PHONE EXPRESS: 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 EXPRESS
Largest movements
- Cash -€1,186
no longer reported in 2022 (was €1,186)
- Receivables within one year +€351
up €351 (+5.2%), from €6,811 to €7,163
- Deferred charges and accrued income -€351
no longer reported in 2022 (was €351)
- Other debts +€13,843
up €13,843 (+48.5%), from €28,519 to €42,363
- Trade debts -€12,817
no longer reported in 2022 (was €12,817)
- Short-term financial debts -€2,212
no longer reported in 2022 (was €2,212)
No income-statement line moved by more than 1% of the activity.
From the 2021 result to the 2022 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,813 | €7,628 | -€1,186 | -13.5% |
| Fixed assets | 21/28 | €465 | €465 | = | 0.0% |
| Financial fixed assets | 28 | €465 | €465 | = | 0.0% |
| Current assets | 29/58 | €8,349 | €7,163 | -€1,186 | -14.2% |
| Amounts receivable within one year | 40/41 | €6,811 | €7,163 | +€351 | +5.2% |
| Other amounts receivable | 41 | €6,811 | €7,163 | +€351 | +5.2% |
| Cash at bank and in hand | 54/58 | €1,186 | - | -€1,186 | |
| Deferred charges and accrued income | 490/1 | €351 | - | -€351 | |
| Total equity and liabilities | 10/49 | €8,813 | €7,628 | -€1,186 | -13.5% |
| Equity | 10/15 | -€34,735 | -€34,735 | = | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Contributions outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €81 | €81 | = | 0.0% |
| Non-distributable reserves | 130/1 | €81 | €81 | = | 0.0% |
| Legal reserve | 130 | €81 | €81 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,408 | -€53,408 | = | 0.0% |
| Amounts payable | 17/49 | €43,548 | €42,363 | -€1,186 | -2.7% |
| Amounts payable within one year | 42/48 | €43,548 | €42,363 | -€1,186 | -2.7% |
| Financial debts | 43 | €2,212 | - | -€2,212 | |
| Credit institutions | 430/8 | €2,212 | - | -€2,212 | |
| Trade debts | 44 | €12,817 | - | -€12,817 | |
| Suppliers | 440/4 | €12,817 | - | -€12,817 | |
| Other amounts payable | 47/48 | €28,519 | €42,363 | +€13,843 | +48.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.