FENIX CONCEPT: 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.
FENIX CONCEPT
Largest movements
- Receivables within one year +€381,254
up €381,254 (+1,488%), from €25,630 to €406,884
of which Trade receivables: +€405,959
- Cash +€19,937
new in 2025: €19,937
mainly Tax, wage and social debts (+€264,452) and Trade debts (+€133,654)
- Tangible fixed assets -€6,673
no longer reported in 2025 (was €6,673)
of which Leasing and similar rights: -€6,423
- Tax, wage and social debts +€264,452
up €264,452 (+1,170%), from €22,609 to €287,061
of which Remuneration and social security: +€287,061
- Trade debts +€133,654
up €133,654 (+5,515%), from €2,424 to €136,078
- Turnover +€405,959
new in 2025: €405,959
- Gross operating margin +€275,034
up €275,034, from -€1,974 to €273,060
- Staff costs +€267,574
new in 2025: €267,574
- Financial income -€133,522
no longer reported in 2025 (was €133,522)
- Purchases and services +€132,899
new in 2025: €132,899
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 | €32,303 | €426,821 | +€394,518 | +1,221% |
| Fixed assets | 21/28 | €6,673 | - | -€6,673 | |
| Tangible fixed assets | 22/27 | €6,673 | - | -€6,673 | |
| Plant, machinery and equipment | 23 | €250 | - | -€250 | |
| Leasing and similar rights | 25 | €6,423 | - | -€6,423 | |
| Current assets | 29/58 | €25,630 | €426,821 | +€401,191 | +1,565% |
| Amounts receivable within one year | 40/41 | €25,630 | €406,884 | +€381,254 | +1,488% |
| Trade receivables | 40 | - | €405,959 | +€405,959 | |
| Other amounts receivable | 41 | €25,630 | €925 | -€24,705 | -96.4% |
| Cash at bank and in hand | 54/58 | - | €19,937 | +€19,937 | |
| Total equity and liabilities | 10/49 | €32,303 | €426,821 | +€394,518 | +1,221% |
| Equity | 10/15 | €7,270 | €3,682 | -€3,588 | -49.4% |
| Profit (loss) carried forward | 14 | €7,270 | €3,682 | -€3,588 | -49.4% |
| Amounts payable | 17/49 | €25,033 | €423,139 | +€398,106 | +1,590% |
| Amounts payable within one year | 42/48 | €25,033 | €423,139 | +€398,106 | +1,590% |
| Trade debts | 44 | €2,424 | €136,078 | +€133,654 | +5,515% |
| Suppliers | 440/4 | €2,424 | €136,078 | +€133,654 | +5,515% |
| Taxes, remuneration and social security | 45 | €22,609 | €287,061 | +€264,452 | +1,170% |
| Taxes | 450/3 | €22,609 | - | -€22,609 | |
| Remuneration and social security | 454/9 | - | €287,061 | +€287,061 | |
| Turnover | 70 | - | €405,959 | +€405,959 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €132,899 | +€132,899 | |
| Remuneration, social security and pensions | 62 | - | €267,574 | +€267,574 | |
| Other operating charges | 640/8 | €2,518 | €1,684 | -€834 | -33.1% |
| Gross operating margin | 9900 | -€1,974 | €273,060 | +€275,034 | |
| Operating profit (loss) | 9901 | -€4,492 | €3,802 | +€8,294 | |
| Financial income | 75/76B | €133,522 | - | -€133,522 | |
| Recurring financial income | 75 | €133,522 | - | -€133,522 | |
| Financial charges | 65/66B | €119,336 | €120 | -€119,216 | -99.9% |
| Recurring financial charges | 65 | €119,336 | €120 | -€119,216 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €9,694 | €3,682 | -€6,012 | -62.0% |
| Income taxes | 67/77 | €2,424 | - | -€2,424 | |
| Profit (loss) for the period | 9904 | €7,270 | €3,682 | -€3,588 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,270 | €3,682 | -€3,588 | -49.4% |
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 17 October 2026 via checked.be.