PHISCO: 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.
PHISCO
Largest movements
- Receivables within one year -€3,756
down €3,756 (-6.6%), from €56,995 to €53,239
of which Other amounts receivable: -€17,037
- Trade debts -€17,033
no longer reported in 2024 (was €17,033)
- Profit (loss) carried forward +€14,884
up €14,884 (+4.8%), from -€311,387 to -€296,503
- Other debts -€1,607
down €1,607 (-0.5%), from €326,349 to €324,742
- Turnover +€14,591
up €14,591 (+78.0%), from €18,706 to €33,297
- Gross operating margin +€10,322
up €10,322 (+134.2%), from €7,692 to €18,014
- Purchases and services +€4,269
up €4,269 (+38.8%), from €11,014 to €15,283
- Other operating charges -€651
no longer reported in 2024 (was €651)
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,995 | €53,239 | -€3,756 | -6.6% |
| Current assets | 29/58 | €56,995 | €53,239 | -€3,756 | -6.6% |
| Amounts receivable within one year | 40/41 | €56,995 | €53,239 | -€3,756 | -6.6% |
| Trade receivables | 40 | €39,958 | €53,239 | +€13,281 | +33.2% |
| Other amounts receivable | 41 | €17,037 | - | -€17,037 | |
| Total equity and liabilities | 10/49 | €56,995 | €53,239 | -€3,756 | -6.6% |
| Equity | 10/15 | -€286,387 | -€271,503 | +€14,884 | +5.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€311,387 | -€296,503 | +€14,884 | +4.8% |
| Amounts payable | 17/49 | €343,382 | €324,742 | -€18,640 | -5.4% |
| Amounts payable within one year | 42/48 | €343,382 | €324,742 | -€18,640 | -5.4% |
| Trade debts | 44 | €17,033 | - | -€17,033 | |
| Suppliers | 440/4 | €17,033 | - | -€17,033 | |
| Other amounts payable | 47/48 | €326,349 | €324,742 | -€1,607 | -0.5% |
| Turnover | 70 | €18,706 | €33,297 | +€14,591 | +78.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,014 | €15,283 | +€4,269 | +38.8% |
| Other operating charges | 640/8 | €651 | - | -€651 | |
| Gross operating margin | 9900 | €7,692 | €18,014 | +€10,322 | +134.2% |
| Operating profit (loss) | 9901 | €7,041 | €18,014 | +€10,973 | +155.8% |
| Profit (loss) for the period before taxes | 9903 | €7,041 | €18,014 | +€10,973 | +155.8% |
| Profit (loss) for the period | 9904 | €7,041 | €18,014 | +€10,973 | +155.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,041 | €18,014 | +€10,973 | +155.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.