PHH CONSULTING: 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.
PHH CONSULTING
Largest movements
- Receivables within one year +€9,224
up €9,224 (+30.8%), from €29,934 to €39,158
of which Trade receivables: +€9,661
- Cash +€4,947
up €4,947 (+1.5%), from €321,193 to €326,140
mainly Other debts (+€70,466) and Tax, wage and social debts (+€5,344)
- Other debts +€70,466
up €70,466 (+26.1%), from €269,857 to €340,324
- Reserves -€64,963
down €64,963 (-97.2%), from €66,823 to €1,860
of which Distributable reserves: -€64,963
- Tax, wage and social debts +€5,344
new in 2025: €5,344
- Gross operating margin -€16,851
down €16,851 (-70.5%), from €23,909 to €7,058
- Other operating charges -€2,448
down €2,448 (-72.5%), from €3,376 to €928
- Taxes -€902
down €902 (-48.3%), from €1,870 to €968
- Financial income -€698
down €698 (-27.0%), from €2,583 to €1,884
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 | €359,648 | €370,798 | +€11,150 | +3.1% |
| Fixed assets | 21/28 | €5,088 | €2,768 | -€2,319 | -45.6% |
| Tangible fixed assets | 22/27 | €5,088 | €2,768 | -€2,319 | -45.6% |
| Furniture and vehicles | 24 | €2,819 | €727 | -€2,091 | -74.2% |
| Other tangible fixed assets | 26 | €2,269 | €2,041 | -€228 | -10.0% |
| Current assets | 29/58 | €354,561 | €368,030 | +€13,469 | +3.8% |
| Amounts receivable within one year | 40/41 | €29,934 | €39,158 | +€9,224 | +30.8% |
| Trade receivables | 40 | €25,899 | €35,560 | +€9,661 | +37.3% |
| Other amounts receivable | 41 | €4,035 | €3,598 | -€438 | -10.8% |
| Cash at bank and in hand | 54/58 | €321,193 | €326,140 | +€4,947 | +1.5% |
| Deferred charges and accrued income | 490/1 | €3,434 | €2,733 | -€701 | -20.4% |
| Total equity and liabilities | 10/49 | €359,648 | €370,798 | +€11,150 | +3.1% |
| Equity | 10/15 | €85,423 | €20,460 | -€64,963 | -76.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,823 | €1,860 | -€64,963 | -97.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,963 | - | -€64,963 | |
| Amounts payable | 17/49 | €274,226 | €350,338 | +€76,113 | +27.8% |
| Amounts payable within one year | 42/48 | €273,706 | €349,987 | +€76,281 | +27.9% |
| Financial debts | 43 | €869 | €310 | -€559 | -64.3% |
| Credit institutions | 430/8 | €869 | €310 | -€559 | -64.3% |
| Trade debts | 44 | €2,980 | €4,009 | +€1,029 | +34.5% |
| Suppliers | 440/4 | €2,980 | €4,009 | +€1,029 | +34.5% |
| Taxes, remuneration and social security | 45 | - | €5,344 | +€5,344 | |
| Taxes | 450/3 | - | €5,344 | +€5,344 | |
| Other amounts payable | 47/48 | €269,857 | €340,324 | +€70,466 | +26.1% |
| Accrued charges and deferred income | 492/3 | €520 | €352 | -€168 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,101 | €2,319 | +€218 | +10.4% |
| Other operating charges | 640/8 | €3,376 | €928 | -€2,448 | -72.5% |
| Gross operating margin | 9900 | €23,909 | €7,058 | -€16,851 | -70.5% |
| Operating profit (loss) | 9901 | €18,432 | €3,811 | -€14,621 | -79.3% |
| Financial income | 75/76B | €2,583 | €1,884 | -€698 | -27.0% |
| Recurring financial income | 75 | €2,583 | €1,884 | -€698 | -27.0% |
| Financial charges | 65/66B | €3,092 | €2,988 | -€105 | -3.4% |
| Recurring financial charges | 65 | €3,092 | €2,988 | -€105 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €17,922 | €2,708 | -€15,215 | -84.9% |
| Income taxes | 67/77 | €1,870 | €968 | -€902 | -48.3% |
| Profit (loss) for the period | 9904 | €16,052 | €1,740 | -€14,312 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,052 | €1,740 | -€14,312 | -89.2% |
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 20 October 2026 via checked.be.