PHYTOS: 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.
PHYTOS
Largest movements
- Cash -€64,595
down €64,595 (-84.0%), from €76,913 to €12,319
mainly Other debts (-€60,019) and Tax, wage and social debts (-€17,906)
- Tangible fixed assets -€39,370
down €39,370 (-100.0%), from €39,370 to €0
- Deferred charges and accrued income -€2,312
down €2,312 (-98.5%), from €2,347 to €35
- Other debts -€60,019
down €60,019 (-25.5%), from €235,033 to €175,014
- Tax, wage and social debts -€17,906
down €17,906 (-98.6%), from €18,155 to €249
- Profit (loss) carried forward -€17,024
down €17,024 (-10.9%), from -€156,823 to -€173,847
- Trade debts -€11,813
down €11,813 (-79.1%), from €14,926 to €3,113
- Depreciation -€13,828
down €13,828 (-100.0%), from €13,828 to €0
- Other operating charges +€5,509
up €5,509 (+143.1%), from €3,851 to €9,360
- Financial income -€2,148
down €2,148 (-100.0%), from €2,148 to €0
- Taxes -€147
down €147 (-74.4%), from €198 to €51
- Financial charges -€99
down €99 (-25.8%), from €382 to €283
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,513 | €70,666 | -€106,847 | -60.2% |
| Fixed assets | 21/28 | €39,370 | €0 | -€39,370 | -100.0% |
| Tangible fixed assets | 22/27 | €39,370 | €0 | -€39,370 | -100.0% |
| Furniture and vehicles | 24 | €39,370 | €0 | -€39,370 | -100.0% |
| Current assets | 29/58 | €138,143 | €70,666 | -€67,477 | -48.8% |
| Stocks and contracts in progress | 3 | €1,439 | €0 | -€1,439 | -100.0% |
| Stocks | 30/36 | €1,439 | €0 | -€1,439 | -100.0% |
| Amounts receivable within one year | 40/41 | €57,033 | €57,902 | +€869 | +1.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €57,033 | €57,902 | +€869 | +1.5% |
| Current investments | 50/53 | €410 | €410 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,913 | €12,319 | -€64,595 | -84.0% |
| Deferred charges and accrued income | 490/1 | €2,347 | €35 | -€2,312 | -98.5% |
| Total equity and liabilities | 10/49 | €177,513 | €70,666 | -€106,847 | -60.2% |
| Equity | 10/15 | -€90,686 | -€107,710 | -€17,024 | -18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,537 | €47,537 | = | 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 | €45,677 | €45,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,823 | -€173,847 | -€17,024 | -10.9% |
| Amounts payable | 17/49 | €268,200 | €178,376 | -€89,824 | -33.5% |
| Amounts payable within one year | 42/48 | €268,200 | €178,376 | -€89,824 | -33.5% |
| Financial debts | 43 | €85 | €0 | -€85 | -100.0% |
| Credit institutions | 430/8 | €85 | €0 | -€85 | -100.0% |
| Trade debts | 44 | €14,926 | €3,113 | -€11,813 | -79.1% |
| Suppliers | 440/4 | €14,926 | €3,113 | -€11,813 | -79.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,155 | €249 | -€17,906 | -98.6% |
| Taxes | 450/3 | €18,155 | €249 | -€17,906 | -98.6% |
| Other amounts payable | 47/48 | €235,033 | €175,014 | -€60,019 | -25.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €4,566 | €1,703 | -€2,863 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,828 | €0 | -€13,828 | -100.0% |
| Other operating charges | 640/8 | €3,851 | €9,360 | +€5,509 | +143.1% |
| Gross operating margin | 9900 | -€7,282 | -€7,330 | -€48 | -0.7% |
| Operating profit (loss) | 9901 | -€24,961 | -€16,690 | +€8,271 | +33.1% |
| Financial income | 75/76B | €2,148 | €0 | -€2,148 | -100.0% |
| Recurring financial income | 75 | €2,148 | €0 | -€2,148 | -100.0% |
| Financial charges | 65/66B | €382 | €283 | -€99 | -25.8% |
| Recurring financial charges | 65 | €382 | €283 | -€99 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,195 | -€16,973 | +€6,222 | +26.8% |
| Income taxes | 67/77 | €198 | €51 | -€147 | -74.4% |
| Profit (loss) for the period | 9904 | -€23,393 | -€17,024 | +€6,369 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,393 | -€17,024 | +€6,369 | +27.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.