PHENIX: 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.
PHENIX
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,661 | €26,661 | = | 0.0% |
| Fixed assets | 21/28 | €609 | €609 | = | 0.0% |
| Tangible fixed assets | 22/27 | €379 | €379 | = | 0.0% |
| Plant, machinery and equipment | 23 | €379 | €379 | = | 0.0% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €26,052 | €26,052 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,027 | €26,027 | = | 0.0% |
| Other amounts receivable | 41 | €26,027 | €26,027 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25 | €25 | = | 0.0% |
| Total equity and liabilities | 10/49 | €26,661 | €26,661 | = | 0.0% |
| Equity | 10/15 | -€48,053 | -€48,053 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €420 | €420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €420 | €420 | = | 0.0% |
| Reserves not available under the articles | 1311 | €420 | €420 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,673 | -€54,673 | = | 0.0% |
| Amounts payable | 17/49 | €74,714 | €74,714 | = | 0.0% |
| Amounts payable within one year | 42/48 | €74,714 | €74,714 | = | 0.0% |
| Trade debts | 44 | €1,081 | €1,081 | = | 0.0% |
| Suppliers | 440/4 | €1,081 | €1,081 | = | 0.0% |
| Other amounts payable | 47/48 | €73,633 | €73,633 | = | 0.0% |
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 28 September 2026 via checked.be.