PHONE CORNER ATH: 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.
PHONE CORNER ATH
Largest movements
- Tangible fixed assets +€41,101
up €41,101 (+230%), from €17,842 to €58,943
of which Other tangible fixed assets: +€35,082
- Stocks and contracts +€38,961
up €38,961 (+41.5%), from €93,795 to €132,756
- Cash +€14,737
up €14,737 (+97.6%), from €15,104 to €29,841
mainly Debts after one year (+€20,522) and Current portion of long-term debt (+€17,328)
- Deferred charges and accrued income -€12,340
down €12,340 (-97.2%), from €12,700 to €360
- Receivables within one year -€12,140
down €12,140 (-8.9%), from €136,318 to €124,178
of which Other amounts receivable: -€13,881
- Debts after one year +€20,522
new in 2025: €20,522
- Current portion of long-term debt +€17,328
up €17,328 (+295%), from €5,867 to €23,195
- Profit (loss) carried forward +€15,375
up €15,375 (+20.2%), from €76,183 to €91,558
- Tax, wage and social debts +€11,964
up €11,964 (+22.4%), from €53,485 to €65,449
of which Remuneration and social security: +€6,458
- Advances received -€7,695
no longer reported in 2025 (was €7,695)
- Staff costs +€101,644
up €101,644 (+51.2%), from €198,626 to €300,270
- Gross operating margin +€80,080
up €80,080 (+26.7%), from €299,560 to €379,640
- Other operating charges +€31,170
up €31,170 (+636%), from €4,904 to €36,074
- Taxes +€10,972
up €10,972, from -€814 to €10,158
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 | €277,125 | €347,258 | +€70,133 | +25.3% |
| Fixed assets | 21/28 | €19,208 | €60,123 | +€40,915 | +213% |
| Tangible fixed assets | 22/27 | €17,842 | €58,943 | +€41,101 | +230% |
| Plant, machinery and equipment | 23 | €1,339 | €6,117 | +€4,778 | +357% |
| Furniture and vehicles | 24 | €11,444 | €12,685 | +€1,241 | +10.8% |
| Other tangible fixed assets | 26 | €5,059 | €40,141 | +€35,082 | +693% |
| Financial fixed assets | 28 | €1,366 | €1,180 | -€186 | -13.6% |
| Current assets | 29/58 | €257,917 | €287,135 | +€29,218 | +11.3% |
| Stocks and contracts in progress | 3 | €93,795 | €132,756 | +€38,961 | +41.5% |
| Stocks | 30/36 | €93,795 | €132,756 | +€38,961 | +41.5% |
| Amounts receivable within one year | 40/41 | €136,318 | €124,178 | -€12,140 | -8.9% |
| Trade receivables | 40 | €84,340 | €86,081 | +€1,741 | +2.1% |
| Other amounts receivable | 41 | €51,978 | €38,097 | -€13,881 | -26.7% |
| Cash at bank and in hand | 54/58 | €15,104 | €29,841 | +€14,737 | +97.6% |
| Deferred charges and accrued income | 490/1 | €12,700 | €360 | -€12,340 | -97.2% |
| Total equity and liabilities | 10/49 | €277,125 | €347,258 | +€70,133 | +25.3% |
| Equity | 10/15 | €96,643 | €112,018 | +€15,375 | +15.9% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Capital | 10 | - | €20,460 | +€20,460 | |
| Issued capital | 100 | - | €20,460 | +€20,460 | |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €76,183 | €91,558 | +€15,375 | +20.2% |
| Amounts payable | 17/49 | €180,482 | €235,240 | +€54,758 | +30.3% |
| Amounts payable after more than one year | 17 | - | €20,522 | +€20,522 | |
| Financial debts | 170/4 | - | €20,522 | +€20,522 | |
| Amounts payable within one year | 42/48 | €180,482 | €214,718 | +€34,236 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €5,867 | €23,195 | +€17,328 | +295% |
| Financial debts | 43 | €20,307 | €27,309 | +€7,002 | +34.5% |
| Credit institutions | 430/8 | €20,307 | €27,309 | +€7,002 | +34.5% |
| Trade debts | 44 | €93,128 | €98,765 | +€5,637 | +6.1% |
| Suppliers | 440/4 | €93,128 | €98,765 | +€5,637 | +6.1% |
| Advances received on contracts in progress | 46 | €7,695 | - | -€7,695 | |
| Taxes, remuneration and social security | 45 | €53,485 | €65,449 | +€11,964 | +22.4% |
| Taxes | 450/3 | €11,058 | €16,564 | +€5,506 | +49.8% |
| Remuneration and social security | 454/9 | €42,427 | €48,885 | +€6,458 | +15.2% |
| Remuneration, social security and pensions | 62 | €198,626 | €300,270 | +€101,644 | +51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,674 | €7,372 | -€302 | -3.9% |
| Other operating charges | 640/8 | €4,904 | €36,074 | +€31,170 | +636% |
| Non-recurring operating charges | 66A | - | €2,954 | +€2,954 | |
| Gross operating margin | 9900 | €299,560 | €379,640 | +€80,080 | +26.7% |
| Operating profit (loss) | 9901 | €88,356 | €32,970 | -€55,386 | -62.7% |
| Financial income | 75/76B | €1,966 | €490 | -€1,476 | -75.1% |
| Recurring financial income | 75 | €1,966 | €490 | -€1,476 | -75.1% |
| Financial charges | 65/66B | €7,581 | €7,927 | +€346 | +4.6% |
| Recurring financial charges | 65 | €6,781 | €5,859 | -€922 | -13.6% |
| Non-recurring financial charges | 66B | €800 | €2,068 | +€1,268 | +159% |
| Profit (loss) for the period before taxes | 9903 | €82,741 | €25,533 | -€57,208 | -69.1% |
| Income taxes | 67/77 | -€814 | €10,158 | +€10,972 | |
| Profit (loss) for the period | 9904 | €83,555 | €15,375 | -€68,180 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,555 | €15,375 | -€68,180 | -81.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.