PhD INFORMATIQUE: 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.
PhD INFORMATIQUE
Largest movements
- Cash -€25,721
down €25,721 (-25.5%), from €100,691 to €74,971
mainly Trade debts (-€19,752) and Net result for the year (-€10,372)
- Receivables within one year +€6,497
up €6,497 (+22.5%), from €28,875 to €35,372
of which Trade receivables: +€3,989
- Tangible fixed assets -€2,394
down €2,394 (-27.2%), from €8,802 to €6,408
- Trade debts -€19,752
down €19,752 (-44.2%), from €44,640 to €24,889
- Profit (loss) carried forward -€10,372
down €10,372 (-14.8%), from €70,031 to €59,659
- Tax, wage and social debts +€7,182
up €7,182 (+108.2%), from €6,637 to €13,819
- Purchases and services -€287,995
down €287,995 (-46.7%), from €616,786 to €328,791
- Gross operating margin +€29,650
up €29,650 (+88.3%), from -€33,582 to -€3,931
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 | €138,369 | €116,750 | -€21,618 | -15.6% |
| Fixed assets | 21/28 | €8,802 | €6,408 | -€2,394 | -27.2% |
| Tangible fixed assets | 22/27 | €8,802 | €6,408 | -€2,394 | -27.2% |
| Furniture and vehicles | 24 | €8,802 | €6,408 | -€2,394 | -27.2% |
| Current assets | 29/58 | €129,566 | €110,342 | -€19,224 | -14.8% |
| Amounts receivable within one year | 40/41 | €28,875 | €35,372 | +€6,497 | +22.5% |
| Trade receivables | 40 | €25,941 | €29,929 | +€3,989 | +15.4% |
| Other amounts receivable | 41 | €2,934 | €5,442 | +€2,508 | +85.5% |
| Cash at bank and in hand | 54/58 | €100,691 | €74,971 | -€25,721 | -25.5% |
| Total equity and liabilities | 10/49 | €138,369 | €116,750 | -€21,618 | -15.6% |
| Equity | 10/15 | €87,091 | €76,719 | -€10,372 | -11.9% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 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 | €70,031 | €59,659 | -€10,372 | -14.8% |
| Amounts payable | 17/49 | €51,277 | €40,031 | -€11,246 | -21.9% |
| Amounts payable within one year | 42/48 | €51,277 | €40,031 | -€11,246 | -21.9% |
| Trade debts | 44 | €44,640 | €24,889 | -€19,752 | -44.2% |
| Suppliers | 440/4 | €44,640 | €24,889 | -€19,752 | -44.2% |
| Taxes, remuneration and social security | 45 | €6,637 | €13,819 | +€7,182 | +108.2% |
| Taxes | 450/3 | €6,637 | €13,819 | +€7,182 | +108.2% |
| Other amounts payable | 47/48 | - | €1,323 | +€1,323 | |
| Goods, raw materials, services and sundry goods | 60/61 | €616,786 | €328,791 | -€287,995 | -46.7% |
| Remuneration, social security and pensions | 62 | €3,410 | €3,178 | -€232 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,378 | €2,394 | +€16 | +0.7% |
| Other operating charges | 640/8 | €181 | €258 | +€77 | +42.8% |
| Gross operating margin | 9900 | -€33,582 | -€3,931 | +€29,650 | +88.3% |
| Operating profit (loss) | 9901 | -€39,550 | -€9,761 | +€29,789 | +75.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €391 | €331 | -€59 | -15.2% |
| Recurring financial charges | 65 | €391 | €331 | -€59 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€39,941 | -€10,092 | +€29,848 | +74.7% |
| Income taxes | 67/77 | €278 | €280 | +€2 | +0.8% |
| Profit (loss) for the period | 9904 | -€40,218 | -€10,372 | +€29,846 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,218 | -€10,372 | +€29,846 | +74.2% |
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 9 October 2026 via checked.be.