Phenix Restauration: 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 Restauration
Largest movements
- Receivables within one year -€175,644
no longer reported in 2025 (was €175,644)
- Stocks and contracts -€46,020
no longer reported in 2025 (was €46,020)
- Trade debts -€110,174
down €110,174 (-99.0%), from €111,329 to €1,155
- Profit (loss) carried forward -€93,831
down €93,831, from €72,810 to -€21,022
- Other debts -€18,219
no longer reported in 2025 (was €18,219)
- Write-downs +€92,201
new in 2025: €92,201
- Turnover +€35,322
new in 2025: €35,322
- Purchases and services +€30,149
up €30,149 (+491%), from €6,137 to €36,286
- Gross operating margin +€5,173
up €5,173 (+84.3%), from -€6,137 to -€964
- Other operating charges -€498
down €498 (-57.7%), from €864 to €366
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 | €222,900 | €612 | -€222,288 | -99.7% |
| Current assets | 29/58 | €222,900 | €612 | -€222,288 | -99.7% |
| Stocks and contracts in progress | 3 | €46,020 | - | -€46,020 | |
| Stocks | 30/36 | €46,020 | - | -€46,020 | |
| Amounts receivable within one year | 40/41 | €175,644 | - | -€175,644 | |
| Trade receivables | 40 | €175,644 | - | -€175,644 | |
| Cash at bank and in hand | 54/58 | €1,236 | €612 | -€624 | -50.5% |
| Total equity and liabilities | 10/49 | €222,900 | €612 | -€222,288 | -99.7% |
| Equity | 10/15 | €93,215 | -€617 | -€93,831 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,810 | -€21,022 | -€93,831 | |
| Amounts payable | 17/49 | €129,685 | €1,229 | -€128,456 | -99.1% |
| Amounts payable within one year | 42/48 | €129,685 | €1,229 | -€128,456 | -99.1% |
| Trade debts | 44 | €111,329 | €1,155 | -€110,174 | -99.0% |
| Suppliers | 440/4 | €111,329 | €1,155 | -€110,174 | -99.0% |
| Taxes, remuneration and social security | 45 | €138 | €74 | -€63 | -46.0% |
| Taxes | 450/3 | €138 | €74 | -€63 | -46.0% |
| Other amounts payable | 47/48 | €18,219 | - | -€18,219 | |
| Turnover | 70 | - | €35,322 | +€35,322 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,137 | €36,286 | +€30,149 | +491% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | - | -€234 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €92,201 | +€92,201 | |
| Other operating charges | 640/8 | €864 | €366 | -€498 | -57.7% |
| Gross operating margin | 9900 | -€6,137 | -€964 | +€5,173 | +84.3% |
| Operating profit (loss) | 9901 | -€7,236 | -€93,531 | -€86,296 | -1,193% |
| Financial charges | 65/66B | €649 | €300 | -€349 | -53.8% |
| Recurring financial charges | 65 | €649 | €300 | -€349 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,885 | -€93,831 | -€85,946 | -1,090% |
| Profit (loss) for the period | 9904 | -€7,885 | -€93,831 | -€85,946 | -1,090% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,885 | -€93,831 | -€85,946 | -1,090% |
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 18 October 2026 via checked.be.