Phonoid: 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.
Phonoid
Largest movements
- Cash -€17,702
down €17,702 (-47.1%), from €37,598 to €19,896
mainly Other debts (-€38,213) and Deferred charges and accrued income (-€1,337)
- Receivables within one year -€15,401
down €15,401 (-68.2%), from €22,568 to €7,167
of which Other amounts receivable: -€16,122
- Receivables after one year -€2,600
down €2,600 (-33.3%), from €7,800 to €5,200
- Deferred charges and accrued income +€1,337
up €1,337 (+85.1%), from €1,571 to €2,908
- Other debts -€38,213
no longer reported in 2025 (was €38,213)
- Reserves +€3,487
up €3,487 (+16.3%), from €21,413 to €24,900
of which Distributable reserves: +€3,487
- Other operating charges -€6,918
down €6,918 (-92.4%), from €7,486 to €568
- Gross operating margin -€4,159
down €4,159 (-36.7%), from €11,342 to €7,183
- Depreciation -€1,041
down €1,041 (-62.0%), from €1,679 to €639
- Taxes +€804
up €804 (+48.7%), from €1,650 to €2,454
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.
Cash bridge derived
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 | €70,550 | €35,546 | -€35,004 | -49.6% |
| Fixed assets | 21/28 | €1,013 | €375 | -€639 | -63.0% |
| Tangible fixed assets | 22/27 | €813 | €175 | -€639 | -78.5% |
| Plant, machinery and equipment | 23 | €401 | - | -€401 | |
| Furniture and vehicles | 24 | €413 | €175 | -€238 | -57.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €69,537 | €35,171 | -€34,366 | -49.4% |
| Amounts receivable after more than one year | 29 | €7,800 | €5,200 | -€2,600 | -33.3% |
| Trade receivables | 290 | €7,800 | €5,200 | -€2,600 | -33.3% |
| Amounts receivable within one year | 40/41 | €22,568 | €7,167 | -€15,401 | -68.2% |
| Trade receivables | 40 | €295 | €1,016 | +€721 | +244.5% |
| Other amounts receivable | 41 | €22,273 | €6,151 | -€16,122 | -72.4% |
| Cash at bank and in hand | 54/58 | €37,598 | €19,896 | -€17,702 | -47.1% |
| Deferred charges and accrued income | 490/1 | €1,571 | €2,908 | +€1,337 | +85.1% |
| Total equity and liabilities | 10/49 | €70,550 | €35,546 | -€35,004 | -49.6% |
| Equity | 10/15 | €31,551 | €35,038 | +€3,487 | +11.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21,413 | €24,900 | +€3,487 | +16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,553 | €23,040 | +€3,487 | +17.8% |
| Profit (loss) carried forward | 14 | €9,137 | €9,137 | = | 0.0% |
| Amounts payable | 17/49 | €38,999 | €508 | -€38,491 | -98.7% |
| Amounts payable within one year | 42/48 | €38,999 | €508 | -€38,491 | -98.7% |
| Trade debts | 44 | €786 | €508 | -€278 | -35.4% |
| Suppliers | 440/4 | €786 | €508 | -€278 | -35.4% |
| Other amounts payable | 47/48 | €38,213 | - | -€38,213 | |
| Remuneration, social security and pensions | 62 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,679 | €639 | -€1,041 | -62.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €88 | +€88 | |
| Other operating charges | 640/8 | €7,486 | €568 | -€6,918 | -92.4% |
| Gross operating margin | 9900 | €11,342 | €7,183 | -€4,159 | -36.7% |
| Operating profit (loss) | 9901 | €2,136 | €5,888 | +€3,752 | +175.6% |
| Financial income | 75/76B | €208 | €156 | -€52 | -25.0% |
| Recurring financial income | 75 | €208 | €156 | -€52 | -25.0% |
| Financial charges | 65/66B | €96 | €103 | +€7 | +7.3% |
| Recurring financial charges | 65 | €96 | €103 | +€7 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €2,248 | €5,941 | +€3,693 | +164.3% |
| Income taxes | 67/77 | €1,650 | €2,454 | +€804 | +48.7% |
| Profit (loss) for the period | 9904 | €598 | €3,487 | +€2,889 | +483.0% |
| Profit (loss) for the period to be appropriated | 9905 | €598 | €3,487 | +€2,889 | +483.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.