Phenexis: 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.
Phenexis
Largest movements
- Receivables within one year +€6,593
new in 2025: €6,593
- Cash +€5,845
up €5,845 (+58.5%), from €10,000 to €15,845
mainly Net result for the year (+€14,358) and Tax, wage and social debts (+€9,926)
- Tangible fixed assets +€4,119
new in 2025: €4,119
- Deferred charges and accrued income +€776
new in 2025: €776
- Profit (loss) carried forward +€14,358
up €14,358 (+92.3%), from -€15,561 to -€1,203
- Tax, wage and social debts +€9,926
new in 2025: €9,926
of which Taxes: +€6,926
- Trade debts -€8,254
down €8,254 (-53.0%), from €15,561 to €7,308
- Other debts +€1,303
new in 2025: €1,303
- Gross operating margin +€34,111
up €34,111, from -€15,561 to €18,550
- Taxes +€1,964
new in 2025: €1,964
- Financial charges +€1,684
new in 2025: €1,684
- Depreciation +€394
new in 2025: €394
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.
Cash bridge derived
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 | €10,000 | €27,333 | +€17,333 | +173.3% |
| Fixed assets | 21/28 | - | €4,119 | +€4,119 | |
| Tangible fixed assets | 22/27 | - | €4,119 | +€4,119 | |
| Plant, machinery and equipment | 23 | - | €4,119 | +€4,119 | |
| Current assets | 29/58 | €10,000 | €23,214 | +€13,214 | +132.1% |
| Amounts receivable within one year | 40/41 | - | €6,593 | +€6,593 | |
| Trade receivables | 40 | - | €6,593 | +€6,593 | |
| Cash at bank and in hand | 54/58 | €10,000 | €15,845 | +€5,845 | +58.5% |
| Deferred charges and accrued income | 490/1 | - | €776 | +€776 | |
| Total equity and liabilities | 10/49 | €10,000 | €27,333 | +€17,333 | +173.3% |
| Equity | 10/15 | -€5,561 | €8,797 | +€14,358 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,561 | -€1,203 | +€14,358 | +92.3% |
| Amounts payable | 17/49 | €15,561 | €18,537 | +€2,975 | +19.1% |
| Amounts payable within one year | 42/48 | €15,561 | €18,537 | +€2,975 | +19.1% |
| Trade debts | 44 | €15,561 | €7,308 | -€8,254 | -53.0% |
| Suppliers | 440/4 | €15,561 | €7,308 | -€8,254 | -53.0% |
| Taxes, remuneration and social security | 45 | - | €9,926 | +€9,926 | |
| Taxes | 450/3 | - | €6,926 | +€6,926 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | - | €1,303 | +€1,303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €394 | +€394 | |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | -€15,561 | €18,550 | +€34,111 | |
| Operating profit (loss) | 9901 | -€15,561 | €18,005 | +€33,566 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €1,684 | +€1,684 | |
| Recurring financial charges | 65 | - | €1,684 | +€1,684 | |
| Profit (loss) for the period before taxes | 9903 | -€15,561 | €16,322 | +€31,883 | |
| Income taxes | 67/77 | - | €1,964 | +€1,964 | |
| Profit (loss) for the period | 9904 | -€15,561 | €14,358 | +€29,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,561 | €14,358 | +€29,919 |
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 12 October 2026 via checked.be.