PHYTOS: 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.
PHYTOS
Largest movements
- Receivables within one year -€57,152
down €57,152 (-98.7%), from €57,902 to €751
of which Other amounts receivable: -€57,482
- Cash -€11,885
down €11,885 (-96.5%), from €12,319 to €434
mainly Other debts (-€62,066) and Net result for the year (-€4,740)
- Deferred charges and accrued income +€1,056
up €1,056 (+3,034%), from €35 to €1,090
- Other debts -€62,066
down €62,066 (-35.5%), from €175,014 to €112,948
- Profit (loss) carried forward -€4,740
down €4,740 (-2.7%), from -€173,847 to -€178,587
- Trade debts -€940
down €940 (-30.2%), from €3,113 to €2,174
- Other operating charges -€8,435
down €8,435 (-90.1%), from €9,360 to €925
- Gross operating margin +€3,835
up €3,835 (+52.3%), from -€7,330 to -€3,495
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 | €70,666 | €2,672 | -€67,994 | -96.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €70,666 | €2,672 | -€67,994 | -96.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €57,902 | €751 | -€57,152 | -98.7% |
| Trade receivables | 40 | - | €330 | +€330 | |
| Other amounts receivable | 41 | €57,902 | €420 | -€57,482 | -99.3% |
| Current investments | 50/53 | €410 | €397 | -€13 | -3.1% |
| Cash at bank and in hand | 54/58 | €12,319 | €434 | -€11,885 | -96.5% |
| Deferred charges and accrued income | 490/1 | €35 | €1,090 | +€1,056 | +3,034% |
| Total equity and liabilities | 10/49 | €70,666 | €2,672 | -€67,994 | -96.2% |
| Equity | 10/15 | -€107,710 | -€112,450 | -€4,740 | -4.4% |
| 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 | -€173,847 | -€178,587 | -€4,740 | -2.7% |
| Amounts payable | 17/49 | €178,376 | €115,122 | -€63,254 | -35.5% |
| Amounts payable within one year | 42/48 | €178,376 | €115,122 | -€63,254 | -35.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,113 | €2,174 | -€940 | -30.2% |
| Suppliers | 440/4 | €3,113 | €2,174 | -€940 | -30.2% |
| Taxes, remuneration and social security | 45 | €249 | €0 | -€249 | -100% |
| Taxes | 450/3 | €249 | €0 | -€249 | -100% |
| Other amounts payable | 47/48 | €175,014 | €112,948 | -€62,066 | -35.5% |
| Non-recurring operating income | 76A | €1,703 | €0 | -€1,703 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €9,360 | €925 | -€8,435 | -90.1% |
| Gross operating margin | 9900 | -€7,330 | -€3,495 | +€3,835 | +52.3% |
| Operating profit (loss) | 9901 | -€16,690 | -€4,420 | +€12,270 | +73.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €283 | €321 | +€37 | +13.2% |
| Recurring financial charges | 65 | €283 | €321 | +€37 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,973 | -€4,740 | +€12,233 | +72.1% |
| Income taxes | 67/77 | €51 | €0 | -€51 | -100% |
| Profit (loss) for the period | 9904 | -€17,024 | -€4,740 | +€12,284 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,024 | -€4,740 | +€12,284 | +72.2% |
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 18 October 2026 via checked.be.