PHOR Care Management: what changed
PHOR Care Management
Largest movements
- Stocks and contracts -€7,040
down €7,040 (-29.4%), from €23,950 to €16,910
- Cash +€5,967
up €5,967 (+15.6%), from €38,174 to €44,140
mainly Net result for the year (+€10,559) and Stocks and contracts (+€7,040)
- Tangible fixed assets +€5,334
up €5,334 (+92.2%), from €5,788 to €11,122
- Receivables within one year +€4,038
up €4,038 (+27.6%), from €14,608 to €18,646
of which Other amounts receivable: +€3,648
- Profit (loss) carried forward +€10,559
up €10,559 (+15.6%), from €67,547 to €78,106
- Tax, wage and social debts -€1,536
down €1,536 (-11.4%), from €13,532 to €11,996
- Gross operating margin +€4,935
up €4,935 (+34.0%), from €14,525 to €19,460
- Taxes +€1,747
up €1,747 (+43.5%), from €4,015 to €5,763
- Depreciation +€667
up €667 (+36.7%), from €1,817 to €2,484
- Other operating charges +€314
up €314 (+81.2%), from €386 to €700
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,319 | €92,877 | +€8,559 | +10.2% |
| Fixed assets | 21/28 | €5,788 | €11,122 | +€5,334 | +92.2% |
| Tangible fixed assets | 22/27 | €5,788 | €11,122 | +€5,334 | +92.2% |
| Plant, machinery and equipment | 23 | €370 | €999 | +€629 | +170% |
| Furniture and vehicles | 24 | €1,255 | €3,594 | +€2,339 | +186% |
| Other tangible fixed assets | 26 | €4,163 | €6,529 | +€2,366 | +56.8% |
| Current assets | 29/58 | €78,531 | €81,755 | +€3,225 | +4.1% |
| Stocks and contracts in progress | 3 | €23,950 | €16,910 | -€7,040 | -29.4% |
| Stocks | 30/36 | €23,950 | €16,910 | -€7,040 | -29.4% |
| Amounts receivable within one year | 40/41 | €14,608 | €18,646 | +€4,038 | +27.6% |
| Trade receivables | 40 | - | €389 | +€389 | |
| Other amounts receivable | 41 | €14,608 | €18,256 | +€3,648 | +25.0% |
| Cash at bank and in hand | 54/58 | €38,174 | €44,140 | +€5,967 | +15.6% |
| Deferred charges and accrued income | 490/1 | €1,799 | €2,059 | +€260 | +14.5% |
| Total equity and liabilities | 10/49 | €84,319 | €92,877 | +€8,559 | +10.2% |
| Equity | 10/15 | €70,047 | €80,606 | +€10,559 | +15.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,547 | €78,106 | +€10,559 | +15.6% |
| Amounts payable | 17/49 | €14,271 | €12,271 | -€2,000 | -14.0% |
| Amounts payable within one year | 42/48 | €14,271 | €12,255 | -€2,016 | -14.1% |
| Trade debts | 44 | €739 | €259 | -€480 | -64.9% |
| Suppliers | 440/4 | €739 | €259 | -€480 | -64.9% |
| Taxes, remuneration and social security | 45 | €13,532 | €11,996 | -€1,536 | -11.4% |
| Taxes | 450/3 | €13,532 | €11,996 | -€1,536 | -11.4% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,817 | €2,484 | +€667 | +36.7% |
| Other operating charges | 640/8 | €386 | €700 | +€314 | +81.2% |
| Gross operating margin | 9900 | €14,525 | €19,460 | +€4,935 | +34.0% |
| Operating profit (loss) | 9901 | €12,322 | €16,276 | +€3,954 | +32.1% |
| Financial income | 75/76B | €286 | €156 | -€130 | -45.3% |
| Recurring financial income | 75 | €286 | €156 | -€130 | -45.3% |
| Financial charges | 65/66B | €152 | €110 | -€42 | -27.4% |
| Recurring financial charges | 65 | €152 | €110 | -€42 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €12,456 | €16,322 | +€3,866 | +31.0% |
| Income taxes | 67/77 | €4,015 | €5,763 | +€1,747 | +43.5% |
| Profit (loss) for the period | 9904 | €8,440 | €10,559 | +€2,119 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,440 | €10,559 | +€2,119 | +25.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.