FENIKS: 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.
FENIKS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts +€7,596
up €7,596 (+1.4%), from €545,154 to €552,750
- Profit (loss) carried forward -€6,344
down €6,344 (-1.6%), from -€409,101 to -€415,445
- Depreciation -€1,347
no longer reported in 2024 (was €1,347)
- Gross operating margin +€791
up €791 (+11.1%), from -€7,135 to -€6,344
- Other operating charges -€109
no longer reported in 2024 (was €109)
- Financial charges -€107
no longer reported in 2024 (was €107)
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.
Derived cash bridge
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 | €150,153 | €151,405 | +€1,252 | +0.8% |
| Fixed assets | 21/28 | €2,797 | €2,797 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,797 | €2,797 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,797 | €2,797 | = | 0.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €147,356 | €148,608 | +€1,252 | +0.8% |
| Stocks and contracts in progress | 3 | €51,559 | €51,559 | = | 0.0% |
| Stocks | 30/36 | €51,559 | €51,559 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €95,775 | €97,026 | +€1,252 | +1.3% |
| Other amounts receivable | 41 | €95,775 | €97,026 | +€1,252 | +1.3% |
| Cash at bank and in hand | 54/58 | €22 | €22 | = | 0.0% |
| Total equity and liabilities | 10/49 | €150,153 | €151,405 | +€1,252 | +0.8% |
| Equity | 10/15 | -€402,901 | -€409,245 | -€6,344 | -1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€409,101 | -€415,445 | -€6,344 | -1.6% |
| Amounts payable | 17/49 | €553,054 | €560,650 | +€7,596 | +1.4% |
| Amounts payable within one year | 42/48 | €553,054 | €560,650 | +€7,596 | +1.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €545,154 | €552,750 | +€7,596 | +1.4% |
| Suppliers | 440/4 | €545,154 | €552,750 | +€7,596 | +1.4% |
| Other amounts payable | 47/48 | €7,900 | €7,900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,347 | - | -€1,347 | |
| Other operating charges | 640/8 | €109 | - | -€109 | |
| Gross operating margin | 9900 | -€7,135 | -€6,344 | +€791 | +11.1% |
| Operating profit (loss) | 9901 | -€8,591 | -€6,344 | +€2,247 | +26.2% |
| Financial charges | 65/66B | €107 | - | -€107 | |
| Recurring financial charges | 65 | €107 | - | -€107 | |
| Profit (loss) for the period before taxes | 9903 | -€8,698 | -€6,344 | +€2,354 | +27.1% |
| Profit (loss) for the period | 9904 | -€8,698 | -€6,344 | +€2,354 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,698 | -€6,344 | +€2,354 | +27.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.