PHONALCAR: 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.
PHONALCAR
Largest movements
- Receivables within one year +€48,134
up €48,134 (+68.6%), from €70,187 to €118,321
of which Trade receivables: +€43,062
- Tangible fixed assets +€4,396
up €4,396 (+48.8%), from €9,011 to €13,407
- Accrued charges and deferred income +€41,818
new in 2025: €41,818
- Trade debts +€9,684
up €9,684 (+73.8%), from €13,119 to €22,803
- Profit (loss) carried forward +€9,660
up €9,660 (+1,196%), from €808 to €10,468
- Debts after one year -€4,804
no longer reported in 2025 (was €4,804)
- Advances received -€2,100
no longer reported in 2025 (was €2,100)
- Gross operating margin +€10,243
up €10,243 (+46.3%), from €22,111 to €32,354
- Taxes +€4,271
up €4,271 (+83.5%), from €5,116 to €9,387
- Depreciation +€2,810
up €2,810 (+48.9%), from €5,744 to €8,554
- Financial income +€1,946
up €1,946 (+6,950%), from €28 to €1,974
- Other operating charges -€1,377
down €1,377 (-23.0%), from €5,992 to €4,615
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 | €82,105 | €134,475 | +€52,370 | +63.8% |
| Fixed assets | 21/28 | €10,294 | €14,690 | +€4,396 | +42.7% |
| Tangible fixed assets | 22/27 | €9,011 | €13,407 | +€4,396 | +48.8% |
| Furniture and vehicles | 24 | €9,011 | €13,407 | +€4,396 | +48.8% |
| Financial fixed assets | 28 | €1,283 | €1,283 | = | 0.0% |
| Current assets | 29/58 | €71,811 | €119,785 | +€47,974 | +66.8% |
| Amounts receivable within one year | 40/41 | €70,187 | €118,321 | +€48,134 | +68.6% |
| Trade receivables | 40 | €31,067 | €74,129 | +€43,062 | +139% |
| Other amounts receivable | 41 | €39,120 | €44,192 | +€5,072 | +13.0% |
| Cash at bank and in hand | 54/58 | €1,624 | €1,378 | -€246 | -15.1% |
| Deferred charges and accrued income | 490/1 | - | €86 | +€86 | |
| Total equity and liabilities | 10/49 | €82,105 | €134,475 | +€52,370 | +63.8% |
| Equity | 10/15 | €23,999 | €33,658 | +€9,659 | +40.2% |
| Contributions | 10/11 | €21,691 | €21,690 | -€1 | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €808 | €10,468 | +€9,660 | +1,196% |
| Provisions and deferred taxes | 16 | €13,168 | €12,587 | -€581 | -4.4% |
| Provisions for liabilities and charges | 160/5 | €13,168 | €12,587 | -€581 | -4.4% |
| Other liabilities and charges | 164/5 | €13,168 | €12,587 | -€581 | -4.4% |
| Amounts payable | 17/49 | €44,938 | €88,230 | +€43,292 | +96.3% |
| Amounts payable after more than one year | 17 | €4,804 | - | -€4,804 | |
| Financial debts | 170/4 | €4,804 | - | -€4,804 | |
| Amounts payable within one year | 42/48 | €40,134 | €46,412 | +€6,278 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €4,531 | €4,805 | +€274 | +6.0% |
| Trade debts | 44 | €13,119 | €22,803 | +€9,684 | +73.8% |
| Suppliers | 440/4 | €13,119 | €22,803 | +€9,684 | +73.8% |
| Advances received on contracts in progress | 46 | €2,100 | - | -€2,100 | |
| Taxes, remuneration and social security | 45 | €20,384 | €18,804 | -€1,580 | -7.8% |
| Taxes | 450/3 | €20,384 | €18,804 | -€1,580 | -7.8% |
| Accrued charges and deferred income | 492/3 | - | €41,818 | +€41,818 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,744 | €8,554 | +€2,810 | +48.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€96 | -€581 | -€485 | -505% |
| Other operating charges | 640/8 | €5,992 | €4,615 | -€1,377 | -23.0% |
| Gross operating margin | 9900 | €22,111 | €32,354 | +€10,243 | +46.3% |
| Operating profit (loss) | 9901 | €10,471 | €19,766 | +€9,295 | +88.8% |
| Financial income | 75/76B | €28 | €1,974 | +€1,946 | +6,950% |
| Recurring financial income | 75 | €28 | €1,974 | +€1,946 | +6,950% |
| Financial charges | 65/66B | €3,919 | €2,693 | -€1,226 | -31.3% |
| Recurring financial charges | 65 | €3,919 | €2,693 | -€1,226 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €6,580 | €19,047 | +€12,467 | +189% |
| Income taxes | 67/77 | €5,116 | €9,387 | +€4,271 | +83.5% |
| Profit (loss) for the period | 9904 | €1,464 | €9,660 | +€8,196 | +560% |
| Profit (loss) for the period to be appropriated | 9905 | €1,464 | €9,660 | +€8,196 | +560% |
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 16 October 2026 via checked.be.