TPHAR Consult: 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.
TPHAR Consult
Largest movements
- Receivables within one year -€111,731
down €111,731 (-82.9%), from €134,794 to €23,063
of which Trade receivables: -€78,940
- Tangible fixed assets -€6,123
down €6,123 (-62.2%), from €9,845 to €3,722
- Other debts -€74,316
down €74,316 (-97.8%), from €75,999 to €1,683
- Tax, wage and social debts -€32,791
down €32,791 (-74.9%), from €43,779 to €10,988
- Profit (loss) carried forward -€9,840
down €9,840 (-17.6%), from -€55,825 to -€65,665
- Debts after one year -€8,900
down €8,900 (-13.2%), from €67,539 to €58,639
- Trade debts +€8,069
up €8,069 (+1932.5%), from €418 to €8,486
- Purchases and services -€9,567
down €9,567 (-8.1%), from €117,823 to €108,256
- Turnover -€7,947
down €7,947 (-7.1%), from €112,054 to €104,107
- Gross operating margin +€1,760
up €1,760 (+54.4%), from -€3,235 to -€1,475
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 | €147,185 | €30,020 | -€117,166 | -79.6% |
| Fixed assets | 21/28 | €9,845 | €3,722 | -€6,123 | -62.2% |
| Tangible fixed assets | 22/27 | €9,845 | €3,722 | -€6,123 | -62.2% |
| Plant, machinery and equipment | 23 | €9,845 | €3,722 | -€6,123 | -62.2% |
| Current assets | 29/58 | €137,341 | €26,298 | -€111,043 | -80.9% |
| Stocks and contracts in progress | 3 | €1,900 | €1,900 | = | 0.0% |
| Stocks | 30/36 | €1,900 | €1,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,794 | €23,063 | -€111,731 | -82.9% |
| Trade receivables | 40 | €100,126 | €21,186 | -€78,940 | -78.8% |
| Other amounts receivable | 41 | €34,668 | €1,877 | -€32,791 | -94.6% |
| Cash at bank and in hand | 54/58 | - | €649 | +€649 | |
| Deferred charges and accrued income | 490/1 | €647 | €686 | +€39 | +6.1% |
| Total equity and liabilities | 10/49 | €147,185 | €30,020 | -€117,166 | -79.6% |
| Equity | 10/15 | -€49,625 | -€59,465 | -€9,840 | -19.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€55,825 | -€65,665 | -€9,840 | -17.6% |
| Amounts payable | 17/49 | €196,810 | €89,485 | -€107,326 | -54.5% |
| Amounts payable after more than one year | 17 | €67,539 | €58,639 | -€8,900 | -13.2% |
| Financial debts | 170/4 | €67,539 | €58,639 | -€8,900 | -13.2% |
| Amounts payable within one year | 42/48 | €129,272 | €30,845 | -€98,426 | -76.1% |
| Current portion of amounts payable after more than one year | 42 | €8,645 | €9,689 | +€1,044 | +12.1% |
| Financial debts | 43 | €432 | - | -€432 | |
| Credit institutions | 430/8 | €432 | - | -€432 | |
| Trade debts | 44 | €418 | €8,486 | +€8,069 | +1932.5% |
| Suppliers | 440/4 | €418 | €8,486 | +€8,069 | +1932.5% |
| Taxes, remuneration and social security | 45 | €43,779 | €10,988 | -€32,791 | -74.9% |
| Taxes | 450/3 | €43,779 | €10,988 | -€32,791 | -74.9% |
| Other amounts payable | 47/48 | €75,999 | €1,683 | -€74,316 | -97.8% |
| Turnover | 70 | €112,054 | €104,107 | -€7,947 | -7.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €117,823 | €108,256 | -€9,567 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,296 | €6,123 | -€173 | -2.7% |
| Other operating charges | 640/8 | €652 | €556 | -€96 | -14.8% |
| Gross operating margin | 9900 | -€3,235 | -€1,475 | +€1,760 | +54.4% |
| Operating profit (loss) | 9901 | -€10,183 | -€8,154 | +€2,029 | +19.9% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €1,794 | €1,706 | -€88 | -4.9% |
| Recurring financial charges | 65 | €1,794 | €1,706 | -€88 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,977 | -€9,840 | +€2,137 | +17.8% |
| Profit (loss) for the period | 9904 | -€11,977 | -€9,840 | +€2,137 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,977 | -€9,840 | +€2,137 | +17.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.