PHENIX SOINS: 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 SOINS
Largest movements
- Cash -€10,797
down €10,797 (-57.8%), from €18,686 to €7,889
mainly Net result for the year (-€8,587) and Investment in fixed assets (net) (-€5,260)
- Tangible fixed assets +€4,541
up €4,541 (+198.2%), from €2,291 to €6,832
of which Other tangible fixed assets: +€3,941
- Receivables within one year -€1,604
down €1,604 (-4.6%), from €34,540 to €32,936
of which Other amounts receivable: -€2,386
- Deferred charges and accrued income +€1,390
up €1,390 (+139000.0%), from €1 to €1,391
- Profit (loss) carried forward -€8,587
new in 2024: -€8,587
- Trade debts +€2,115
up €2,115 (+497.6%), from €425 to €2,540
- Gross operating margin -€16,441
down €16,441, from €9,990 to -€6,451
- Other operating charges -€1,262
no longer reported in 2024 (was €1,262)
- Taxes -€801
down €801 (-75.5%), from €1,061 to €260
- Financial income -€786
down €786 (-72.8%), from €1,079 to €293
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,840 | €68,370 | -€6,470 | -8.6% |
| Fixed assets | 21/28 | €2,291 | €6,832 | +€4,541 | +198.2% |
| Tangible fixed assets | 22/27 | €2,291 | €6,832 | +€4,541 | +198.2% |
| Furniture and vehicles | 24 | €604 | €1,204 | +€600 | +99.3% |
| Other tangible fixed assets | 26 | €1,687 | €5,628 | +€3,941 | +233.6% |
| Current assets | 29/58 | €72,549 | €61,538 | -€11,011 | -15.2% |
| Amounts receivable after more than one year | 29 | €19,322 | €19,322 | = | 0.0% |
| Other amounts receivable | 291 | €19,322 | €19,322 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,540 | €32,936 | -€1,604 | -4.6% |
| Trade receivables | 40 | €22,930 | €23,712 | +€782 | +3.4% |
| Other amounts receivable | 41 | €11,610 | €9,224 | -€2,386 | -20.6% |
| Cash at bank and in hand | 54/58 | €18,686 | €7,889 | -€10,797 | -57.8% |
| Deferred charges and accrued income | 490/1 | €1 | €1,391 | +€1,390 | +139000.0% |
| Total equity and liabilities | 10/49 | €74,840 | €68,370 | -€6,470 | -8.6% |
| Equity | 10/15 | €73,084 | €64,497 | -€8,587 | -11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,884 | €66,884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €65,024 | €65,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,587 | -€8,587 | |
| Amounts payable | 17/49 | €1,756 | €3,873 | +€2,117 | +120.6% |
| Amounts payable within one year | 42/48 | €1,756 | €3,873 | +€2,117 | +120.6% |
| Current portion of amounts payable after more than one year | 42 | €1,331 | €1,333 | +€2 | +0.2% |
| Trade debts | 44 | €425 | €2,540 | +€2,115 | +497.6% |
| Suppliers | 440/4 | €425 | €2,540 | +€2,115 | +497.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €691 | €719 | +€28 | +4.1% |
| Other operating charges | 640/8 | €1,262 | - | -€1,262 | |
| Non-recurring operating charges | 66A | - | €1,182 | +€1,182 | |
| Gross operating margin | 9900 | €9,990 | -€6,451 | -€16,441 | |
| Operating profit (loss) | 9901 | €8,037 | -€8,352 | -€16,389 | |
| Financial income | 75/76B | €1,079 | €293 | -€786 | -72.8% |
| Recurring financial income | 75 | €1,079 | €293 | -€786 | -72.8% |
| Financial charges | 65/66B | €222 | €268 | +€46 | +20.7% |
| Recurring financial charges | 65 | €221 | €268 | +€47 | +21.3% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €8,894 | -€8,327 | -€17,221 | |
| Income taxes | 67/77 | €1,061 | €260 | -€801 | -75.5% |
| Profit (loss) for the period | 9904 | €7,833 | -€8,587 | -€16,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,833 | -€8,587 | -€16,420 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.