PHS -POSITIF: 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.
PHS -POSITIF
Largest movements
- Cash -€8,204
down €8,204 (-27.2%), from €30,111 to €21,907
mainly Tax, wage and social debts (-€6,508) and Net result for the year (-€4,188)
- Profit (loss) carried forward -€20,177
no longer reported in 2023 (was €20,177)
- Reserves +€15,989
new in 2023: €15,989
- Tax, wage and social debts -€6,508
down €6,508 (-90.6%), from €7,187 to €679
- Accrued charges and deferred income +€2,064
new in 2023: €2,064
- Trade debts +€429
new in 2023: €429
- Other operating charges +€1,013
new in 2023: €1,013
- Gross operating margin -€902
down €902 (-41.5%), from -€2,177 to -€3,080
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 | €30,111 | €21,907 | -€8,204 | -27.2% |
| Current assets | 29/58 | €30,111 | €21,907 | -€8,204 | -27.2% |
| Cash at bank and in hand | 54/58 | €30,111 | €21,907 | -€8,204 | -27.2% |
| Total equity and liabilities | 10/49 | €30,111 | €21,907 | -€8,204 | -27.2% |
| Equity | 10/15 | €22,677 | €18,489 | -€4,188 | -18.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €15,989 | +€15,989 | |
| Distributable reserves | 133 | - | €15,989 | +€15,989 | |
| Profit (loss) carried forward | 14 | €20,177 | - | -€20,177 | |
| Amounts payable | 17/49 | €7,435 | €3,419 | -€4,016 | -54.0% |
| Amounts payable within one year | 42/48 | €7,435 | €1,355 | -€6,080 | -81.8% |
| Trade debts | 44 | - | €429 | +€429 | |
| Suppliers | 440/4 | - | €429 | +€429 | |
| Taxes, remuneration and social security | 45 | €7,187 | €679 | -€6,508 | -90.6% |
| Taxes | 450/3 | €7,187 | €679 | -€6,508 | -90.6% |
| Other amounts payable | 47/48 | €247 | €247 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,064 | +€2,064 | |
| Other operating charges | 640/8 | - | €1,013 | +€1,013 | |
| Gross operating margin | 9900 | -€2,177 | -€3,080 | -€902 | -41.5% |
| Operating profit (loss) | 9901 | -€2,177 | -€4,093 | -€1,916 | -88.0% |
| Financial charges | 65/66B | €82 | €95 | +€13 | +15.6% |
| Recurring financial charges | 65 | €82 | €95 | +€13 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,259 | -€4,188 | -€1,929 | -85.4% |
| Profit (loss) for the period | 9904 | -€2,259 | -€4,188 | -€1,929 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,259 | -€4,188 | -€1,929 | -85.4% |
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 12 October 2026 via checked.be.