PHONETECH HOLDING: 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.
PHONETECH HOLDING
Largest movements
- Cash +€44,296
up €44,296 (+80,479%), from €55 to €44,351
mainly Debts after one year (+€237,775) and Net result for the year (+€41,366)
- Debts after one year +€237,775
new in 2025: €237,775
- Trade debts -€152,985
down €152,985 (-91.7%), from €166,858 to €13,873
- Other debts -€68,724
no longer reported in 2025 (was €68,724)
- Profit (loss) carried forward +€41,366
up €41,366 (+33.7%), from -€122,633 to -€81,268
- Financial charges -€58,914
down €58,914 (-99.3%), from €59,315 to €402
- Gross operating margin -€39,219
down €39,219 (-48.4%), from €81,023 to €41,804
- Other operating charges -€3,912
no longer reported in 2025 (was €3,912)
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 | €1,704,014 | €1,769,443 | +€65,429 | +3.8% |
| Fixed assets | 21/28 | €1,583,000 | €1,590,574 | +€7,574 | +0.5% |
| Intangible fixed assets | 21 | €1,583,000 | €1,583,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €7,574 | +€7,574 | |
| Other tangible fixed assets | 26 | - | €7,574 | +€7,574 | |
| Current assets | 29/58 | €121,014 | €178,869 | +€57,855 | +47.8% |
| Amounts receivable within one year | 40/41 | €120,959 | €132,333 | +€11,374 | +9.4% |
| Trade receivables | 40 | €116,189 | - | -€116,189 | |
| Other amounts receivable | 41 | €4,770 | €132,333 | +€127,563 | +2,674% |
| Cash at bank and in hand | 54/58 | €55 | €44,351 | +€44,296 | +80,479% |
| Deferred charges and accrued income | 490/1 | - | €2,185 | +€2,185 | |
| Total equity and liabilities | 10/49 | €1,704,014 | €1,769,443 | +€65,429 | +3.8% |
| Equity | 10/15 | €1,466,567 | €1,507,932 | +€41,366 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €1,583,000 | €1,583,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,633 | -€81,268 | +€41,366 | +33.7% |
| Amounts payable | 17/49 | €237,447 | €261,511 | +€24,064 | +10.1% |
| Amounts payable after more than one year | 17 | - | €237,775 | +€237,775 | |
| Other amounts payable | 178/9 | - | €237,775 | +€237,775 | |
| Amounts payable within one year | 42/48 | €237,447 | €23,736 | -€213,711 | -90.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,864 | +€9,864 | |
| Trade debts | 44 | €166,858 | €13,873 | -€152,985 | -91.7% |
| Suppliers | 440/4 | €166,858 | €13,873 | -€152,985 | -91.7% |
| Taxes, remuneration and social security | 45 | €1,866 | - | -€1,866 | |
| Taxes | 450/3 | €1,866 | - | -€1,866 | |
| Other amounts payable | 47/48 | €68,724 | - | -€68,724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €37 | +€37 | |
| Other operating charges | 640/8 | €3,912 | - | -€3,912 | |
| Gross operating margin | 9900 | €81,023 | €41,804 | -€39,219 | -48.4% |
| Operating profit (loss) | 9901 | €77,111 | €41,767 | -€35,344 | -45.8% |
| Financial income | 75/76B | €79 | - | -€79 | |
| Recurring financial income | 75 | €79 | - | -€79 | |
| Financial charges | 65/66B | €59,315 | €402 | -€58,914 | -99.3% |
| Recurring financial charges | 65 | €59,315 | €402 | -€58,914 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €17,875 | €41,366 | +€23,491 | +131% |
| Profit (loss) for the period | 9904 | €17,875 | €41,366 | +€23,491 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €17,875 | €41,366 | +€23,491 | +131% |
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 23 October 2026 via checked.be.