Phdigiusto: 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.
Phdigiusto
Largest movements
- Cash +€14,663
up €14,663 (+34.0%), from €43,077 to €57,740
mainly Net result for the year (+€38,848) and Tax, wage and social debts (+€10,568)
- Receivables within one year -€6,897
down €6,897 (-47.5%), from €14,520 to €7,623
- Tax, wage and social debts +€10,568
up €10,568 (+42.8%), from €24,719 to €35,287
- Other debts -€2,948
down €2,948 (-10.3%), from €28,579 to €25,632
- Turnover -€90,800
no longer reported in 2025 (was €90,800)
- Gross operating margin -€4,187
down €4,187 (-7.4%), from €56,213 to €52,026
- Purchases and services -€2,923
down €2,923 (-8.0%), from €36,730 to €33,807
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 | €57,597 | €65,646 | +€8,049 | +14.0% |
| Current assets | 29/58 | €57,597 | €65,646 | +€8,049 | +14.0% |
| Amounts receivable within one year | 40/41 | €14,520 | €7,623 | -€6,897 | -47.5% |
| Trade receivables | 40 | €14,520 | €7,623 | -€6,897 | -47.5% |
| Cash at bank and in hand | 54/58 | €43,077 | €57,740 | +€14,663 | +34.0% |
| Deferred charges and accrued income | 490/1 | - | €283 | +€283 | |
| Total equity and liabilities | 10/49 | €57,597 | €65,646 | +€8,049 | +14.0% |
| Equity | 10/15 | €4,235 | €4,235 | = | 0.0% |
| Contributions | 10/11 | €4,235 | €4,235 | = | 0.0% |
| Amounts payable | 17/49 | €53,362 | €61,411 | +€8,049 | +15.1% |
| Amounts payable within one year | 42/48 | €53,362 | €61,411 | +€8,049 | +15.1% |
| Trade debts | 44 | €64 | €492 | +€429 | +671.1% |
| Suppliers | 440/4 | €64 | €492 | +€429 | +671.1% |
| Taxes, remuneration and social security | 45 | €24,719 | €35,287 | +€10,568 | +42.8% |
| Taxes | 450/3 | €24,719 | €35,287 | +€10,568 | +42.8% |
| Other amounts payable | 47/48 | €28,579 | €25,632 | -€2,948 | -10.3% |
| Turnover | 70 | €90,800 | - | -€90,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,730 | €33,807 | -€2,923 | -8.0% |
| Gross operating margin | 9900 | €56,213 | €52,026 | -€4,187 | -7.4% |
| Operating profit (loss) | 9901 | €56,213 | €52,026 | -€4,187 | -7.4% |
| Financial income | 75/76B | €3 | €119 | +€115 | +3497.6% |
| Recurring financial income | 75 | €3 | €119 | +€115 | +3497.6% |
| Financial charges | 65/66B | €2,352 | €2,525 | +€173 | +7.3% |
| Recurring financial charges | 65 | €2,352 | €2,525 | +€173 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €53,864 | €49,620 | -€4,245 | -7.9% |
| Income taxes | 67/77 | €11,544 | €10,772 | -€772 | -6.7% |
| Profit (loss) for the period | 9904 | €42,320 | €38,848 | -€3,472 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,320 | €38,848 | -€3,472 | -8.2% |
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 7 October 2026 via checked.be.