PhiMedia: 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.
PhiMedia
Largest movements
- Current investments -€37,531
down €37,531 (-16.8%), from €224,017 to €186,486
- Cash +€23,751
up €23,751 (+70.8%), from €33,563 to €57,314
mainly Current investments (+€37,531) and Net result for the year (+€20,788)
- Reserves -€19,212
down €19,212 (-7.2%), from €266,275 to €247,063
of which Distributable reserves: -€19,212
- Tax, wage and social debts +€5,031
up €5,031 (+245.5%), from €2,049 to €7,080
of which Taxes: +€5,681
- Gross operating margin +€2,602
up €2,602 (+8.4%), from €30,903 to €33,505
- Taxes -€1,038
down €1,038 (-10.5%), from €9,887 to €8,849
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €277,218 | €263,505 | -€13,713 | -4.9% |
| Fixed assets | 21/28 | €4,259 | €2,717 | -€1,542 | -36.2% |
| Tangible fixed assets | 22/27 | €4,259 | €2,717 | -€1,542 | -36.2% |
| Plant, machinery and equipment | 23 | €3,233 | €2,038 | -€1,195 | -37.0% |
| Furniture and vehicles | 24 | €1,026 | €679 | -€347 | -33.8% |
| Current assets | 29/58 | €272,959 | €260,788 | -€12,171 | -4.5% |
| Amounts receivable within one year | 40/41 | €15,284 | €16,988 | +€1,704 | +11.1% |
| Trade receivables | 40 | €4,011 | €13,208 | +€9,197 | +229.3% |
| Other amounts receivable | 41 | €11,273 | €3,780 | -€7,493 | -66.5% |
| Current investments | 50/53 | €224,017 | €186,486 | -€37,531 | -16.8% |
| Cash at bank and in hand | 54/58 | €33,563 | €57,314 | +€23,751 | +70.8% |
| Deferred charges and accrued income | 490/1 | €95 | - | -€95 | |
| Total equity and liabilities | 10/49 | €277,218 | €263,505 | -€13,713 | -4.9% |
| Equity | 10/15 | €272,475 | €253,263 | -€19,212 | -7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €266,275 | €247,063 | -€19,212 | -7.2% |
| Non-distributable reserves | 130/1 | €6,265 | €6,265 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,265 | €6,265 | = | 0.0% |
| Distributable reserves | 133 | €260,010 | €240,798 | -€19,212 | -7.4% |
| Amounts payable | 17/49 | €4,743 | €10,242 | +€5,499 | +115.9% |
| Amounts payable within one year | 42/48 | €4,743 | €10,242 | +€5,499 | +115.9% |
| Trade debts | 44 | €1,359 | €1,178 | -€181 | -13.3% |
| Suppliers | 440/4 | €1,359 | €1,178 | -€181 | -13.3% |
| Taxes, remuneration and social security | 45 | €2,049 | €7,080 | +€5,031 | +245.5% |
| Taxes | 450/3 | €1,399 | €7,080 | +€5,681 | +406.1% |
| Remuneration and social security | 454/9 | €650 | - | -€650 | |
| Other amounts payable | 47/48 | €1,335 | €1,984 | +€649 | +48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,542 | €2,440 | -€102 | -4.0% |
| Other operating charges | 640/8 | €702 | €1,026 | +€324 | +46.2% |
| Gross operating margin | 9900 | €30,903 | €33,505 | +€2,602 | +8.4% |
| Operating profit (loss) | 9901 | €27,659 | €30,039 | +€2,380 | +8.6% |
| Financial income | 75/76B | €144 | €38 | -€106 | -73.6% |
| Recurring financial income | 75 | €144 | €38 | -€106 | -73.6% |
| Financial charges | 65/66B | €608 | €440 | -€168 | -27.6% |
| Recurring financial charges | 65 | €608 | €440 | -€168 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €27,195 | €29,637 | +€2,442 | +9.0% |
| Income taxes | 67/77 | €9,887 | €8,849 | -€1,038 | -10.5% |
| Profit (loss) for the period | 9904 | €17,308 | €20,788 | +€3,480 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,308 | €20,788 | +€3,480 | +20.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.