PHAN & LE NAILS: 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.
PHAN & LE NAILS
Largest movements
- Cash +€4,812
up €4,812 (+105.9%), from €4,542 to €9,354
mainly Net result for the year (+€5,367) and Tax, wage and social debts (+€2,801)
- Stocks and contracts -€2,094
down €2,094 (-100.0%), from €2,094 to €0
- Tangible fixed assets +€1,249
new in 2024: €1,249
- Receivables within one year -€538
down €538 (-100.0%), from €538 to €0
of which Trade receivables: -€538
- Formation expenses -€147
down €147 (-40.0%), from €368 to €221
- Profit (loss) carried forward +€5,367
up €5,367 (+17.2%), from -€31,246 to -€25,879
- Other debts -€3,409
down €3,409 (-10.6%), from €32,105 to €28,696
- Tax, wage and social debts +€2,801
up €2,801 (+118.7%), from €2,361 to €5,162
of which Remuneration and social security: +€1,700
- Trade debts -€1,519
down €1,519 (-91.8%), from €1,655 to €136
- Purchases and services -€5,974
down €5,974 (-8.8%), from €68,143 to €62,170
- Turnover -€3,266
down €3,266 (-4.7%), from €69,507 to €66,241
- Financial income -€2,350
no longer reported in 2024 (was €2,350)
- Gross operating margin +€2,293
up €2,293 (+47.5%), from €4,828 to €7,120
- Other operating charges +€976
up €976 (+247.5%), from €394 to €1,371
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 | €7,876 | €11,115 | +€3,240 | +41.1% |
| Formation expenses | 20 | €368 | €221 | -€147 | -40.0% |
| Fixed assets | 21/28 | - | €1,249 | +€1,249 | |
| Tangible fixed assets | 22/27 | - | €1,249 | +€1,249 | |
| Furniture and vehicles | 24 | - | €1,249 | +€1,249 | |
| Current assets | 29/58 | €7,507 | €9,645 | +€2,138 | +28.5% |
| Stocks and contracts in progress | 3 | €2,094 | €0 | -€2,094 | -100.0% |
| Stocks | 30/36 | €2,094 | €0 | -€2,094 | -100.0% |
| Amounts receivable within one year | 40/41 | €538 | €0 | -€538 | -100.0% |
| Trade receivables | 40 | €538 | €0 | -€538 | -100.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €4,542 | €9,354 | +€4,812 | +105.9% |
| Deferred charges and accrued income | 490/1 | €333 | €291 | -€42 | -12.5% |
| Total equity and liabilities | 10/49 | €7,876 | €11,115 | +€3,240 | +41.1% |
| Equity | 10/15 | -€28,246 | -€22,879 | +€5,367 | +19.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,246 | -€25,879 | +€5,367 | +17.2% |
| Amounts payable | 17/49 | €36,122 | €33,994 | -€2,127 | -5.9% |
| Amounts payable within one year | 42/48 | €36,122 | €33,994 | -€2,127 | -5.9% |
| Trade debts | 44 | €1,655 | €136 | -€1,519 | -91.8% |
| Suppliers | 440/4 | €1,655 | €136 | -€1,519 | -91.8% |
| Taxes, remuneration and social security | 45 | €2,361 | €5,162 | +€2,801 | +118.7% |
| Taxes | 450/3 | €2,361 | €3,462 | +€1,101 | +46.6% |
| Remuneration and social security | 454/9 | €0 | €1,700 | +€1,700 | |
| Other amounts payable | 47/48 | €32,105 | €28,696 | -€3,409 | -10.6% |
| Turnover | 70 | €69,507 | €66,241 | -€3,266 | -4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,143 | €62,170 | -€5,974 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147 | €219 | +€72 | +49.0% |
| Other operating charges | 640/8 | €394 | €1,371 | +€976 | +247.5% |
| Gross operating margin | 9900 | €4,828 | €7,120 | +€2,293 | +47.5% |
| Operating profit (loss) | 9901 | €4,286 | €5,530 | +€1,244 | +29.0% |
| Financial income | 75/76B | €2,350 | - | -€2,350 | |
| Recurring financial income | 75 | €2,350 | - | -€2,350 | |
| Financial charges | 65/66B | €153 | €163 | +€10 | +6.6% |
| Recurring financial charges | 65 | €153 | €163 | +€10 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €6,483 | €5,367 | -€1,116 | -17.2% |
| Profit (loss) for the period | 9904 | €6,483 | €5,367 | -€1,116 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,483 | €5,367 | -€1,116 | -17.2% |
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 9 October 2026 via checked.be.