PHENOMEN & CO: 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.
PHENOMEN & CO
Largest movements
- Stocks and contracts +€32,105
up €32,105 (+327.3%), from €9,809 to €41,913
- Tangible fixed assets +€29,172
up €29,172 (+205.1%), from €14,221 to €43,393
of which Furniture and vehicles: +€35,439
- Cash +€13,948
up €13,948 (+366.2%), from €3,808 to €17,756
mainly Debts after one year (+€26,272) and Trade debts (+€19,630)
- Receivables within one year +€2,660
up €2,660 (+2.4%), from €111,224 to €113,884
of which Trade receivables: +€7,234
- Debts after one year +€26,272
new in 2024: €26,272
- Trade debts +€19,630
up €19,630 (+32.2%), from €60,876 to €80,506
- Profit (loss) carried forward +€15,074
up €15,074 (+19.7%), from €76,597 to €91,671
- Current portion of long-term debt +€8,639
new in 2024: €8,639
- Tax, wage and social debts +€7,765
up €7,765 (+29.3%), from €26,494 to €34,259
of which Remuneration and social security: +€4,068
- Staff costs +€15,484
new in 2024: €15,484
- Gross operating margin -€8,902
down €8,902 (-6.5%), from €136,565 to €127,663
- Other operating charges -€5,717
down €5,717 (-19.2%), from €29,825 to €24,108
- Financial charges +€3,984
up €3,984 (+55.2%), from €7,218 to €11,202
- Depreciation +€1,471
up €1,471 (+23.1%), from €6,357 to €7,828
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 | €164,067 | €241,447 | +€77,380 | +47.2% |
| Fixed assets | 21/28 | €38,721 | €67,893 | +€29,172 | +75.3% |
| Tangible fixed assets | 22/27 | €14,221 | €43,393 | +€29,172 | +205.1% |
| Plant, machinery and equipment | 23 | €14,035 | €7,768 | -€6,267 | -44.7% |
| Furniture and vehicles | 24 | €186 | €35,625 | +€35,439 | +19012.2% |
| Financial fixed assets | 28 | €24,500 | €24,500 | = | 0.0% |
| Current assets | 29/58 | €125,345 | €173,553 | +€48,208 | +38.5% |
| Stocks and contracts in progress | 3 | €9,809 | €41,913 | +€32,105 | +327.3% |
| Stocks | 30/36 | €9,809 | €41,913 | +€32,105 | +327.3% |
| Amounts receivable within one year | 40/41 | €111,224 | €113,884 | +€2,660 | +2.4% |
| Trade receivables | 40 | €67,637 | €74,871 | +€7,234 | +10.7% |
| Other amounts receivable | 41 | €43,587 | €39,013 | -€4,573 | -10.5% |
| Current investments | 50/53 | €504 | - | -€504 | |
| Cash at bank and in hand | 54/58 | €3,808 | €17,756 | +€13,948 | +366.2% |
| Total equity and liabilities | 10/49 | €164,067 | €241,447 | +€77,380 | +47.2% |
| Equity | 10/15 | €76,697 | €91,771 | +€15,074 | +19.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,597 | €91,671 | +€15,074 | +19.7% |
| Amounts payable | 17/49 | €87,370 | €149,676 | +€62,306 | +71.3% |
| Amounts payable after more than one year | 17 | - | €26,272 | +€26,272 | |
| Financial debts | 170/4 | - | €26,272 | +€26,272 | |
| Amounts payable within one year | 42/48 | €87,370 | €123,404 | +€36,035 | +41.2% |
| Current portion of amounts payable after more than one year | 42 | - | €8,639 | +€8,639 | |
| Trade debts | 44 | €60,876 | €80,506 | +€19,630 | +32.2% |
| Suppliers | 440/4 | €60,876 | €80,506 | +€19,630 | +32.2% |
| Taxes, remuneration and social security | 45 | €26,494 | €34,259 | +€7,765 | +29.3% |
| Taxes | 450/3 | €25,479 | €29,176 | +€3,697 | +14.5% |
| Remuneration and social security | 454/9 | €1,015 | €5,083 | +€4,068 | +400.8% |
| Remuneration, social security and pensions | 62 | - | €15,484 | +€15,484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,357 | €7,828 | +€1,471 | +23.1% |
| Other operating charges | 640/8 | €29,825 | €24,108 | -€5,717 | -19.2% |
| Non-recurring operating charges | 66A | €58,750 | €42,390 | -€16,360 | -27.8% |
| Gross operating margin | 9900 | €136,565 | €127,663 | -€8,902 | -6.5% |
| Operating profit (loss) | 9901 | €41,633 | €37,853 | -€3,780 | -9.1% |
| Financial charges | 65/66B | €7,218 | €11,202 | +€3,984 | +55.2% |
| Recurring financial charges | 65 | €7,218 | €11,202 | +€3,984 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €34,415 | €26,651 | -€7,764 | -22.6% |
| Income taxes | 67/77 | €11,028 | €11,577 | +€549 | +5.0% |
| Profit (loss) for the period | 9904 | €23,387 | €15,074 | -€8,313 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,387 | €15,074 | -€8,313 | -35.5% |
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.