GREEN PHOENIX CONSULTANCY: 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.
GREEN PHOENIX CONSULTANCY
Largest movements
- Receivables within one year +€12,327
up €12,327 (+43.9%), from €28,080 to €40,408
of which Trade receivables: +€12,327
- Cash -€5,980
down €5,980 (-6.3%), from €95,273 to €89,292
mainly Receivables within one year (-€12,327) and Contributions, distributions and other (-€1,666)
- Other debts +€6,688
up €6,688 (+20.6%), from €32,462 to €39,151
- Profit (loss) carried forward -€1,666
down €1,666 (-1.8%), from €92,474 to €90,808
- Other operating charges -€84
no longer reported in 2025 (was €84)
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 | €144,478 | €150,089 | +€5,611 | +3.9% |
| Fixed assets | 21/28 | €21,125 | €20,222 | -€903 | -4.3% |
| Tangible fixed assets | 22/27 | €21,076 | €20,173 | -€903 | -4.3% |
| Land and buildings | 22 | €21,076 | €20,173 | -€903 | -4.3% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €123,353 | €129,867 | +€6,514 | +5.3% |
| Amounts receivable within one year | 40/41 | €28,080 | €40,408 | +€12,327 | +43.9% |
| Trade receivables | 40 | €15,409 | €27,737 | +€12,327 | +80.0% |
| Other amounts receivable | 41 | €12,671 | €12,671 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €95,273 | €89,292 | -€5,980 | -6.3% |
| Deferred charges and accrued income | 490/1 | - | €167 | +€167 | |
| Total equity and liabilities | 10/49 | €144,478 | €150,089 | +€5,611 | +3.9% |
| Equity | 10/15 | €109,278 | €108,934 | -€344 | -0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,403 | €5,725 | +€1,322 | +30.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,543 | €3,865 | +€1,322 | +52.0% |
| Profit (loss) carried forward | 14 | €92,474 | €90,808 | -€1,666 | -1.8% |
| Amounts payable | 17/49 | €35,200 | €41,155 | +€5,955 | +16.9% |
| Amounts payable within one year | 42/48 | €35,200 | €41,155 | +€5,955 | +16.9% |
| Trade debts | 44 | €1,396 | €397 | -€999 | -71.6% |
| Suppliers | 440/4 | €1,396 | €397 | -€999 | -71.6% |
| Taxes, remuneration and social security | 45 | €1,341 | €1,608 | +€266 | +19.8% |
| Taxes | 450/3 | €1,341 | €1,608 | +€266 | +19.8% |
| Other amounts payable | 47/48 | €32,462 | €39,151 | +€6,688 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €903 | €903 | = | 0.0% |
| Other operating charges | 640/8 | €84 | - | -€84 | |
| Gross operating margin | 9900 | €3,027 | €3,044 | +€17 | +0.6% |
| Operating profit (loss) | 9901 | €2,040 | €2,141 | +€101 | +4.9% |
| Financial charges | 65/66B | €153 | €158 | +€4 | +2.8% |
| Recurring financial charges | 65 | €153 | €158 | +€4 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €1,887 | €1,983 | +€96 | +5.1% |
| Income taxes | 67/77 | €636 | €662 | +€26 | +4.1% |
| Profit (loss) for the period | 9904 | €1,252 | €1,322 | +€70 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,252 | €1,322 | +€70 | +5.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.