PHD BELGIUM: what changed
What changed
PHD BELGIUM
filed annual accounts (NBB)
Net result for the year
-€76,205
2021 · -€64,942-€11,263
Equity
€6.9m
2021 · €7.0m-€76,205
Cash
€39
2021 · €119-€81
Balance sheet total
€8.8m
2021 · €8.8m+€39,668
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€160,241
up €160,241 (+9.7%), from €1.7m to €1.8m
Income statement
No income-statement line moved by more than 1% of the activity.
Change in the result, 2021 to 2022
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 2021
-€64,942
Other operating charges
+€1,155
Other operating items
+€300
Financial income
+€4,995
Financial charges
-€17,713
Result 2022
-€76,205
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€81
Investment
€0
Financing
€0
Cash 2021
€119
From operations (derived)
-€81
Net result for the year
-€76,205
Receivables within one year
-€39,749
Trade debts
+€12,500
Tax, wage and social debts
+€868
Other debts
+€160,241
Accrued charges and deferred income
-€57,737
Cash 2022
€39
brings cash intakes cash out
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,783,983 | €8,823,651 | +€39,668 | +0.5% |
| Fixed assets | 21/28 | €7,944,054 | €7,944,054 | = | 0.0% |
| Financial fixed assets | 28 | €7,944,054 | €7,944,054 | = | 0.0% |
| Affiliated companies | 280/1 | €7,944,054 | €7,944,054 | = | 0.0% |
| Participating interests | 280 | €7,944,054 | €7,944,054 | = | 0.0% |
| Current assets | 29/58 | €839,929 | €879,597 | +€39,668 | +4.7% |
| Amounts receivable within one year | 40/41 | €439,810 | €479,559 | +€39,749 | +9.0% |
| Other amounts receivable | 41 | €439,810 | €479,559 | +€39,749 | +9.0% |
| Cash at bank and in hand | 54/58 | €119 | €39 | -€81 | -67.6% |
| Deferred charges and accrued income | 490/1 | €400,000 | €400,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €8,783,983 | €8,823,651 | +€39,668 | +0.5% |
| Equity | 10/15 | €6,978,823 | €6,902,619 | -€76,205 | -1.1% |
| Contributions | 10/11 | €7,698,581 | €7,698,581 | = | 0.0% |
| Capital | 10 | €7,698,581 | €7,698,581 | = | 0.0% |
| Issued capital | 100 | €7,698,581 | €7,698,581 | = | 0.0% |
| Reserves | 13 | €22,414 | €22,414 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,414 | €22,414 | = | 0.0% |
| Legal reserve | 130 | €22,414 | €22,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€742,172 | -€818,376 | -€76,205 | -10.3% |
| Amounts payable | 17/49 | €1,805,160 | €1,921,033 | +€115,873 | +6.4% |
| Amounts payable within one year | 42/48 | €1,709,486 | €1,883,095 | +€173,609 | +10.2% |
| Trade debts | 44 | €47,952 | €60,452 | +€12,500 | +26.1% |
| Suppliers | 440/4 | €47,952 | €60,452 | +€12,500 | +26.1% |
| Taxes, remuneration and social security | 45 | €1,736 | €2,604 | +€868 | +50.0% |
| Remuneration and social security | 454/9 | €1,736 | €2,604 | +€868 | +50.0% |
| Other amounts payable | 47/48 | €1,659,798 | €1,820,039 | +€160,241 | +9.7% |
| Accrued charges and deferred income | 492/3 | €95,674 | €37,938 | -€57,737 | -60.3% |
| Operating income | 70/76A | €30,000 | €30,300 | +€300 | +1.0% |
| Other operating income | 74 | €30,000 | €30,300 | +€300 | +1.0% |
| Operating charges | 60/66A | €59,854 | €58,699 | -€1,155 | -1.9% |
| Services and other goods | 61 | €57,500 | €57,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €868 | €868 | = | 0.0% |
| Other operating charges | 640/8 | €1,486 | €331 | -€1,155 | -77.7% |
| Operating profit (loss) | 9901 | -€29,854 | -€28,399 | +€1,455 | +4.9% |
| Financial income | 75/76B | €4,753 | €9,749 | +€4,995 | +105% |
| Recurring financial income | 75 | €4,753 | €9,749 | +€4,995 | +105% |
| Other financial income | 752/9 | €4,753 | €9,749 | +€4,995 | +105% |
| Financial charges | 65/66B | €39,841 | €57,554 | +€17,713 | +44.5% |
| Recurring financial charges | 65 | €39,841 | €57,554 | +€17,713 | +44.5% |
| Debt charges | 650 | €39,792 | €57,505 | +€17,713 | +44.5% |
| Other financial charges | 652/9 | €50 | €50 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€64,942 | -€76,205 | -€11,263 | -17.3% |
| Profit (loss) for the period | 9904 | -€64,942 | -€76,205 | -€11,263 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,942 | -€76,205 | -€11,263 | -17.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.