PHANATIC: what changed
What changed
PHANATIC
NACE 43.211, General electrical installation work
filed annual accounts (NBB)
Net result for the year
-€2,311
2024 · €6,600-€8,911
Equity
-€22,399
2024 · -€20,088-€2,311
Cash
€0
2024 · €7,827-€7,827
Balance sheet total
€25,249
2024 · €44,739-€19,490
Largest movements
Assets
- Cash -€7,827
down €7,827 (-100.0%), from €7,827 to €0
mainly Debts after one year (-€10,786) and Accrued charges and deferred income (-€7,004)
- Tangible fixed assets -€7,000
down €7,000 (-28.0%), from €25,027 to €18,027
- Stocks and contracts -€4,475
no longer reported in 2025 (was €4,475)
Equity and liabilities
- Debts after one year -€10,786
no longer reported in 2025 (was €10,786)
- Other debts +€7,439
up €7,439 (+34.2%), from €21,726 to €29,165
- Accrued charges and deferred income -€7,004
down €7,004 (-99.2%), from €7,059 to €55
- Tax, wage and social debts -€6,518
down €6,518 (-83.6%), from €7,794 to €1,275
- Profit (loss) carried forward -€2,311
down €2,311 (-5.7%), from -€40,548 to -€42,859
Income statement
- Gross operating margin -€9,618
down €9,618 (-51.9%), from €18,536 to €8,918
- Financial charges -€627
down €627 (-22.7%), from €2,766 to €2,139
- Other operating charges +€301
up €301 (+20.8%), from €1,449 to €1,749
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
€6,600
Gross operating margin
-€9,618
Other operating charges
-€301
Other operating items
+€387
Financial income
-€0
Financial charges
+€627
Taxes
-€6
Result 2025
-€2,311
raises the resultlowers the resultnot broken down further in the accounts
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
+€4,483
Investment
€0
Financing
-€12,310
Cash 2024
€7,827
From operations (derived)
+€4,483
Net result for the year
-€2,311
Depreciation
+€7,000
Stocks and contracts
+€4,475
Receivables within one year
-€156
Deferred charges and accrued income
+€344
Trade debts
+€1,214
Tax, wage and social debts
-€6,518
Other debts
+€7,439
Accrued charges and deferred income
-€7,004
Financing
-€12,310
Debts after one year
-€10,786
Current portion of long-term debt
-€1,524
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,739 | €25,249 | -€19,490 | -43.6% |
| Fixed assets | 21/28 | €25,027 | €18,027 | -€7,000 | -28.0% |
| Tangible fixed assets | 22/27 | €25,027 | €18,027 | -€7,000 | -28.0% |
| Furniture and vehicles | 24 | €25,027 | €18,027 | -€7,000 | -28.0% |
| Current assets | 29/58 | €19,711 | €7,222 | -€12,490 | -63.4% |
| Stocks and contracts in progress | 3 | €4,475 | - | -€4,475 | |
| Stocks | 30/36 | €4,475 | - | -€4,475 | |
| Amounts receivable within one year | 40/41 | €6,617 | €6,773 | +€156 | +2.4% |
| Trade receivables | 40 | €6,617 | €6,478 | -€139 | -2.1% |
| Other amounts receivable | 41 | - | €295 | +€295 | |
| Cash at bank and in hand | 54/58 | €7,827 | €0 | -€7,827 | -100.0% |
| Deferred charges and accrued income | 490/1 | €792 | €448 | -€344 | -43.4% |
| Total equity and liabilities | 10/49 | €44,739 | €25,249 | -€19,490 | -43.6% |
| Equity | 10/15 | -€20,088 | -€22,399 | -€2,311 | -11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,548 | -€42,859 | -€2,311 | -5.7% |
| Amounts payable | 17/49 | €64,827 | €47,648 | -€17,179 | -26.5% |
| Amounts payable after more than one year | 17 | €10,786 | - | -€10,786 | |
| Financial debts | 170/4 | €10,786 | - | -€10,786 | |
| Amounts payable within one year | 42/48 | €46,982 | €47,593 | +€611 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €12,310 | €10,786 | -€1,524 | -12.4% |
| Trade debts | 44 | €5,153 | €6,367 | +€1,214 | +23.6% |
| Suppliers | 440/4 | €5,153 | €6,367 | +€1,214 | +23.6% |
| Taxes, remuneration and social security | 45 | €7,794 | €1,275 | -€6,518 | -83.6% |
| Taxes | 450/3 | €7,794 | €1,275 | -€6,518 | -83.6% |
| Other amounts payable | 47/48 | €21,726 | €29,165 | +€7,439 | +34.2% |
| Accrued charges and deferred income | 492/3 | €7,059 | €55 | -€7,004 | -99.2% |
| Non-recurring operating income | 76A | €6,706 | - | -€6,706 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €7,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,449 | €1,749 | +€301 | +20.8% |
| Non-recurring operating charges | 66A | €440 | €53 | -€387 | -88.0% |
| Gross operating margin | 9900 | €18,536 | €8,918 | -€9,618 | -51.9% |
| Operating profit (loss) | 9901 | €9,648 | €116 | -€9,532 | -98.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,766 | €2,139 | -€627 | -22.7% |
| Recurring financial charges | 65 | €2,766 | €2,139 | -€627 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €6,882 | -€2,023 | -€8,905 | |
| Income taxes | 67/77 | €282 | €287 | +€6 | +2.0% |
| Profit (loss) for the period | 9904 | €6,600 | -€2,311 | -€8,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,600 | -€2,311 | -€8,911 |
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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 4 November 2026 via checked.be.