PHOBOS EN ACTOR: 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.
PHOBOS EN ACTOR
Largest movements
- Receivables within one year -€143,903
down €143,903 (-43.9%), from €327,431 to €183,528
of which Trade receivables: -€158,065
- Cash +€78,246
up €78,246 (+46.3%), from €169,091 to €247,337
mainly Receivables within one year (+€143,903) and Other debts (+€55,436)
- Deferred charges and accrued income +€26,910
new in 2025: €26,910
- Current investments +€22,735
up €22,735 (+22.9%), from €99,285 to €122,020
- Tangible fixed assets -€16,225
down €16,225 (-15.9%), from €101,803 to €85,578
of which Other tangible fixed assets: -€10,532
- Reserves -€65,991
down €65,991 (-27.9%), from €236,176 to €170,184
of which Distributable reserves: -€65,991
- Profit (loss) carried forward -€57,531
down €57,531 (-26.8%), from €214,674 to €157,143
- Other debts +€55,436
up €55,436 (+362.4%), from €15,296 to €70,732
- Trade debts +€47,352
up €47,352 (+66.1%), from €71,676 to €119,028
- Tax, wage and social debts -€14,499
down €14,499 (-18.0%), from €80,705 to €66,206
of which Remuneration and social security: -€14,707
- Gross operating margin -€159,418
down €159,418 (-24.2%), from €659,432 to €500,014
- Taxes -€31,962
down €31,962 (-97.1%), from €32,928 to €965
- Staff costs -€17,512
down €17,512 (-3.2%), from €540,940 to €523,428
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 | €721,349 | €686,112 | -€35,237 | -4.9% |
| Fixed assets | 21/28 | €125,542 | €106,316 | -€19,225 | -15.3% |
| Intangible fixed assets | 21 | €23,738 | €20,738 | -€3,000 | -12.6% |
| Tangible fixed assets | 22/27 | €101,803 | €85,578 | -€16,225 | -15.9% |
| Plant, machinery and equipment | 23 | €12,747 | €9,801 | -€2,946 | -23.1% |
| Furniture and vehicles | 24 | €10,688 | €7,941 | -€2,747 | -25.7% |
| Other tangible fixed assets | 26 | €78,368 | €67,836 | -€10,532 | -13.4% |
| Current assets | 29/58 | €595,808 | €579,795 | -€16,012 | -2.7% |
| Amounts receivable within one year | 40/41 | €327,431 | €183,528 | -€143,903 | -43.9% |
| Trade receivables | 40 | €316,005 | €157,941 | -€158,065 | -50.0% |
| Other amounts receivable | 41 | €11,426 | €25,587 | +€14,161 | +123.9% |
| Current investments | 50/53 | €99,285 | €122,020 | +€22,735 | +22.9% |
| Cash at bank and in hand | 54/58 | €169,091 | €247,337 | +€78,246 | +46.3% |
| Deferred charges and accrued income | 490/1 | - | €26,910 | +€26,910 | |
| Total equity and liabilities | 10/49 | €721,349 | €686,112 | -€35,237 | -4.9% |
| Equity | 10/15 | €550,850 | €427,328 | -€123,522 | -22.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €236,176 | €170,184 | -€65,991 | -27.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €783 | €783 | = | 0.0% |
| Distributable reserves | 133 | €235,393 | €169,401 | -€65,991 | -28.0% |
| Profit (loss) carried forward | 14 | €214,674 | €157,143 | -€57,531 | -26.8% |
| Amounts payable | 17/49 | €170,499 | €258,784 | +€88,285 | +51.8% |
| Amounts payable within one year | 42/48 | €170,499 | €258,784 | +€88,285 | +51.8% |
| Current portion of amounts payable after more than one year | 42 | €2,822 | €2,817 | -€5 | -0.2% |
| Trade debts | 44 | €71,676 | €119,028 | +€47,352 | +66.1% |
| Suppliers | 440/4 | €71,676 | €119,028 | +€47,352 | +66.1% |
| Taxes, remuneration and social security | 45 | €80,705 | €66,206 | -€14,499 | -18.0% |
| Taxes | 450/3 | €20,546 | €20,754 | +€208 | +1.0% |
| Remuneration and social security | 454/9 | €60,159 | €45,453 | -€14,707 | -24.4% |
| Other amounts payable | 47/48 | €15,296 | €70,732 | +€55,436 | +362.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €10,708 | +€10,708 | |
| Remuneration, social security and pensions | 62 | €540,940 | €523,428 | -€17,512 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,656 | €32,147 | -€509 | -1.6% |
| Other operating charges | 640/8 | €940 | €520 | -€420 | -44.7% |
| Gross operating margin | 9900 | €659,432 | €500,014 | -€159,418 | -24.2% |
| Operating profit (loss) | 9901 | €84,897 | -€56,080 | -€140,977 | |
| Financial income | 75/76B | €2,222 | €1,730 | -€492 | -22.1% |
| Recurring financial income | 75 | €2,222 | €1,730 | -€492 | -22.1% |
| Financial charges | 65/66B | €708 | €2,216 | +€1,508 | +212.9% |
| Recurring financial charges | 65 | €708 | €2,216 | +€1,508 | +212.9% |
| Profit (loss) for the period before taxes | 9903 | €86,410 | -€56,566 | -€142,976 | |
| Income taxes | 67/77 | €32,928 | €965 | -€31,962 | -97.1% |
| Profit (loss) for the period | 9904 | €53,483 | -€57,531 | -€111,014 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,483 | -€57,531 | -€111,014 |
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 8 October 2026 via checked.be.