PHONEPRICE: 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.
PHONEPRICE
Largest movements
- Receivables within one year +€43,132
up €43,132 (+1,553%), from €2,777 to €45,910
- Cash +€39,668
up €39,668 (+146%), from €27,226 to €66,894
mainly Trade debts (+€77,446) and Tax, wage and social debts (+€9,450)
- Stocks and contracts -€7,000
down €7,000 (-3.0%), from €230,730 to €223,730
- Trade debts +€77,446
up €77,446 (+57.7%), from €134,272 to €211,719
- Other debts -€17,296
down €17,296 (-30.5%), from €56,660 to €39,363
- Tax, wage and social debts +€9,450
up €9,450 (+44.4%), from €21,283 to €30,733
of which Taxes: +€6,739
- Profit (loss) carried forward +€3,439
up €3,439 (+10.3%), from €33,474 to €36,913
- Turnover -€1.4m
no longer reported in 2024 (was €1.4m)
- Purchases and services -€1.4m
no longer reported in 2024 (was €1.4m)
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 | €265,608 | €338,647 | +€73,039 | +27.5% |
| Fixed assets | 21/28 | €3,261 | €772 | -€2,490 | -76.3% |
| Tangible fixed assets | 22/27 | €3,261 | €772 | -€2,490 | -76.3% |
| Plant, machinery and equipment | 23 | €402 | €772 | +€369 | +91.7% |
| Furniture and vehicles | 24 | €2,859 | €0 | -€2,859 | -100% |
| Current assets | 29/58 | €262,347 | €337,876 | +€75,528 | +28.8% |
| Stocks and contracts in progress | 3 | €230,730 | €223,730 | -€7,000 | -3.0% |
| Stocks | 30/36 | €230,730 | €223,730 | -€7,000 | -3.0% |
| Amounts receivable within one year | 40/41 | €2,777 | €45,910 | +€43,132 | +1,553% |
| Other amounts receivable | 41 | €2,777 | €45,910 | +€43,132 | +1,553% |
| Cash at bank and in hand | 54/58 | €27,226 | €66,894 | +€39,668 | +146% |
| Deferred charges and accrued income | 490/1 | €1,614 | €1,342 | -€272 | -16.9% |
| Total equity and liabilities | 10/49 | €265,608 | €338,647 | +€73,039 | +27.5% |
| Equity | 10/15 | €53,394 | €56,833 | +€3,439 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,320 | €1,320 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,320 | €1,320 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,320 | €1,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,474 | €36,913 | +€3,439 | +10.3% |
| Amounts payable | 17/49 | €212,215 | €281,815 | +€69,600 | +32.8% |
| Amounts payable within one year | 42/48 | €212,215 | €281,815 | +€69,600 | +32.8% |
| Trade debts | 44 | €134,272 | €211,719 | +€77,446 | +57.7% |
| Suppliers | 440/4 | €134,272 | €211,719 | +€77,446 | +57.7% |
| Taxes, remuneration and social security | 45 | €21,283 | €30,733 | +€9,450 | +44.4% |
| Taxes | 450/3 | €14,168 | €20,908 | +€6,739 | +47.6% |
| Remuneration and social security | 454/9 | €7,115 | €9,825 | +€2,710 | +38.1% |
| Other amounts payable | 47/48 | €56,660 | €39,363 | -€17,296 | -30.5% |
| Turnover | 70 | €1,439,113 | - | -€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,365,983 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €57,997 | €64,347 | +€6,350 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,551 | €3,183 | -€4,368 | -57.8% |
| Other operating charges | 640/8 | €219 | €206 | -€14 | -6.3% |
| Non-recurring operating charges | 66A | €840 | - | -€840 | |
| Gross operating margin | 9900 | €78,793 | €74,659 | -€4,134 | -5.2% |
| Operating profit (loss) | 9901 | €12,186 | €6,924 | -€5,262 | -43.2% |
| Financial income | 75/76B | €12 | €186 | +€173 | +1,407% |
| Recurring financial income | 75 | €12 | €186 | +€173 | +1,407% |
| Financial charges | 65/66B | €3,261 | €2,202 | -€1,059 | -32.5% |
| Recurring financial charges | 65 | €3,261 | €2,202 | -€1,059 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €8,937 | €4,907 | -€4,029 | -45.1% |
| Income taxes | 67/77 | €4,449 | €1,468 | -€2,981 | -67.0% |
| Profit (loss) for the period | 9904 | €4,488 | €3,439 | -€1,049 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,488 | €3,439 | -€1,049 | -23.4% |
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 20 October 2026 via checked.be.