P.H.C. SOLUTIONS: what changed
What changed
P.H.C. SOLUTIONS
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
-€5,625
2024 · €3,015-€8,640
Equity
€241,838
2024 · €247,463-€5,625
Cash
€1,240
2024 · €7,981-€6,741
Balance sheet total
€368,440
2024 · €372,022-€3,582
Largest movements
Assets
- Stocks and contracts +€39,500
new in 2025: €39,500
- Receivables within one year -€35,559
down €35,559 (-15.7%), from €226,028 to €190,468
of which Other amounts receivable: -€34,094
- Cash -€6,741
down €6,741 (-84.5%), from €7,981 to €1,240
mainly Stocks and contracts (-€39,500) and Net result for the year (-€5,625)
Equity and liabilities
- Reserves -€5,625
down €5,625 (-2.5%), from €228,863 to €223,238
of which Distributable reserves: -€5,625
Income statement
- Gross operating margin -€9,402
down €9,402 (-120%), from -€7,838 to -€17,240
- Taxes -€2,536
down €2,536 (-100%), from €2,536 to €0
- Financial income -€1,389
down €1,389 (-8.4%), from €16,579 to €15,190
- Other operating charges +€560
up €560 (+29.2%), from €1,918 to €2,478
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€3,015
Gross operating margin
-€9,402
Depreciation
+€124
Other operating charges
-€560
Financial income
-€1,389
Financial charges
+€51
Taxes
+€2,536
Result 2025
-€5,625
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€6,741
Investment
€0
Financing
€0
Cash 2024
€7,981
From operations (derived)
-€6,741
Net result for the year
-€5,625
Depreciation
+€832
Stocks and contracts
-€39,500
Receivables within one year
+€35,559
Deferred charges and accrued income
-€50
Trade debts
+€1,201
Tax, wage and social debts
+€841
Cash 2025
€1,240
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €372,022 | €368,440 | -€3,582 | -1.0% |
| Fixed assets | 21/28 | €3,424 | €2,592 | -€832 | -24.3% |
| Tangible fixed assets | 22/27 | €3,350 | €2,517 | -€832 | -24.8% |
| Plant, machinery and equipment | 23 | €3,350 | €2,517 | -€832 | -24.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €368,598 | €365,848 | -€2,750 | -0.7% |
| Amounts receivable after more than one year | 29 | €134,369 | €134,369 | = | 0.0% |
| Other amounts receivable | 291 | €134,369 | €134,369 | = | 0.0% |
| Stocks and contracts in progress | 3 | - | €39,500 | +€39,500 | |
| Stocks | 30/36 | - | €39,500 | +€39,500 | |
| Amounts receivable within one year | 40/41 | €226,028 | €190,468 | -€35,559 | -15.7% |
| Trade receivables | 40 | €15,642 | €14,177 | -€1,466 | -9.4% |
| Other amounts receivable | 41 | €210,385 | €176,291 | -€34,094 | -16.2% |
| Cash at bank and in hand | 54/58 | €7,981 | €1,240 | -€6,741 | -84.5% |
| Deferred charges and accrued income | 490/1 | €221 | €270 | +€50 | +22.6% |
| Total equity and liabilities | 10/49 | €372,022 | €368,440 | -€3,582 | -1.0% |
| Equity | 10/15 | €247,463 | €241,838 | -€5,625 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €228,863 | €223,238 | -€5,625 | -2.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,164 | €35,164 | = | 0.0% |
| Distributable reserves | 133 | €191,839 | €186,213 | -€5,625 | -2.9% |
| Provisions and deferred taxes | 16 | €109,758 | €109,758 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €109,758 | €109,758 | = | 0.0% |
| Pensions and similar obligations | 160 | €109,758 | €109,758 | = | 0.0% |
| Amounts payable | 17/49 | €14,801 | €16,844 | +€2,043 | +13.8% |
| Amounts payable within one year | 42/48 | €14,801 | €16,844 | +€2,043 | +13.8% |
| Trade debts | 44 | €6,827 | €8,029 | +€1,201 | +17.6% |
| Suppliers | 440/4 | €6,827 | €8,029 | +€1,201 | +17.6% |
| Taxes, remuneration and social security | 45 | €1,694 | €2,536 | +€841 | +49.7% |
| Taxes | 450/3 | €1,694 | €2,536 | +€841 | +49.7% |
| Other amounts payable | 47/48 | €6,280 | €6,280 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | €832 | -€124 | -13.0% |
| Other operating charges | 640/8 | €1,918 | €2,478 | +€560 | +29.2% |
| Gross operating margin | 9900 | -€7,838 | -€17,240 | -€9,402 | -120% |
| Operating profit (loss) | 9901 | -€10,712 | -€20,550 | -€9,838 | -91.8% |
| Financial income | 75/76B | €16,579 | €15,190 | -€1,389 | -8.4% |
| Recurring financial income | 75 | €16,579 | €15,190 | -€1,389 | -8.4% |
| Financial charges | 65/66B | €316 | €265 | -€51 | -16.3% |
| Recurring financial charges | 65 | €316 | €265 | -€51 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €5,551 | -€5,625 | -€11,176 | |
| Income taxes | 67/77 | €2,536 | €0 | -€2,536 | -100% |
| Profit (loss) for the period | 9904 | €3,015 | -€5,625 | -€8,640 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,015 | -€5,625 | -€8,640 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.