PHAT - DAT: 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.
PHAT - DAT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,586
down €1,586 (-0.9%), from -€171,942 to -€173,527
- Trade debts +€877
up €877 (+8.0%), from €11,017 to €11,894
- Short-term financial debts +€604
up €604 (+13.3%), from €4,534 to €5,138
- Debts after one year +€85
up €85 (+0.1%), from €87,214 to €87,300
- Accrued charges and deferred income +€19
new in 2024: €19
- Gross operating margin +€1,516
up €1,516 (+65.6%), from -€2,313 to -€797
- Financial charges -€886
down €886 (-52.9%), from €1,675 to €789
- Other operating charges -€305
no longer reported in 2024 (was €305)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€102,765 | -€104,351 | -€1,586 | -1.5% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €31,993 | €31,993 | = | 0.0% |
| Distributable reserves | 133 | €31,993 | €31,993 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,942 | -€173,527 | -€1,586 | -0.9% |
| Amounts payable | 17/49 | €102,765 | €104,351 | +€1,586 | +1.5% |
| Amounts payable after more than one year | 17 | €87,214 | €87,300 | +€85 | +0.1% |
| Financial debts | 170/4 | €87,214 | €87,300 | +€85 | +0.1% |
| Amounts payable within one year | 42/48 | €15,551 | €17,032 | +€1,481 | +9.5% |
| Financial debts | 43 | €4,534 | €5,138 | +€604 | +13.3% |
| Credit institutions | 430/8 | €4,534 | €5,138 | +€604 | +13.3% |
| Trade debts | 44 | €11,017 | €11,894 | +€877 | +8.0% |
| Suppliers | 440/4 | €11,017 | €11,894 | +€877 | +8.0% |
| Accrued charges and deferred income | 492/3 | - | €19 | +€19 | |
| Other operating charges | 640/8 | €305 | - | -€305 | |
| Gross operating margin | 9900 | -€2,313 | -€797 | +€1,516 | +65.6% |
| Operating profit (loss) | 9901 | -€2,617 | -€797 | +€1,821 | +69.6% |
| Financial charges | 65/66B | €1,675 | €789 | -€886 | -52.9% |
| Recurring financial charges | 65 | €1,675 | €789 | -€886 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,293 | -€1,586 | +€2,707 | +63.1% |
| Profit (loss) for the period | 9904 | -€4,293 | -€1,586 | +€2,707 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,293 | -€1,586 | +€2,707 | +63.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.