FP PHOENIX: 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.
FP PHOENIX
Largest movements
- Stocks and contracts +€3,089
up €3,089 (+39.7%), from €7,789 to €10,878
- Cash +€307
up €307 (+4.9%), from €6,258 to €6,564
mainly Trade debts (+€2,346) and Other debts (+€1,092)
- Trade debts +€2,346
up €2,346 (+198%), from €1,183 to €3,529
- Other debts +€1,092
up €1,092 (+45.3%), from €2,409 to €3,501
- Profit (loss) carried forward -€492
down €492 (-9.8%), from €5,036 to €4,544
- Tax, wage and social debts +€449
up €449 (+13.1%), from €3,419 to €3,868
- Gross operating margin -€2,762
down €2,762 (-56.0%), from €4,934 to €2,171
- Taxes -€706
down €706 (-56.7%), from €1,245 to €540
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 | €14,047 | €17,443 | +€3,396 | +24.2% |
| Current assets | 29/58 | €14,047 | €17,443 | +€3,396 | +24.2% |
| Stocks and contracts in progress | 3 | €7,789 | €10,878 | +€3,089 | +39.7% |
| Stocks | 30/36 | €7,789 | €10,878 | +€3,089 | +39.7% |
| Cash at bank and in hand | 54/58 | €6,258 | €6,564 | +€307 | +4.9% |
| Total equity and liabilities | 10/49 | €14,047 | €17,443 | +€3,396 | +24.2% |
| Equity | 10/15 | €7,036 | €6,544 | -€492 | -7.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,036 | €4,544 | -€492 | -9.8% |
| Amounts payable | 17/49 | €7,011 | €10,899 | +€3,888 | +55.5% |
| Amounts payable within one year | 42/48 | €7,011 | €10,899 | +€3,888 | +55.5% |
| Trade debts | 44 | €1,183 | €3,529 | +€2,346 | +198% |
| Suppliers | 440/4 | €1,183 | €3,529 | +€2,346 | +198% |
| Taxes, remuneration and social security | 45 | €3,419 | €3,868 | +€449 | +13.1% |
| Taxes | 450/3 | €3,419 | €3,868 | +€449 | +13.1% |
| Other amounts payable | 47/48 | €2,409 | €3,501 | +€1,092 | +45.3% |
| Other operating charges | 640/8 | €1,009 | €1,037 | +€28 | +2.8% |
| Gross operating margin | 9900 | €4,934 | €2,171 | -€2,762 | -56.0% |
| Operating profit (loss) | 9901 | €3,925 | €1,134 | -€2,790 | -71.1% |
| Financial income | 75/76B | €5 | €14 | +€9 | +191% |
| Recurring financial income | 75 | €5 | €14 | +€9 | +191% |
| Financial charges | 65/66B | €1,114 | €1,101 | -€13 | -1.2% |
| Recurring financial charges | 65 | €1,114 | €1,101 | -€13 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €2,816 | €47 | -€2,768 | -98.3% |
| Income taxes | 67/77 | €1,245 | €540 | -€706 | -56.7% |
| Profit (loss) for the period | 9904 | €1,570 | -€492 | -€2,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,570 | -€492 | -€2,063 |
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 26 October 2026 via checked.be.