and Other debts (-€13,997)
- Trade debts +€44,616
up €44,616 (+420%), from €10,611 to €55,227
- Other debts -€13,997
no longer reported in 2023 (was €13,997)
- Tax, wage and social debts -€4,870
down €4,870 (-40.6%), from €11,985 to €7,115
of which Remuneration and social security: -€6,081
- Profit (loss) carried forward +€1,934
up €1,934 (+6.0%), from -€32,129 to -€30,195
- Gross operating margin +€30,861
up €30,861 (+182%), from €16,946 to €47,806
- Staff costs +€24,353
up €24,353 (+150%), from €16,245 to €40,598
- Other operating charges +€4,793
up €4,793 (+1,206%), from €398 to €5,191
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,063 | €50,747 | +€27,683 | +120% |
| Current assets | 29/58 | €23,063 | €50,747 | +€27,683 | +120% |
| Amounts receivable within one year | 40/41 | €20,687 | €49,030 | +€28,343 | +137% |
| Trade receivables | 40 | €20,437 | €49,030 | +€28,593 | +140% |
| Other amounts receivable | 41 | €250 | - | -€250 | |
| Cash at bank and in hand | 54/58 | €2,376 | €1,717 | -€660 | -27.8% |
| Total equity and liabilities | 10/49 | €23,063 | €50,747 | +€27,683 | +120% |
| Equity | 10/15 | -€13,529 | -€11,595 | +€1,934 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,129 | -€30,195 | +€1,934 | +6.0% |
| Amounts payable | 17/49 | €36,592 | €62,342 | +€25,749 | +70.4% |
| Amounts payable within one year | 42/48 | €36,592 | €62,342 | +€25,749 | +70.4% |
| Trade debts | 44 | €10,611 | €55,227 | +€44,616 | +420% |
| Suppliers | 440/4 | €10,611 | €55,227 | +€44,616 | +420% |
| Taxes, remuneration and social security | 45 | €11,985 | €7,115 | -€4,870 | -40.6% |
| Taxes | 450/3 | €652 | €1,863 | +€1,211 | +186% |
| Remuneration and social security | 454/9 | €11,332 | €5,252 | -€6,081 | -53.7% |
| Other amounts payable | 47/48 | €13,997 | - | -€13,997 | |
| Remuneration, social security and pensions | 62 | €16,245 | €40,598 | +€24,353 | +150% |
| Other operating charges | 640/8 | €398 | €5,191 | +€4,793 | +1,206% |
| Gross operating margin | 9900 | €16,946 | €47,806 | +€30,861 | +182% |
| Operating profit (loss) | 9901 | €303 | €2,018 | +€1,715 | +566% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €147 | €86 | -€62 | -41.8% |
| Recurring financial charges | 65 | €147 | €86 | -€62 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €156 | €1,934 | +€1,778 | +1,141% |
| Profit (loss) for the period | 9904 | €156 | €1,934 | +€1,778 | +1,141% |
| Profit (loss) for the period to be appropriated | 9905 | €156 | €1,934 | +€1,778 | +1,141% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.