PHENIKS: 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.
PHENIKS
Largest movements
- Cash +€216,720
up €216,720 (+147.1%), from €147,287 to €364,007
mainly Net result for the year (+€278,036) and Tax, wage and social debts (+€75,291)
- Intangible fixed assets -€36,031
down €36,031 (-27.9%), from €129,085 to €93,054
- Receivables within one year -€7,201
down €7,201 (-7.3%), from €99,254 to €92,053
of which Other amounts receivable: -€12,112
- Tax, wage and social debts +€75,291
up €75,291 (+86.1%), from €87,462 to €162,753
of which Taxes: +€72,659
- Profit (loss) carried forward +€49,465
up €49,465 (+85.7%), from €57,730 to €107,195
- Other debts +€41,243
up €41,243 (+34.7%), from €118,757 to €160,000
- Trade debts +€9,585
up €9,585 (+15.8%), from €60,852 to €70,437
- Turnover +€805,498
new in 2024: €805,498
- Purchases and services +€279,965
new in 2024: €279,965
- Gross operating margin +€238,720
up €238,720 (+83.2%), from €286,813 to €525,533
- Taxes +€55,860
up €55,860 (+129.4%), from €43,185 to €99,045
- Depreciation +€10,683
up €10,683 (+40.2%), from €26,561 to €37,244
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 | €377,117 | €552,701 | +€175,584 | +46.6% |
| Fixed assets | 21/28 | €130,576 | €96,641 | -€33,935 | -26.0% |
| Intangible fixed assets | 21 | €129,085 | €93,054 | -€36,031 | -27.9% |
| Tangible fixed assets | 22/27 | €1,441 | €3,537 | +€2,096 | +145.5% |
| Furniture and vehicles | 24 | €1,441 | €3,537 | +€2,096 | +145.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €246,541 | €456,060 | +€209,519 | +85.0% |
| Amounts receivable within one year | 40/41 | €99,254 | €92,053 | -€7,201 | -7.3% |
| Trade receivables | 40 | €71,142 | €76,053 | +€4,911 | +6.9% |
| Other amounts receivable | 41 | €28,112 | €16,000 | -€12,112 | -43.1% |
| Cash at bank and in hand | 54/58 | €147,287 | €364,007 | +€216,720 | +147.1% |
| Total equity and liabilities | 10/49 | €377,117 | €552,701 | +€175,584 | +46.6% |
| Equity | 10/15 | €110,046 | €159,511 | +€49,465 | +44.9% |
| Contributions | 10/11 | €31,395 | €31,395 | = | 0.0% |
| Reserves | 13 | €20,921 | €20,921 | = | 0.0% |
| Distributable reserves | 133 | €20,921 | €20,921 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,730 | €107,195 | +€49,465 | +85.7% |
| Amounts payable | 17/49 | €267,071 | €393,190 | +€126,119 | +47.2% |
| Amounts payable within one year | 42/48 | €267,071 | €393,190 | +€126,119 | +47.2% |
| Trade debts | 44 | €60,852 | €70,437 | +€9,585 | +15.8% |
| Suppliers | 440/4 | €60,852 | €70,437 | +€9,585 | +15.8% |
| Taxes, remuneration and social security | 45 | €87,462 | €162,753 | +€75,291 | +86.1% |
| Taxes | 450/3 | €62,589 | €135,248 | +€72,659 | +116.1% |
| Remuneration and social security | 454/9 | €24,873 | €27,505 | +€2,632 | +10.6% |
| Other amounts payable | 47/48 | €118,757 | €160,000 | +€41,243 | +34.7% |
| Turnover | 70 | - | €805,498 | +€805,498 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €279,965 | +€279,965 | |
| Remuneration, social security and pensions | 62 | €105,511 | €109,748 | +€4,237 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,561 | €37,244 | +€10,683 | +40.2% |
| Other operating charges | 640/8 | €100 | €129 | +€29 | +29.0% |
| Non-recurring operating charges | 66A | - | €706 | +€706 | |
| Gross operating margin | 9900 | €286,813 | €525,533 | +€238,720 | +83.2% |
| Operating profit (loss) | 9901 | €154,641 | €377,706 | +€223,065 | +144.2% |
| Financial income | 75/76B | €283 | €947 | +€664 | +234.6% |
| Recurring financial income | 75 | €283 | €947 | +€664 | +234.6% |
| Financial charges | 65/66B | €1,459 | €1,572 | +€113 | +7.7% |
| Recurring financial charges | 65 | €1,459 | €1,572 | +€113 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €153,465 | €377,081 | +€223,616 | +145.7% |
| Income taxes | 67/77 | €43,185 | €99,045 | +€55,860 | +129.4% |
| Profit (loss) for the period | 9904 | €110,280 | €278,036 | +€167,756 | +152.1% |
| Profit (loss) for the period to be appropriated | 9905 | €110,280 | €278,036 | +€167,756 | +152.1% |
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 30 September 2026 via checked.be.