FENIX ONE: 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.
FENIX ONE
Largest movements
- Receivables within one year +€60,316
up €60,316 (+741.9%), from €8,130 to €68,446
of which Trade receivables: +€60,113
- Cash -€35,405
down €35,405 (-89.7%), from €39,466 to €4,061
mainly Receivables within one year (-€60,316) and Deferred charges and accrued income (-€18,090)
- Deferred charges and accrued income +€18,090
new in 2024: €18,090
- Other debts +€32,712
new in 2024: €32,712
- Profit (loss) carried forward +€10,510
up €10,510 (+138.4%), from €7,593 to €18,104
- Trade debts -€5,902
down €5,902 (-11.2%), from €52,905 to €47,003
- Tax, wage and social debts +€5,680
up €5,680 (+194.9%), from €2,914 to €8,594
- Turnover +€143,113
new in 2024: €143,113
- Purchases and services +€126,634
new in 2024: €126,634
- Gross operating margin +€10,868
up €10,868 (+82.3%), from €13,197 to €24,065
- Financial charges +€9,138
up €9,138 (+12386.6%), from €74 to €9,211
of which Non-recurring financial charges: +€9,000
- Depreciation -€2,441
no longer reported in 2024 (was €2,441)
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.
Cash bridge derived
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 | €70,863 | €113,863 | +€43,001 | +60.7% |
| Fixed assets | 21/28 | €6,559 | €6,559 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,559 | €6,559 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,559 | €6,559 | = | 0.0% |
| Current assets | 29/58 | €64,304 | €107,304 | +€43,001 | +66.9% |
| Stocks and contracts in progress | 3 | €16,707 | €16,707 | = | 0.0% |
| Stocks | 30/36 | €16,707 | €16,707 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,130 | €68,446 | +€60,316 | +741.9% |
| Trade receivables | 40 | - | €60,113 | +€60,113 | |
| Other amounts receivable | 41 | €8,130 | €8,334 | +€203 | +2.5% |
| Cash at bank and in hand | 54/58 | €39,466 | €4,061 | -€35,405 | -89.7% |
| Deferred charges and accrued income | 490/1 | - | €18,090 | +€18,090 | |
| Total equity and liabilities | 10/49 | €70,863 | €113,863 | +€43,001 | +60.7% |
| Equity | 10/15 | €9,093 | €19,604 | +€10,510 | +115.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,593 | €18,104 | +€10,510 | +138.4% |
| Amounts payable | 17/49 | €61,769 | €94,259 | +€32,490 | +52.6% |
| Amounts payable within one year | 42/48 | €61,769 | €94,259 | +€32,490 | +52.6% |
| Trade debts | 44 | €52,905 | €47,003 | -€5,902 | -11.2% |
| Suppliers | 440/4 | €52,905 | €47,003 | -€5,902 | -11.2% |
| Advances received on contracts in progress | 46 | €5,950 | €5,950 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €2,914 | €8,594 | +€5,680 | +194.9% |
| Taxes | 450/3 | €2,914 | €8,594 | +€5,680 | +194.9% |
| Other amounts payable | 47/48 | - | €32,712 | +€32,712 | |
| Turnover | 70 | - | €143,113 | +€143,113 | |
| Non-recurring operating income | 76A | - | €7,586 | +€7,586 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €126,634 | +€126,634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,441 | - | -€2,441 | |
| Other operating charges | 640/8 | €175 | €164 | -€11 | -6.4% |
| Non-recurring operating charges | 66A | - | €58 | +€58 | |
| Gross operating margin | 9900 | €13,197 | €24,065 | +€10,868 | +82.3% |
| Operating profit (loss) | 9901 | €10,581 | €23,843 | +€13,262 | +125.3% |
| Financial charges | 65/66B | €74 | €9,211 | +€9,138 | +12386.6% |
| Recurring financial charges | 65 | €74 | €211 | +€138 | +186.6% |
| Non-recurring financial charges | 66B | - | €9,000 | +€9,000 | |
| Profit (loss) for the period before taxes | 9903 | €10,507 | €14,631 | +€4,124 | +39.2% |
| Income taxes | 67/77 | €2,914 | €4,121 | +€1,207 | +41.4% |
| Profit (loss) for the period | 9904 | €7,593 | €10,510 | +€2,917 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,593 | €10,510 | +€2,917 | +38.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.