Fenix Consulting: 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 Consulting
Largest movements
- Cash -€121,581
down €121,581 (-25.1%), from €483,453 to €361,872
mainly Contributions, distributions and other (-€258,036) and Other debts (-€180,628)
- Other debts -€180,628
down €180,628 (-41.2%), from €438,664 to €258,036
- Tax, wage and social debts +€43,394
up €43,394 (+46.5%), from €93,391 to €136,785
of which Taxes: +€31,593
- Trade debts +€19,095
up €19,095 (+14.1%), from €135,140 to €154,235
- Gross operating margin -€241,742
down €241,742 (-19.9%), from €1.2m to €971,615
- Taxes -€64,675
down €64,675 (-41.4%), from €156,313 to €91,638
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 | €1,320,612 | €1,204,881 | -€115,731 | -8.8% |
| Fixed assets | 21/28 | €21,056 | €10,934 | -€10,122 | -48.1% |
| Tangible fixed assets | 22/27 | €18,551 | €8,429 | -€10,122 | -54.6% |
| Plant, machinery and equipment | 23 | €2,145 | €4,097 | +€1,952 | +91.0% |
| Furniture and vehicles | 24 | €16,406 | €4,332 | -€12,074 | -73.6% |
| Financial fixed assets | 28 | €2,505 | €2,505 | = | 0.0% |
| Current assets | 29/58 | €1,299,556 | €1,193,947 | -€105,609 | -8.1% |
| Amounts receivable within one year | 40/41 | €799,092 | €804,636 | +€5,544 | +0.7% |
| Trade receivables | 40 | €546,333 | €694,939 | +€148,606 | +27.2% |
| Other amounts receivable | 41 | €252,760 | €109,698 | -€143,062 | -56.6% |
| Cash at bank and in hand | 54/58 | €483,453 | €361,872 | -€121,581 | -25.1% |
| Deferred charges and accrued income | 490/1 | €17,011 | €27,439 | +€10,428 | +61.3% |
| Total equity and liabilities | 10/49 | €1,320,612 | €1,204,881 | -€115,731 | -8.8% |
| Equity | 10/15 | €620,136 | €620,136 | = | 0.0% |
| Contributions | 10/11 | €563,760 | €563,760 | = | 0.0% |
| Capital | 10 | €563,760 | €563,760 | = | 0.0% |
| Issued capital | 100 | €563,760 | €563,760 | = | 0.0% |
| Reserves | 13 | €56,376 | €56,376 | = | 0.0% |
| Non-distributable reserves | 130/1 | €56,376 | €56,376 | = | 0.0% |
| Legal reserve | 130 | €56,376 | €56,376 | = | 0.0% |
| Amounts payable | 17/49 | €700,476 | €584,745 | -€115,731 | -16.5% |
| Amounts payable within one year | 42/48 | €667,195 | €549,056 | -€118,139 | -17.7% |
| Trade debts | 44 | €135,140 | €154,235 | +€19,095 | +14.1% |
| Suppliers | 440/4 | €135,140 | €154,235 | +€19,095 | +14.1% |
| Taxes, remuneration and social security | 45 | €93,391 | €136,785 | +€43,394 | +46.5% |
| Taxes | 450/3 | €39,633 | €71,226 | +€31,593 | +79.7% |
| Remuneration and social security | 454/9 | €53,758 | €65,559 | +€11,801 | +22.0% |
| Other amounts payable | 47/48 | €438,664 | €258,036 | -€180,628 | -41.2% |
| Accrued charges and deferred income | 492/3 | €33,281 | €35,689 | +€2,408 | +7.2% |
| Remuneration, social security and pensions | 62 | €599,412 | €600,975 | +€1,563 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,915 | €6,755 | -€8,160 | -54.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,250 | +€3,250 | |
| Other operating charges | 640/8 | €3,690 | €2,159 | -€1,531 | -41.5% |
| Gross operating margin | 9900 | €1,213,356 | €971,615 | -€241,742 | -19.9% |
| Operating profit (loss) | 9901 | €595,339 | €358,476 | -€236,863 | -39.8% |
| Financial income | 75/76B | €4,520 | - | -€4,520 | |
| Recurring financial income | 75 | €4,520 | - | -€4,520 | |
| Financial charges | 65/66B | €4,882 | €8,802 | +€3,920 | +80.3% |
| Recurring financial charges | 65 | €4,882 | €8,802 | +€3,920 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | €594,978 | €349,674 | -€245,303 | -41.2% |
| Income taxes | 67/77 | €156,313 | €91,638 | -€64,675 | -41.4% |
| Profit (loss) for the period | 9904 | €438,664 | €258,036 | -€180,628 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €438,664 | €258,036 | -€180,628 | -41.2% |
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 28 October 2026 via checked.be.