PHONE RAPID: 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 RAPID
Largest movements
- Receivables within one year +€40,992
new in 2024: €40,992
- Stocks and contracts +€20,450
up €20,450 (+25.7%), from €79,579 to €100,029
- Tangible fixed assets -€8,676
down €8,676 (-95.9%), from €9,043 to €367
of which Furniture and vehicles: -€8,401
- Deferred charges and accrued income -€2,643
no longer reported in 2024 (was €2,643)
- Other debts +€25,600
up €25,600 (+64.6%), from €39,608 to €65,208
- Trade debts +€22,744
up €22,744 (+477%), from €4,764 to €27,508
- Profit (loss) carried forward +€7,324
up €7,324 (+67.2%), from €10,903 to €18,226
- Tax, wage and social debts -€6,787
down €6,787 (-20.0%), from €33,908 to €27,122
of which Taxes: -€4,778
- Staff costs -€14,788
down €14,788 (-29.1%), from €50,836 to €36,048
- Gross operating margin -€12,521
down €12,521 (-18.0%), from €69,725 to €57,204
- Taxes +€1,585
up €1,585 (+84.5%), from €1,875 to €3,460
- Depreciation +€1,200
up €1,200 (+16.1%), from €7,476 to €8,676
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.
Derived cash bridge
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 | €107,783 | €156,665 | +€48,881 | +45.4% |
| Fixed assets | 21/28 | €9,073 | €512 | -€8,561 | -94.4% |
| Tangible fixed assets | 22/27 | €9,043 | €367 | -€8,676 | -95.9% |
| Plant, machinery and equipment | 23 | €642 | €367 | -€275 | -42.9% |
| Furniture and vehicles | 24 | €8,401 | - | -€8,401 | |
| Financial fixed assets | 28 | €30 | €145 | +€115 | +383% |
| Current assets | 29/58 | €98,711 | €156,153 | +€57,442 | +58.2% |
| Stocks and contracts in progress | 3 | €79,579 | €100,029 | +€20,450 | +25.7% |
| Stocks | 30/36 | €79,579 | €100,029 | +€20,450 | +25.7% |
| Amounts receivable within one year | 40/41 | - | €40,992 | +€40,992 | |
| Trade receivables | 40 | - | €40,992 | +€40,992 | |
| Cash at bank and in hand | 54/58 | €16,488 | €15,132 | -€1,356 | -8.2% |
| Deferred charges and accrued income | 490/1 | €2,643 | - | -€2,643 | |
| Total equity and liabilities | 10/49 | €107,783 | €156,665 | +€48,881 | +45.4% |
| Equity | 10/15 | €29,503 | €36,826 | +€7,324 | +24.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,903 | €18,226 | +€7,324 | +67.2% |
| Amounts payable | 17/49 | €78,281 | €119,838 | +€41,557 | +53.1% |
| Amounts payable within one year | 42/48 | €78,281 | €119,838 | +€41,557 | +53.1% |
| Trade debts | 44 | €4,764 | €27,508 | +€22,744 | +477% |
| Suppliers | 440/4 | €4,764 | €27,508 | +€22,744 | +477% |
| Taxes, remuneration and social security | 45 | €33,908 | €27,122 | -€6,787 | -20.0% |
| Taxes | 450/3 | €29,806 | €25,028 | -€4,778 | -16.0% |
| Remuneration and social security | 454/9 | €4,102 | €2,094 | -€2,009 | -49.0% |
| Other amounts payable | 47/48 | €39,608 | €65,208 | +€25,600 | +64.6% |
| Remuneration, social security and pensions | 62 | €50,836 | €36,048 | -€14,788 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,476 | €8,676 | +€1,200 | +16.1% |
| Other operating charges | 640/8 | €1,054 | €1,548 | +€494 | +46.9% |
| Non-recurring operating charges | 66A | - | €58 | +€58 | |
| Gross operating margin | 9900 | €69,725 | €57,204 | -€12,521 | -18.0% |
| Operating profit (loss) | 9901 | €10,359 | €10,873 | +€514 | +5.0% |
| Financial income | 75/76B | €36 | - | -€36 | |
| Recurring financial income | 75 | €36 | - | -€36 | |
| Non-recurring financial income | 76B | €36 | - | -€36 | |
| Financial charges | 65/66B | €67 | €90 | +€23 | +33.9% |
| Recurring financial charges | 65 | €67 | €90 | +€23 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €10,328 | €10,784 | +€456 | +4.4% |
| Income taxes | 67/77 | €1,875 | €3,460 | +€1,585 | +84.5% |
| Profit (loss) for the period | 9904 | €8,453 | €7,324 | -€1,129 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,453 | €7,324 | -€1,129 | -13.4% |
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 18 October 2026 via checked.be.