PHONE TM CONSULT: 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 TM CONSULT
Largest movements
- Receivables within one year +€34,876
up €34,876 (+56.6%), from €61,648 to €96,523
of which Other amounts receivable: +€42,807
- Financial fixed assets +€19,800
up €19,800 (+66.0%), from €30,000 to €49,800
- Cash +€5,612
up €5,612 (+285%), from €1,970 to €7,582
mainly Net result for the year (+€42,437) and Tax, wage and social debts (+€23,092)
- Tangible fixed assets -€3,808
down €3,808 (-30.0%), from €12,685 to €8,877
of which Plant, machinery and equipment: -€2,402
- Profit (loss) carried forward +€42,437
up €42,437 (+216%), from €19,612 to €62,049
- Tax, wage and social debts +€23,092
new in 2025: €23,092
- Other debts -€7,961
down €7,961 (-11.2%), from €71,075 to €63,113
- Gross operating margin +€65,409
up €65,409, from -€8,644 to €56,765
- Taxes +€9,052
new in 2025: €9,052
- Depreciation +€1,704
up €1,704 (+50.2%), from €3,392 to €5,097
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 | €131,158 | €189,322 | +€58,164 | +44.3% |
| Fixed assets | 21/28 | €42,685 | €58,677 | +€15,992 | +37.5% |
| Tangible fixed assets | 22/27 | €12,685 | €8,877 | -€3,808 | -30.0% |
| Plant, machinery and equipment | 23 | €7,463 | €5,061 | -€2,402 | -32.2% |
| Furniture and vehicles | 24 | €5,223 | €3,816 | -€1,406 | -26.9% |
| Financial fixed assets | 28 | €30,000 | €49,800 | +€19,800 | +66.0% |
| Current assets | 29/58 | €88,473 | €130,645 | +€42,173 | +47.7% |
| Amounts receivable within one year | 40/41 | €61,648 | €96,523 | +€34,876 | +56.6% |
| Trade receivables | 40 | €22,850 | €14,918 | -€7,932 | -34.7% |
| Other amounts receivable | 41 | €38,798 | €81,605 | +€42,807 | +110% |
| Cash at bank and in hand | 54/58 | €1,970 | €7,582 | +€5,612 | +285% |
| Deferred charges and accrued income | 490/1 | €24,855 | €26,540 | +€1,685 | +6.8% |
| Total equity and liabilities | 10/49 | €131,158 | €189,322 | +€58,164 | +44.3% |
| Equity | 10/15 | €42,118 | €84,555 | +€42,437 | +101% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €2,046 | €2,046 | = | 0.0% |
| Distributable reserves | 133 | €2,046 | €2,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,612 | €62,049 | +€42,437 | +216% |
| Amounts payable | 17/49 | €89,040 | €104,768 | +€15,728 | +17.7% |
| Amounts payable within one year | 42/48 | €88,887 | €104,768 | +€15,881 | +17.9% |
| Financial debts | 43 | €1,031 | - | -€1,031 | |
| Credit institutions | 430/8 | €1,031 | - | -€1,031 | |
| Trade debts | 44 | €16,781 | €18,563 | +€1,781 | +10.6% |
| Suppliers | 440/4 | €16,781 | €18,563 | +€1,781 | +10.6% |
| Taxes, remuneration and social security | 45 | - | €23,092 | +€23,092 | |
| Taxes | 450/3 | - | €23,092 | +€23,092 | |
| Other amounts payable | 47/48 | €71,075 | €63,113 | -€7,961 | -11.2% |
| Accrued charges and deferred income | 492/3 | €153 | - | -€153 | |
| Non-recurring operating income | 76A | - | €97,117 | +€97,117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,392 | €5,097 | +€1,704 | +50.2% |
| Other operating charges | 640/8 | €75 | €173 | +€98 | +131% |
| Gross operating margin | 9900 | -€8,644 | €56,765 | +€65,409 | |
| Operating profit (loss) | 9901 | -€12,111 | €51,495 | +€63,606 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €284 | €6 | -€278 | -97.8% |
| Recurring financial charges | 65 | €284 | €6 | -€278 | -97.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,388 | €51,489 | +€63,877 | |
| Income taxes | 67/77 | - | €9,052 | +€9,052 | |
| Profit (loss) for the period | 9904 | -€12,388 | €42,437 | +€54,824 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,388 | €42,437 | +€54,824 |
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 29 October 2026 via checked.be.