PHOSPHORE: what changed
Two fiscal 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.
PHOSPHORE
Largest movements
- Receivables within one year -€2,707
down €2,707 (-7.6%), from €35,859 to €33,152
of which Other amounts receivable: -€2,199
- Tangible fixed assets -€2,442
down €2,442 (-79.8%), from €3,062 to €620
- Cash +€902
up €902 (+5.1%), from €17,656 to €18,559
mainly Receivables within one year (+€2,707) and Depreciation (+€2,442)
- Profit (loss) carried forward -€3,549
down €3,549 (-28.2%), from €12,600 to €9,051
- Short-term financial debts -€2,822
no longer reported in 2025 (was €2,822)
- Tax, wage and social debts +€2,098
up €2,098 (+71.0%), from €2,957 to €5,054
of which Taxes: +€2,098
- Purchases and services +€54,026
new in 2025: €54,026
- Turnover +€49,104
new in 2025: €49,104
- Gross operating margin +€3,348
up €3,348 (+82.4%), from -€4,063 to -€716
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 | €57,105 | €52,862 | -€4,243 | -7.4% |
| Fixed assets | 21/28 | €3,310 | €868 | -€2,442 | -73.8% |
| Tangible fixed assets | 22/27 | €3,062 | €620 | -€2,442 | -79.8% |
| Other tangible fixed assets | 26 | €3,062 | €620 | -€2,442 | -79.8% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €53,795 | €51,994 | -€1,801 | -3.3% |
| Amounts receivable within one year | 40/41 | €35,859 | €33,152 | -€2,707 | -7.6% |
| Trade receivables | 40 | €3,882 | €3,373 | -€509 | -13.1% |
| Other amounts receivable | 41 | €31,977 | €29,778 | -€2,199 | -6.9% |
| Cash at bank and in hand | 54/58 | €17,656 | €18,559 | +€902 | +5.1% |
| Deferred charges and accrued income | 490/1 | €279 | €283 | +€4 | +1.4% |
| Total equity and liabilities | 10/49 | €57,105 | €52,862 | -€4,243 | -7.4% |
| Equity | 10/15 | €50,413 | €46,864 | -€3,549 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,213 | €19,213 | = | 0.0% |
| 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 | €17,353 | €17,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,600 | €9,051 | -€3,549 | -28.2% |
| Amounts payable | 17/49 | €6,692 | €5,998 | -€695 | -10.4% |
| Amounts payable within one year | 42/48 | €6,243 | €5,536 | -€707 | -11.3% |
| Financial debts | 43 | €2,822 | - | -€2,822 | |
| Credit institutions | 430/8 | €2,822 | - | -€2,822 | |
| Trade debts | 44 | €465 | €482 | +€17 | +3.6% |
| Suppliers | 440/4 | €465 | €482 | +€17 | +3.6% |
| Taxes, remuneration and social security | 45 | €2,957 | €5,054 | +€2,098 | +71.0% |
| Taxes | 450/3 | €1,457 | €3,554 | +€2,098 | +144.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €449 | €462 | +€12 | +2.8% |
| Turnover | 70 | - | €49,104 | +€49,104 | |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €54,026 | +€54,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,822 | €2,442 | -€380 | -13.5% |
| Other operating charges | 640/8 | €987 | €984 | -€3 | -0.3% |
| Gross operating margin | 9900 | -€4,063 | -€716 | +€3,348 | +82.4% |
| Operating profit (loss) | 9901 | -€7,872 | -€4,142 | +€3,730 | +47.4% |
| Financial income | 75/76B | €1,636 | €1,894 | +€258 | +15.8% |
| Recurring financial income | 75 | €1,636 | €1,894 | +€258 | +15.8% |
| Financial charges | 65/66B | €760 | €1,041 | +€281 | +37.0% |
| Recurring financial charges | 65 | €760 | €1,041 | +€281 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,996 | -€3,289 | +€3,707 | +53.0% |
| Income taxes | 67/77 | €251 | €260 | +€9 | +3.5% |
| Profit (loss) for the period | 9904 | -€7,247 | -€3,549 | +€3,698 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,247 | -€3,549 | +€3,698 | +51.0% |
Source: filed annual accounts (NBB), fiscal years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.