Phénix Diffusion: 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.
Phénix Diffusion
Largest movements
- Stocks and contracts +€14,648
new in 2025: €14,648
- Cash +€7,316
up €7,316 (+148%), from €4,956 to €12,272
mainly Other debts (+€28,369) and Tax, wage and social debts (+€25,057)
- Deferred charges and accrued income -€4,362
no longer reported in 2025 (was €4,362)
- Tangible fixed assets +€2,808
up €2,808 (+196%), from €1,430 to €4,238
- Receivables within one year -€688
down €688 (-50.8%), from €1,354 to €666
of which Other amounts receivable: -€1,354
- Profit (loss) carried forward -€29,334
down €29,334, from €6,685 to -€22,649
- Other debts +€28,369
new in 2025: €28,369
- Tax, wage and social debts +€25,057
up €25,057 (+7,916%), from €317 to €25,373
of which Remuneration and social security: +€20,995
- Contributions -€4,990
down €4,990 (-99.8%), from €5,000 to €10
- Trade debts +€1,046
up €1,046 (+1,047%), from €100 to €1,146
- Staff costs +€44,906
new in 2025: €44,906
- Gross operating margin +€15,489
up €15,489 (+1,245%), from €1,244 to €16,733
- Depreciation -€566
down €566 (-56.9%), from €995 to €429
- Other operating charges -€465
down €465 (-91.0%), from €511 to €46
- Taxes -€335
down €335, from €317 to -€18
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.
Derived cash bridge
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 | €12,101 | €32,250 | +€20,148 | +166% |
| Fixed assets | 21/28 | €1,430 | €4,664 | +€3,234 | +226% |
| Tangible fixed assets | 22/27 | €1,430 | €4,238 | +€2,808 | +196% |
| Plant, machinery and equipment | 23 | - | €487 | +€487 | |
| Furniture and vehicles | 24 | €1,430 | €2,654 | +€1,224 | +85.6% |
| Other tangible fixed assets | 26 | - | €1,097 | +€1,097 | |
| Financial fixed assets | 28 | - | €426 | +€426 | |
| Current assets | 29/58 | €10,671 | €27,586 | +€16,914 | +159% |
| Stocks and contracts in progress | 3 | - | €14,648 | +€14,648 | |
| Stocks | 30/36 | - | €14,648 | +€14,648 | |
| Amounts receivable within one year | 40/41 | €1,354 | €666 | -€688 | -50.8% |
| Trade receivables | 40 | - | €666 | +€666 | |
| Other amounts receivable | 41 | €1,354 | - | -€1,354 | |
| Cash at bank and in hand | 54/58 | €4,956 | €12,272 | +€7,316 | +148% |
| Deferred charges and accrued income | 490/1 | €4,362 | - | -€4,362 | |
| Total equity and liabilities | 10/49 | €12,101 | €32,250 | +€20,148 | +166% |
| Equity | 10/15 | €11,685 | -€22,639 | -€34,324 | |
| Contributions | 10/11 | €5,000 | €10 | -€4,990 | -99.8% |
| Profit (loss) carried forward | 14 | €6,685 | -€22,649 | -€29,334 | |
| Amounts payable | 17/49 | €416 | €54,888 | +€54,472 | +13,082% |
| Amounts payable within one year | 42/48 | €416 | €54,888 | +€54,472 | +13,082% |
| Trade debts | 44 | €100 | €1,146 | +€1,046 | +1,047% |
| Suppliers | 440/4 | €100 | €1,146 | +€1,046 | +1,047% |
| Taxes, remuneration and social security | 45 | €317 | €25,373 | +€25,057 | +7,916% |
| Taxes | 450/3 | €317 | €4,379 | +€4,062 | +1,283% |
| Remuneration and social security | 454/9 | - | €20,995 | +€20,995 | |
| Other amounts payable | 47/48 | - | €28,369 | +€28,369 | |
| Remuneration, social security and pensions | 62 | - | €44,906 | +€44,906 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €995 | €429 | -€566 | -56.9% |
| Other operating charges | 640/8 | €511 | €46 | -€465 | -91.0% |
| Non-recurring operating charges | 66A | - | €530 | +€530 | |
| Gross operating margin | 9900 | €1,244 | €16,733 | +€15,489 | +1,245% |
| Operating profit (loss) | 9901 | -€262 | -€29,178 | -€28,916 | -11,025% |
| Financial income | 75/76B | €45 | €67 | +€22 | +48.5% |
| Recurring financial income | 75 | €45 | €67 | +€22 | +48.5% |
| Financial charges | 65/66B | €131 | €241 | +€110 | +84.0% |
| Recurring financial charges | 65 | €131 | €241 | +€110 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | -€348 | -€29,352 | -€29,004 | -8,331% |
| Income taxes | 67/77 | €317 | -€18 | -€335 | |
| Profit (loss) for the period | 9904 | -€665 | -€29,334 | -€28,669 | -4,313% |
| Profit (loss) for the period to be appropriated | 9905 | -€665 | -€29,334 | -€28,669 | -4,313% |
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 14 October 2026 via checked.be.