Phonomi.me: 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.
Phonomi.me
Largest movements
- Cash +€22,133
up €22,133 (+45.5%), from €48,594 to €70,726
mainly Other debts (+€70,000) and Net result for the year (+€69,094)
- Receivables within one year +€18,447
up €18,447 (+48.9%), from €37,711 to €56,157
of which Other amounts receivable: +€14,266
- Tangible fixed assets +€2,305
up €2,305 (+21.3%), from €10,818 to €13,122
of which Furniture and vehicles: +€2,375
- Other debts +€70,000
up €70,000 (+233%), from €30,000 to €100,000
- Reserves -€30,906
down €30,906 (-54.0%), from €57,246 to €26,339
- Tax, wage and social debts +€5,267
up €5,267 (+196%), from €2,687 to €7,954
of which Taxes: +€5,267
- Gross operating margin +€39,100
up €39,100 (+65.6%), from €59,644 to €98,744
- Taxes +€12,855
up €12,855 (+109%), from €11,801 to €24,656
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 | €98,213 | €141,173 | +€42,960 | +43.7% |
| Fixed assets | 21/28 | €10,818 | €13,122 | +€2,305 | +21.3% |
| Tangible fixed assets | 22/27 | €10,818 | €13,122 | +€2,305 | +21.3% |
| Plant, machinery and equipment | 23 | €9,438 | €9,368 | -€70 | -0.7% |
| Furniture and vehicles | 24 | €1,380 | €3,755 | +€2,375 | +172% |
| Current assets | 29/58 | €87,395 | €128,051 | +€40,656 | +46.5% |
| Amounts receivable within one year | 40/41 | €37,711 | €56,157 | +€18,447 | +48.9% |
| Trade receivables | 40 | €11,470 | €15,651 | +€4,181 | +36.5% |
| Other amounts receivable | 41 | €26,241 | €40,506 | +€14,266 | +54.4% |
| Cash at bank and in hand | 54/58 | €48,594 | €70,726 | +€22,133 | +45.5% |
| Deferred charges and accrued income | 490/1 | €1,091 | €1,167 | +€76 | +7.0% |
| Total equity and liabilities | 10/49 | €98,213 | €141,173 | +€42,960 | +43.7% |
| Equity | 10/15 | €59,246 | €28,339 | -€30,906 | -52.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €57,246 | €26,339 | -€30,906 | -54.0% |
| Distributable reserves | 133 | €57,246 | €26,339 | -€30,906 | -54.0% |
| Amounts payable | 17/49 | €38,967 | €112,834 | +€73,867 | +190% |
| Amounts payable within one year | 42/48 | €38,967 | €112,834 | +€73,867 | +190% |
| Trade debts | 44 | €6,280 | €4,880 | -€1,400 | -22.3% |
| Suppliers | 440/4 | €6,280 | €4,880 | -€1,400 | -22.3% |
| Taxes, remuneration and social security | 45 | €2,687 | €7,954 | +€5,267 | +196% |
| Taxes | 450/3 | €987 | €6,254 | +€5,267 | +534% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €30,000 | €100,000 | +€70,000 | +233% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,691 | €4,416 | +€725 | +19.6% |
| Other operating charges | 640/8 | €115 | €513 | +€398 | +346% |
| Gross operating margin | 9900 | €59,644 | €98,744 | +€39,100 | +65.6% |
| Operating profit (loss) | 9901 | €55,838 | €93,815 | +€37,977 | +68.0% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.5% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.5% |
| Financial charges | 65/66B | €386 | €65 | -€321 | -83.2% |
| Recurring financial charges | 65 | €386 | €65 | -€321 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | €55,456 | €93,750 | +€38,294 | +69.1% |
| Income taxes | 67/77 | €11,801 | €24,656 | +€12,855 | +109% |
| Profit (loss) for the period | 9904 | €43,655 | €69,094 | +€25,438 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,655 | €69,094 | +€25,438 | +58.3% |
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 26 October 2026 via checked.be.