PHAST Consult & Events: 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.
PHAST Consult & Events
Largest movements
- Cash +€53,435
up €53,435 (+12.2%), from €439,247 to €492,682
mainly Net result for the year (+€108,265) and Trade debts (+€46,495)
- Receivables within one year +€50,697
up €50,697 (+158,132%), from €32 to €50,729
of which Trade receivables: +€36,361
- Profit (loss) carried forward +€108,257
up €108,257 (+28.2%), from €384,150 to €492,407
- Tax, wage and social debts -€53,169
no longer reported in 2025 (was €53,169)
- Trade debts +€46,495
up €46,495 (+3,763%), from €1,236 to €47,731
- Gross operating margin -€33,429
down €33,429 (-17.1%), from €195,438 to €162,009
- Taxes -€16,273
down €16,273 (-30.6%), from €53,169 to €36,896
- Other operating charges +€14,912
new in 2025: €14,912
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 | €446,714 | €550,190 | +€103,475 | +23.2% |
| Fixed assets | 21/28 | €2,395 | €3,278 | +€883 | +36.9% |
| Tangible fixed assets | 22/27 | €2,395 | €3,278 | +€883 | +36.9% |
| Plant, machinery and equipment | 23 | - | €2,269 | +€2,269 | |
| Furniture and vehicles | 24 | €2,395 | €1,009 | -€1,386 | -57.9% |
| Current assets | 29/58 | €444,319 | €546,911 | +€102,592 | +23.1% |
| Amounts receivable within one year | 40/41 | €32 | €50,729 | +€50,697 | +158,132% |
| Trade receivables | 40 | €32 | €36,393 | +€36,361 | +113,416% |
| Other amounts receivable | 41 | - | €14,336 | +€14,336 | |
| Current investments | 50/53 | €3,500 | €3,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €439,247 | €492,682 | +€53,435 | +12.2% |
| Deferred charges and accrued income | 490/1 | €1,540 | - | -€1,540 | |
| Total equity and liabilities | 10/49 | €446,714 | €550,190 | +€103,475 | +23.2% |
| Equity | 10/15 | €392,310 | €500,567 | +€108,257 | +27.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €384,150 | €492,407 | +€108,257 | +28.2% |
| Amounts payable | 17/49 | €54,405 | €49,622 | -€4,782 | -8.8% |
| Amounts payable within one year | 42/48 | €54,405 | €49,622 | -€4,782 | -8.8% |
| Trade debts | 44 | €1,236 | €47,731 | +€46,495 | +3,763% |
| Suppliers | 440/4 | €1,236 | €47,731 | +€46,495 | +3,763% |
| Taxes, remuneration and social security | 45 | €53,169 | - | -€53,169 | |
| Taxes | 450/3 | €53,169 | - | -€53,169 | |
| Other amounts payable | 47/48 | - | €1,892 | +€1,892 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €1,699 | +€215 | +14.5% |
| Other operating charges | 640/8 | - | €14,912 | +€14,912 | |
| Gross operating margin | 9900 | €195,438 | €162,009 | -€33,429 | -17.1% |
| Operating profit (loss) | 9901 | €193,953 | €145,397 | -€48,556 | -25.0% |
| Financial charges | 65/66B | €230 | €236 | +€6 | +2.7% |
| Recurring financial charges | 65 | €230 | €236 | +€6 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €193,723 | €145,161 | -€48,562 | -25.1% |
| Income taxes | 67/77 | €53,169 | €36,896 | -€16,273 | -30.6% |
| Profit (loss) for the period | 9904 | €140,554 | €108,265 | -€32,289 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €140,554 | €108,265 | -€32,289 | -23.0% |
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 30 October 2026 via checked.be.