PHOS4EVER: 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.
PHOS4EVER
Largest movements
- Tangible fixed assets -€21,830
down €21,830 (-3.4%), from €646,304 to €624,474
- Receivables within one year -€11,435
down €11,435 (-12.1%), from €94,510 to €83,075
of which Trade receivables: -€13,430
- Debts after one year -€23,530
down €23,530 (-4.3%), from €542,293 to €518,763
- Profit (loss) carried forward -€11,394
down €11,394 (-6.2%), from €184,770 to €173,375
- Turnover +€13,200
new in 2023: €13,200
- Purchases and services +€4,506
new in 2023: €4,506
- Other operating charges -€928
down €928 (-84.2%), from €1,101 to €174
- Gross operating margin +€854
up €854 (+10.9%), from €7,841 to €8,694
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €757,304 | €722,967 | -€34,337 | -4.5% |
| Fixed assets | 21/28 | €661,304 | €639,474 | -€21,830 | -3.3% |
| Intangible fixed assets | 21 | €15,000 | €15,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €646,304 | €624,474 | -€21,830 | -3.4% |
| Land and buildings | 22 | €646,304 | €624,474 | -€21,830 | -3.4% |
| Current assets | 29/58 | €96,000 | €83,492 | -€12,507 | -13.0% |
| Amounts receivable within one year | 40/41 | €94,510 | €83,075 | -€11,435 | -12.1% |
| Trade receivables | 40 | €13,430 | - | -€13,430 | |
| Other amounts receivable | 41 | €81,080 | €83,075 | +€1,995 | +2.5% |
| Cash at bank and in hand | 54/58 | €1,489 | €417 | -€1,072 | -72.0% |
| Total equity and liabilities | 10/49 | €757,304 | €722,967 | -€34,337 | -4.5% |
| Equity | 10/15 | €205,230 | €193,835 | -€11,394 | -5.6% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €184,770 | €173,375 | -€11,394 | -6.2% |
| Amounts payable | 17/49 | €552,074 | €529,131 | -€22,943 | -4.2% |
| Amounts payable after more than one year | 17 | €542,293 | €518,763 | -€23,530 | -4.3% |
| Other amounts payable | 178/9 | €542,293 | €518,763 | -€23,530 | -4.3% |
| Amounts payable within one year | 42/48 | €9,781 | €10,369 | +€588 | +6.0% |
| Financial debts | 43 | €32 | - | -€32 | |
| Credit institutions | 430/8 | €32 | - | -€32 | |
| Trade debts | 44 | €1,341 | €1,960 | +€619 | +46.2% |
| Suppliers | 440/4 | €1,341 | €1,960 | +€619 | +46.2% |
| Other amounts payable | 47/48 | €8,409 | €8,409 | = | 0.0% |
| Turnover | 70 | - | €13,200 | +€13,200 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €4,506 | +€4,506 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,830 | €21,830 | = | 0.0% |
| Other operating charges | 640/8 | €1,101 | €174 | -€928 | -84.2% |
| Gross operating margin | 9900 | €7,841 | €8,694 | +€854 | +10.9% |
| Operating profit (loss) | 9901 | -€15,090 | -€13,309 | +€1,781 | +11.8% |
| Financial income | 75/76B | €1,995 | €1,995 | = | 0.0% |
| Recurring financial income | 75 | €1,995 | €1,995 | = | 0.0% |
| Financial charges | 65/66B | €60 | €80 | +€20 | +33.0% |
| Recurring financial charges | 65 | €60 | €80 | +€20 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,155 | -€11,394 | +€1,761 | +13.4% |
| Profit (loss) for the period | 9904 | -€13,155 | -€11,394 | +€1,761 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,155 | -€11,394 | +€1,761 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.