COMPTOIR PHOENIX: 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.
COMPTOIR PHOENIX
Largest movements
- Receivables within one year +€19,292
up €19,292 (+42.7%), from €45,163 to €64,455
of which Trade receivables: +€18,323
- Cash -€9,752
down €9,752 (-48.9%), from €19,926 to €10,174
mainly Debts after one year (-€19,328) and Receivables within one year (-€19,292)
- Tangible fixed assets -€9,709
down €9,709 (-5.8%), from €168,335 to €158,626
of which Land and buildings: -€10,100
- Debts after one year -€19,328
down €19,328 (-34.7%), from €55,689 to €36,361
- Other debts +€15,297
up €15,297 (+363.9%), from €4,204 to €19,501
- Reserves +€12,756
up €12,756 (+23.7%), from €53,932 to €66,688
of which Distributable reserves: +€12,756
- Trade debts -€6,318
no longer reported in 2025 (was €6,318)
- Investment grants -€3,456
down €3,456 (-25.5%), from €13,556 to €10,100
- Gross operating margin -€3,831
down €3,831 (-5.2%), from €73,525 to €69,694
- Depreciation +€2,308
up €2,308 (+19.6%), from €11,751 to €14,059
- Taxes -€1,303
down €1,303 (-19.0%), from €6,844 to €5,540
- Staff costs +€1,171
up €1,171 (+3.1%), from €37,184 to €38,355
- Other operating charges -€754
down €754 (-41.7%), from €1,806 to €1,052
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.
Cash bridge derived
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 | €234,008 | €233,839 | -€169 | -0.1% |
| Fixed assets | 21/28 | €168,919 | €159,210 | -€9,709 | -5.7% |
| Tangible fixed assets | 22/27 | €168,335 | €158,626 | -€9,709 | -5.8% |
| Land and buildings | 22 | €160,849 | €150,750 | -€10,100 | -6.3% |
| Plant, machinery and equipment | 23 | €848 | €509 | -€339 | -40.0% |
| Furniture and vehicles | 24 | €6,638 | €7,368 | +€730 | +11.0% |
| Financial fixed assets | 28 | €584 | €584 | = | 0.0% |
| Current assets | 29/58 | €65,089 | €74,629 | +€9,540 | +14.7% |
| Amounts receivable within one year | 40/41 | €45,163 | €64,455 | +€19,292 | +42.7% |
| Trade receivables | 40 | €45,163 | €63,486 | +€18,323 | +40.6% |
| Other amounts receivable | 41 | - | €969 | +€969 | |
| Cash at bank and in hand | 54/58 | €19,926 | €10,174 | -€9,752 | -48.9% |
| Total equity and liabilities | 10/49 | €234,008 | €233,839 | -€169 | -0.1% |
| Equity | 10/15 | €151,725 | €161,026 | +€9,301 | +6.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €53,932 | €66,688 | +€12,756 | +23.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €52,073 | €64,829 | +€12,756 | +24.5% |
| Profit (loss) carried forward | 14 | €65,645 | €65,645 | = | 0.0% |
| Investment grants | 15 | €13,556 | €10,100 | -€3,456 | -25.5% |
| Amounts payable | 17/49 | €82,283 | €72,813 | -€9,470 | -11.5% |
| Amounts payable after more than one year | 17 | €55,689 | €36,361 | -€19,328 | -34.7% |
| Financial debts | 170/4 | €55,689 | €36,361 | -€19,328 | -34.7% |
| Amounts payable within one year | 42/48 | €26,594 | €36,452 | +€9,859 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €2,400 | €2,400 | = | 0.0% |
| Trade debts | 44 | €6,318 | - | -€6,318 | |
| Suppliers | 440/4 | €6,318 | - | -€6,318 | |
| Taxes, remuneration and social security | 45 | €13,672 | €14,551 | +€879 | +6.4% |
| Taxes | 450/3 | €11,852 | €11,707 | -€146 | -1.2% |
| Remuneration and social security | 454/9 | €1,820 | €2,845 | +€1,025 | +56.3% |
| Other amounts payable | 47/48 | €4,204 | €19,501 | +€15,297 | +363.9% |
| Remuneration, social security and pensions | 62 | €37,184 | €38,355 | +€1,171 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,751 | €14,059 | +€2,308 | +19.6% |
| Other operating charges | 640/8 | €1,806 | €1,052 | -€754 | -41.7% |
| Gross operating margin | 9900 | €73,525 | €69,694 | -€3,831 | -5.2% |
| Operating profit (loss) | 9901 | €22,785 | €16,228 | -€6,557 | -28.8% |
| Financial income | 75/76B | €3,487 | €3,489 | +€1 | 0.0% |
| Recurring financial income | 75 | €3,487 | €3,489 | +€1 | 0.0% |
| Financial charges | 65/66B | €1,558 | €1,420 | -€138 | -8.8% |
| Recurring financial charges | 65 | €1,558 | €1,420 | -€138 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €24,714 | €18,296 | -€6,418 | -26.0% |
| Income taxes | 67/77 | €6,844 | €5,540 | -€1,303 | -19.0% |
| Profit (loss) for the period | 9904 | €17,871 | €12,756 | -€5,114 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,871 | €12,756 | -€5,114 | -28.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.