PHY3D CONSULTING: 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.
PHY3D CONSULTING
Largest movements
- Cash +€141
up €141 (+271%), from €52 to €193
mainly Net result for the year (+€133) and Tax, wage and social debts (+€36)
- Receivables within one year +€44
up €44 (+22.7%), from €194 to €238
of which Trade receivables: +€154
- Profit (loss) carried forward +€133
up €133 (+2.2%), from -€5,964 to -€5,831
- Tax, wage and social debts +€36
new in 2025: €36
- Accrued charges and deferred income +€16
new in 2025: €16
- Gross operating margin -€4,914
down €4,914 (-96.2%), from €5,106 to €192
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 | €246 | €431 | +€185 | +75.2% |
| Current assets | 29/58 | €246 | €431 | +€185 | +75.2% |
| Amounts receivable within one year | 40/41 | €194 | €238 | +€44 | +22.7% |
| Trade receivables | 40 | €84 | €238 | +€154 | +183% |
| Other amounts receivable | 41 | €110 | - | -€110 | |
| Cash at bank and in hand | 54/58 | €52 | €193 | +€141 | +271% |
| Total equity and liabilities | 10/49 | €246 | €431 | +€185 | +75.2% |
| Equity | 10/15 | €246 | €379 | +€133 | +54.1% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Capital | 10 | €6,210 | €6,210 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,340 | €12,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,964 | -€5,831 | +€133 | +2.2% |
| Amounts payable | 17/49 | - | €52 | +€52 | |
| Amounts payable within one year | 42/48 | - | €36 | +€36 | |
| Taxes, remuneration and social security | 45 | - | €36 | +€36 | |
| Taxes | 450/3 | - | €36 | +€36 | |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Gross operating margin | 9900 | €5,106 | €192 | -€4,914 | -96.2% |
| Operating profit (loss) | 9901 | €5,106 | €192 | -€4,914 | -96.2% |
| Financial charges | 65/66B | €9 | €59 | +€50 | +556% |
| Recurring financial charges | 65 | €9 | €59 | +€50 | +556% |
| Non-recurring financial charges | 66B | €9 | €59 | +€50 | +556% |
| Profit (loss) for the period before taxes | 9903 | €5,097 | €133 | -€4,964 | -97.4% |
| Profit (loss) for the period | 9904 | €5,097 | €133 | -€4,964 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,097 | €133 | -€4,964 | -97.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.