PH-AM INFORMATIQUE: 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.
PH-AM INFORMATIQUE
Largest movements
- Tangible fixed assets -€3,241
down €3,241 (-32.3%), from €10,040 to €6,799
- Cash +€572
up €572 (+3,579%), from €16 to €588
mainly Depreciation (+€3,241) and Other debts (+€2,364)
- Receivables within one year -€545
no longer reported in 2025 (was €545)
- Profit (loss) carried forward -€4,814
down €4,814 (-42.3%), from -€11,386 to -€16,200
- Other debts +€2,364
up €2,364 (+18.8%), from €12,567 to €14,931
- Trade debts -€800
down €800 (-10.7%), from €7,480 to €6,680
- Gross operating margin +€859
up €859 (+37.2%), from -€2,307 to -€1,448
- Purchases and services -€859
down €859 (-37.2%), from €2,307 to €1,448
- Other operating charges -€401
no longer reported in 2025 (was €401)
- Depreciation -€133
down €133 (-3.9%), from €3,374 to €3,241
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 | €11,569 | €8,355 | -€3,214 | -27.8% |
| Fixed assets | 21/28 | €10,217 | €6,976 | -€3,241 | -31.7% |
| Tangible fixed assets | 22/27 | €10,040 | €6,799 | -€3,241 | -32.3% |
| Land and buildings | 22 | €10,040 | €6,799 | -€3,241 | -32.3% |
| Financial fixed assets | 28 | €177 | €177 | = | 0.0% |
| Current assets | 29/58 | €1,352 | €1,380 | +€27 | +2.0% |
| Amounts receivable within one year | 40/41 | €545 | - | -€545 | |
| Trade receivables | 40 | €545 | - | -€545 | |
| Current investments | 50/53 | €791 | €791 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16 | €588 | +€572 | +3,579% |
| Total equity and liabilities | 10/49 | €11,569 | €8,355 | -€3,214 | -27.8% |
| Equity | 10/15 | -€9,736 | -€14,550 | -€4,814 | -49.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Legal reserve | 130 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,386 | -€16,200 | -€4,814 | -42.3% |
| Amounts payable | 17/49 | €21,305 | €22,905 | +€1,600 | +7.5% |
| Amounts payable within one year | 42/48 | €21,305 | €22,905 | +€1,600 | +7.5% |
| Trade debts | 44 | €7,480 | €6,680 | -€800 | -10.7% |
| Suppliers | 440/4 | €7,480 | €6,680 | -€800 | -10.7% |
| Advances received on contracts in progress | 46 | - | €36 | +€36 | |
| Taxes, remuneration and social security | 45 | €1,258 | €1,258 | = | 0.0% |
| Taxes | 450/3 | €1,258 | €1,258 | = | 0.0% |
| Other amounts payable | 47/48 | €12,567 | €14,931 | +€2,364 | +18.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,307 | €1,448 | -€859 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,374 | €3,241 | -€133 | -3.9% |
| Other operating charges | 640/8 | €401 | - | -€401 | |
| Gross operating margin | 9900 | -€2,307 | -€1,448 | +€859 | +37.2% |
| Operating profit (loss) | 9901 | -€6,081 | -€4,689 | +€1,392 | +22.9% |
| Financial charges | 65/66B | €125 | €125 | +€0 | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,206 | -€4,814 | +€1,392 | +22.4% |
| Profit (loss) for the period | 9904 | -€6,206 | -€4,814 | +€1,392 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,206 | -€4,814 | +€1,392 | +22.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.