PhM MANAGEMENT: 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.
PhM MANAGEMENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€15,829
down €15,829 (-49.5%), from €31,960 to €16,131
- Other debts +€11,998
up €11,998 (+27.0%), from €44,489 to €56,487
- Profit (loss) carried forward +€3,816
up €3,816 (+18.3%), from €20,830 to €24,645
- Turnover +€3,350
up €3,350 (+25.6%), from €13,080 to €16,430
- Gross operating margin +€3,350
up €3,350 (+146.9%), from €2,280 to €5,630
- Financial charges -€1,824
down €1,824 (-92.0%), from €1,982 to €158
- Taxes +€1,272
new in 2023: €1,272
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,197 | €131,453 | +€1,257 | +1.0% |
| Fixed assets | 21/28 | €130,000 | €130,000 | = | 0.0% |
| Financial fixed assets | 28 | €130,000 | €130,000 | = | 0.0% |
| Current assets | 29/58 | €197 | €1,453 | +€1,257 | +639.4% |
| Cash at bank and in hand | 54/58 | €197 | €1,453 | +€1,257 | +639.4% |
| Total equity and liabilities | 10/49 | €130,197 | €131,453 | +€1,257 | +1.0% |
| Equity | 10/15 | €39,901 | €43,716 | +€3,816 | +9.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | - | -€18,550 | |
| Share premium | 1100/10 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €521 | €521 | = | 0.0% |
| Non-distributable reserves | 130/1 | €521 | €521 | = | 0.0% |
| Reserves not available under the articles | 1311 | €521 | €521 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,830 | €24,645 | +€3,816 | +18.3% |
| Amounts payable | 17/49 | €90,296 | €87,737 | -€2,559 | -2.8% |
| Amounts payable after more than one year | 17 | €31,960 | €16,131 | -€15,829 | -49.5% |
| Financial debts | 170/4 | €31,960 | €16,131 | -€15,829 | -49.5% |
| Amounts payable within one year | 42/48 | €58,336 | €71,606 | +€13,270 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €13,847 | €13,847 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | - | €1,272 | +€1,272 | |
| Taxes | 450/3 | - | €1,272 | +€1,272 | |
| Other amounts payable | 47/48 | €44,489 | €56,487 | +€11,998 | +27.0% |
| Turnover | 70 | €13,080 | €16,430 | +€3,350 | +25.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,800 | €10,800 | = | 0.0% |
| Other operating charges | 640/8 | €348 | €384 | +€37 | +10.6% |
| Gross operating margin | 9900 | €2,280 | €5,630 | +€3,350 | +146.9% |
| Operating profit (loss) | 9901 | €1,933 | €5,246 | +€3,313 | +171.4% |
| Financial charges | 65/66B | €1,982 | €158 | -€1,824 | -92.0% |
| Recurring financial charges | 65 | €1,982 | €158 | -€1,824 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | -€50 | €5,088 | +€5,137 | |
| Income taxes | 67/77 | - | €1,272 | +€1,272 | |
| Profit (loss) for the period | 9904 | -€50 | €3,816 | +€3,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50 | €3,816 | +€3,865 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.