PHONALYSE: 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.
PHONALYSE
Largest movements
- Receivables within one year +€14,215
up €14,215 (+18.0%), from €79,047 to €93,262
of which Other amounts receivable: +€41,756
- Cash -€7,655
down €7,655 (-5.2%), from €145,959 to €138,304
mainly Other debts (-€26,141) and Receivables within one year (-€14,215)
- Tangible fixed assets -€5,843
down €5,843 (-63.5%), from €9,195 to €3,352
- Other debts -€26,141
down €26,141 (-79.0%), from €33,091 to €6,949
- Tax, wage and social debts +€11,816
up €11,816 (+60.8%), from €19,446 to €31,261
of which Taxes: +€12,795
- Trade debts +€9,366
up €9,366 (+640.7%), from €1,462 to €10,828
- Reserves +€3,663
up €3,663 (+14.1%), from €25,987 to €29,651
of which Distributable reserves: +€3,663
- Gross operating margin -€23,872
down €23,872 (-29.1%), from €82,038 to €58,166
- Taxes -€8,287
down €8,287 (-52.4%), from €15,811 to €7,524
- Staff costs +€7,133
up €7,133 (+30.9%), from €23,106 to €30,239
- Depreciation -€843
down €843 (-11.5%), from €7,322 to €6,479
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 | €234,504 | €235,108 | +€604 | +0.3% |
| Fixed assets | 21/28 | €9,352 | €3,509 | -€5,843 | -62.5% |
| Tangible fixed assets | 22/27 | €9,195 | €3,352 | -€5,843 | -63.5% |
| Furniture and vehicles | 24 | €9,195 | €3,352 | -€5,843 | -63.5% |
| Financial fixed assets | 28 | €156 | €156 | = | 0.0% |
| Current assets | 29/58 | €225,152 | €231,599 | +€6,447 | +2.9% |
| Amounts receivable within one year | 40/41 | €79,047 | €93,262 | +€14,215 | +18.0% |
| Trade receivables | 40 | €60,468 | €32,927 | -€27,541 | -45.5% |
| Other amounts receivable | 41 | €18,579 | €60,335 | +€41,756 | +224.7% |
| Current investments | 50/53 | €33 | €33 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €145,959 | €138,304 | -€7,655 | -5.2% |
| Deferred charges and accrued income | 490/1 | €113 | - | -€113 | |
| Total equity and liabilities | 10/49 | €234,504 | €235,108 | +€604 | +0.3% |
| Equity | 10/15 | €178,083 | €181,746 | +€3,663 | +2.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €25,987 | €29,651 | +€3,663 | +14.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,127 | €27,791 | +€3,663 | +15.2% |
| Profit (loss) carried forward | 14 | €152,094 | €152,094 | = | 0.0% |
| Amounts payable | 17/49 | €56,421 | €53,362 | -€3,059 | -5.4% |
| Amounts payable within one year | 42/48 | €53,998 | €49,039 | -€4,959 | -9.2% |
| Trade debts | 44 | €1,462 | €10,828 | +€9,366 | +640.7% |
| Suppliers | 440/4 | €1,462 | €10,828 | +€9,366 | +640.7% |
| Taxes, remuneration and social security | 45 | €19,446 | €31,261 | +€11,816 | +60.8% |
| Taxes | 450/3 | €18,466 | €31,261 | +€12,795 | +69.3% |
| Remuneration and social security | 454/9 | €979 | - | -€979 | |
| Other amounts payable | 47/48 | €33,091 | €6,949 | -€26,141 | -79.0% |
| Accrued charges and deferred income | 492/3 | €2,423 | €4,323 | +€1,900 | +78.4% |
| Remuneration, social security and pensions | 62 | €23,106 | €30,239 | +€7,133 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,322 | €6,479 | -€843 | -11.5% |
| Other operating charges | 640/8 | €850 | €877 | +€27 | +3.2% |
| Gross operating margin | 9900 | €82,038 | €58,166 | -€23,872 | -29.1% |
| Operating profit (loss) | 9901 | €50,760 | €20,571 | -€30,189 | -59.5% |
| Financial income | 75/76B | €1,607 | €2,391 | +€785 | +48.8% |
| Recurring financial income | 75 | €1,607 | €2,391 | +€785 | +48.8% |
| Financial charges | 65/66B | €12,429 | €11,776 | -€653 | -5.3% |
| Recurring financial charges | 65 | €12,429 | €11,776 | -€653 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €39,938 | €11,187 | -€28,751 | -72.0% |
| Income taxes | 67/77 | €15,811 | €7,524 | -€8,287 | -52.4% |
| Profit (loss) for the period | 9904 | €24,127 | €3,663 | -€20,464 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,127 | €3,663 | -€20,464 | -84.8% |
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 10 October 2026 via checked.be.