BEMEX TOURS - PHOENIX: 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.
BEMEX TOURS - PHOENIX
Largest movements
- Receivables within one year +€72,068
up €72,068 (+117%), from €61,384 to €133,452
of which Trade receivables: +€130,437
- Deferred charges and accrued income +€10,762
new in 2022: €10,762
- Cash -€5,653
down €5,653 (-66.3%), from €8,528 to €2,875
- Profit (loss) carried forward +€54,234
up €54,234 (+69.5%), from -€78,086 to -€23,852
- Debts +€22,943
up €22,943 (+22.6%), from €101,642 to €124,585
of which Accrued charges and deferred income: +€30,000
- Gross operating margin +€25,907
up €25,907 (+201%), from €12,908 to €38,815
- Financial charges +€1,427
new in 2022: €1,427
From the 2020 result to the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,912 | €147,089 | +€77,177 | +110% |
| Current assets | 29/58 | €69,912 | €147,089 | +€77,177 | +110% |
| Amounts receivable within one year | 40/41 | €61,384 | €133,452 | +€72,068 | +117% |
| Trade receivables | 40 | - | €130,437 | +€130,437 | |
| Other amounts receivable | 41 | - | €3,015 | +€3,015 | |
| Cash at bank and in hand | 54/58 | €8,528 | €2,875 | -€5,653 | -66.3% |
| Deferred charges and accrued income | 490/1 | - | €10,762 | +€10,762 | |
| Total equity and liabilities | 10/49 | €69,912 | €147,089 | +€77,177 | +110% |
| Equity | 10/15 | -€31,730 | €22,504 | +€54,234 | |
| Contributions | 10/11 | €42,142 | €42,142 | = | 0.0% |
| Capital | 10 | - | €42,142 | +€42,142 | |
| Issued capital | 100 | - | €42,142 | +€42,142 | |
| Reserves | 13 | €4,214 | €4,214 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €4,214 | +€4,214 | |
| Legal reserve | 130 | - | €4,214 | +€4,214 | |
| Profit (loss) carried forward | 14 | -€78,086 | -€23,852 | +€54,234 | +69.5% |
| Amounts payable | 17/49 | €101,642 | €124,585 | +€22,943 | +22.6% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | - | €60,000 | +€60,000 | |
| Amounts payable within one year | 42/48 | €23,642 | €34,585 | +€10,943 | +46.3% |
| Trade debts | 44 | €19,862 | €30,746 | +€10,884 | +54.8% |
| Suppliers | 440/4 | - | €30,746 | +€30,746 | |
| Taxes, remuneration and social security | 45 | - | €3,839 | +€3,839 | |
| Taxes | 450/3 | - | €3,839 | +€3,839 | |
| Accrued charges and deferred income | 492/3 | - | €30,000 | +€30,000 | |
| Gross operating margin | 9900 | €12,908 | €38,815 | +€25,907 | +201% |
| Operating profit (loss) | 9901 | €12,908 | €38,815 | +€25,907 | +201% |
| Financial charges | 65/66B | - | €1,427 | +€1,427 | |
| Recurring financial charges | 65 | €458 | €1,427 | +€969 | +212% |
| Profit (loss) for the period before taxes | 9903 | €12,450 | €37,388 | +€24,938 | +200% |
| Profit (loss) for the period | 9904 | €12,450 | €37,388 | +€24,938 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €12,450 | €37,388 | +€24,938 | +200% |
Source: filed annual accounts (NBB), financial years ended 31 October 2020 and 31 October 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.