PHENIX CONSULT: 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 CONSULT
Largest movements
- Cash +€15,396
up €15,396 (+58.9%), from €26,152 to €41,548
mainly Depreciation (+€11,746) and Net result for the year (+€4,634)
- Tangible fixed assets -€11,746
down €11,746 (-92.9%), from €12,638 to €892
- Receivables within one year -€3,649
down €3,649 (-39.8%), from €9,171 to €5,522
of which Trade receivables: -€2,439
- Other debts +€3,537
up €3,537 (+12.1%), from €29,150 to €32,687
- Tax, wage and social debts -€1,829
down €1,829 (-28.6%), from €6,402 to €4,572
- Profit (loss) carried forward -€938
down €938 (-9.7%), from €9,680 to €8,742
- Trade debts -€749
down €749 (-96.5%), from €776 to €27
- Taxes +€1,059
up €1,059 (+21.2%), from €5,000 to €6,059
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 | €48,008 | €48,028 | +€20 | 0.0% |
| Fixed assets | 21/28 | €12,638 | €892 | -€11,746 | -92.9% |
| Tangible fixed assets | 22/27 | €12,638 | €892 | -€11,746 | -92.9% |
| Furniture and vehicles | 24 | €12,638 | €892 | -€11,746 | -92.9% |
| Current assets | 29/58 | €35,371 | €47,137 | +€11,766 | +33.3% |
| Amounts receivable within one year | 40/41 | €9,171 | €5,522 | -€3,649 | -39.8% |
| Trade receivables | 40 | €7,304 | €4,865 | -€2,439 | -33.4% |
| Other amounts receivable | 41 | €1,867 | €657 | -€1,210 | -64.8% |
| Cash at bank and in hand | 54/58 | €26,152 | €41,548 | +€15,396 | +58.9% |
| Deferred charges and accrued income | 490/1 | €47 | €67 | +€19 | +41.2% |
| Total equity and liabilities | 10/49 | €48,008 | €48,028 | +€20 | 0.0% |
| Equity | 10/15 | €11,680 | €10,742 | -€938 | -8.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,680 | €8,742 | -€938 | -9.7% |
| Amounts payable | 17/49 | €36,328 | €37,287 | +€959 | +2.6% |
| Amounts payable within one year | 42/48 | €36,328 | €37,287 | +€959 | +2.6% |
| Trade debts | 44 | €776 | €27 | -€749 | -96.5% |
| Suppliers | 440/4 | €776 | €27 | -€749 | -96.5% |
| Taxes, remuneration and social security | 45 | €6,402 | €4,572 | -€1,829 | -28.6% |
| Taxes | 450/3 | €6,402 | €4,572 | -€1,829 | -28.6% |
| Other amounts payable | 47/48 | €29,150 | €32,687 | +€3,537 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,520 | €11,746 | +€226 | +2.0% |
| Other operating charges | 640/8 | €278 | €228 | -€50 | -18.0% |
| Gross operating margin | 9900 | €22,553 | €22,777 | +€224 | +1.0% |
| Operating profit (loss) | 9901 | €10,755 | €10,803 | +€48 | +0.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €95 | €110 | +€14 | +15.0% |
| Recurring financial charges | 65 | €95 | €110 | +€14 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €10,660 | €10,693 | +€33 | +0.3% |
| Income taxes | 67/77 | €5,000 | €6,059 | +€1,059 | +21.2% |
| Profit (loss) for the period | 9904 | €5,660 | €4,634 | -€1,026 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,660 | €4,634 | -€1,026 | -18.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.