PHENIX DELTA CONSTRUCT: 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.
PHENIX DELTA CONSTRUCT
Largest movements
- Current assets +€29,342
up €29,342 (+47.9%), from €61,209 to €90,551
of which Receivables within one year: +€30,496
- Tangible fixed assets -€1,156
down €1,156 (-4.9%), from €23,380 to €22,224
- Equity +€20,875
up €20,875 (+26.4%), from €79,114 to €99,989
of which Profit (loss) carried forward: +€20,875
- Debts within one year +€7,311
up €7,311 (+106.7%), from €6,855 to €14,166
of which Tax, wage and social debts: +€10,301
- Gross operating margin +€19,820
up €19,820 (+190.8%), from €10,386 to €30,206
- Taxes +€6,586
up €6,586 (+316.2%), from €2,083 to €8,668
- Depreciation -€3,506
down €3,506 (-71.1%), from €4,933 to €1,427
- Financial income +€1,406
new in 2021: €1,406
- Other operating charges +€349
new in 2021: €349
From the 2020 result to the 2021 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
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 | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,969 | €114,155 | +€28,186 | +32.8% |
| Fixed assets | 21/28 | €24,760 | €23,604 | -€1,156 | -4.7% |
| Tangible fixed assets | 22/27 | €23,380 | €22,224 | -€1,156 | -4.9% |
| Land and buildings | 22 | - | €20,000 | +€20,000 | |
| Plant, machinery and equipment | 23 | - | €1,013 | +€1,013 | |
| Furniture and vehicles | 24 | - | €1,211 | +€1,211 | |
| Financial fixed assets | 28 | €1,380 | €1,380 | = | 0.0% |
| Current assets | 29/58 | €61,209 | €90,551 | +€29,342 | +47.9% |
| Amounts receivable within one year | 40/41 | €59,573 | €90,069 | +€30,496 | +51.2% |
| Trade receivables | 40 | - | €11,975 | +€11,975 | |
| Other amounts receivable | 41 | - | €78,094 | +€78,094 | |
| Current investments | 50/53 | €1,222 | €64 | -€1,158 | -94.8% |
| Deferred charges and accrued income | 490/1 | - | €418 | +€418 | |
| Total equity and liabilities | 10/49 | €85,969 | €114,155 | +€28,186 | +32.8% |
| Equity | 10/15 | €79,114 | €99,989 | +€20,875 | +26.4% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €71,054 | €91,929 | +€20,875 | +29.4% |
| Amounts payable | 17/49 | €6,855 | €14,166 | +€7,311 | +106.7% |
| Amounts payable within one year | 42/48 | €6,855 | €14,166 | +€7,311 | +106.7% |
| Trade debts | 44 | €1,668 | €3,865 | +€2,197 | +131.7% |
| Suppliers | 440/4 | - | €3,865 | +€3,865 | |
| Taxes, remuneration and social security | 45 | - | €10,301 | +€10,301 | |
| Taxes | 450/3 | - | €10,301 | +€10,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,933 | €1,427 | -€3,506 | -71.1% |
| Other operating charges | 640/8 | - | €349 | +€349 | |
| Gross operating margin | 9900 | €10,386 | €30,206 | +€19,820 | +190.8% |
| Operating profit (loss) | 9901 | €1,489 | €28,430 | +€26,940 | +1808.9% |
| Financial income | 75/76B | - | €1,406 | +€1,406 | |
| Recurring financial income | 75 | €1,310 | €1,406 | +€96 | +7.3% |
| Financial charges | 65/66B | - | €292 | +€292 | |
| Recurring financial charges | 65 | €399 | €292 | -€107 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €2,400 | €29,544 | +€27,144 | +1131.1% |
| Income taxes | 67/77 | €2,083 | €8,668 | +€6,586 | +316.2% |
| Profit (loss) for the period | 9904 | €317 | €20,875 | +€20,558 | +6480.9% |
| Profit (loss) for the period to be appropriated | 9905 | €317 | €20,875 | +€20,558 | +6480.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.