PHASIANUS: what changed
Two fiscal 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.
PHASIANUS
Largest movements
- Cash -€136,816
no longer reported in 2025 (was €136,816)
mainly Other debts (-€124,316) and Contributions, distributions and other (-€50,297)
- Receivables within one year +€24,478
up €24,478 (+1544.4%), from €1,585 to €26,063
- Other debts -€124,316
down €124,316 (-61.3%), from €202,735 to €78,419
- Profit (loss) carried forward +€10,882
up €10,882 (+85.1%), from €12,792 to €23,674
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €308,339 | €196,001 | -€112,338 | -36.4% |
| Fixed assets | 21/28 | €169,938 | €169,938 | = | 0.0% |
| Tangible fixed assets | 22/27 | €169,938 | €169,938 | = | 0.0% |
| Land and buildings | 22 | €169,938 | €169,938 | = | 0.0% |
| Current assets | 29/58 | €138,401 | €26,063 | -€112,338 | -81.2% |
| Amounts receivable within one year | 40/41 | €1,585 | €26,063 | +€24,478 | +1544.4% |
| Other amounts receivable | 41 | €1,585 | €26,063 | +€24,478 | +1544.4% |
| Cash at bank and in hand | 54/58 | €136,816 | - | -€136,816 | |
| Total equity and liabilities | 10/49 | €308,339 | €196,001 | -€112,338 | -36.4% |
| Equity | 10/15 | €80,442 | €91,324 | +€10,882 | +13.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,792 | €23,674 | +€10,882 | +85.1% |
| Amounts payable | 17/49 | €227,897 | €104,677 | -€123,220 | -54.1% |
| Amounts payable within one year | 42/48 | €205,010 | €81,352 | -€123,658 | -60.3% |
| Trade debts | 44 | €2,275 | €2,933 | +€658 | +28.9% |
| Suppliers | 440/4 | €2,275 | €2,933 | +€658 | +28.9% |
| Other amounts payable | 47/48 | €202,735 | €78,419 | -€124,316 | -61.3% |
| Accrued charges and deferred income | 492/3 | €22,887 | €23,325 | +€438 | +1.9% |
| Operating income | 70/76A | €89,852 | €91,987 | +€2,135 | +2.4% |
| Other operating income | 74 | €89,852 | €91,987 | +€2,135 | +2.4% |
| Operating charges | 60/66A | €6,685 | €9,383 | +€2,698 | +40.4% |
| Services and other goods | 61 | €6,266 | €8,319 | +€2,053 | +32.8% |
| Other operating charges | 640/8 | €419 | €1,064 | +€645 | +153.9% |
| Operating profit (loss) | 9901 | €83,167 | €82,604 | -€563 | -0.7% |
| Financial charges | 65/66B | €322 | €874 | +€552 | +171.4% |
| Recurring financial charges | 65 | €322 | €874 | +€552 | +171.4% |
| Other financial charges | 652/9 | €322 | €874 | +€552 | +171.4% |
| Profit (loss) for the period before taxes | 9903 | €82,845 | €81,730 | -€1,115 | -1.3% |
| Income taxes | 67/77 | €20,415 | €20,551 | +€136 | +0.7% |
| Taxes | 670/3 | €20,415 | €20,551 | +€136 | +0.7% |
| Profit (loss) for the period | 9904 | €62,430 | €61,179 | -€1,251 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,430 | €61,179 | -€1,251 | -2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.