PHOENIX: what changed
Two fiscal 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.
PHOENIX
Largest movements
- Receivables within one year +€8,330
up €8,330 (+11.2%), from €74,673 to €83,003
- Other debts +€4,352
up €4,352 (+3.9%), from €111,958 to €116,310
- Trade debts +€4,156
new in 2024: €4,156
- Gross operating margin +€2,706
up €2,706, from -€2,342 to €364
- Other operating charges +€723
up €723 (+47.3%), from €1,528 to €2,251
- Financial income +€243
up €243 (+11.6%), from €2,088 to €2,330
- Financial charges -€47
down €47 (-23.2%), from €202 to €155
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
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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,566 | €249,897 | +€8,330 | +3.4% |
| Fixed assets | 21/28 | €166,894 | €166,894 | = | 0.0% |
| Tangible fixed assets | 22/27 | €166,894 | €166,894 | = | 0.0% |
| Land and buildings | 22 | €132,541 | €132,541 | = | 0.0% |
| Plant, machinery and equipment | 23 | €34,352 | €34,352 | = | 0.0% |
| Current assets | 29/58 | €74,673 | €83,003 | +€8,330 | +11.2% |
| Amounts receivable within one year | 40/41 | €74,673 | €83,003 | +€8,330 | +11.2% |
| Other amounts receivable | 41 | €74,673 | €83,003 | +€8,330 | +11.2% |
| Total equity and liabilities | 10/49 | €241,566 | €249,897 | +€8,330 | +3.4% |
| Equity | 10/15 | €129,143 | €129,431 | +€288 | +0.2% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €52,413 | €52,413 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €44,976 | €44,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,362 | €2,650 | +€288 | +12.2% |
| Amounts payable | 17/49 | €112,424 | €120,466 | +€8,042 | +7.2% |
| Amounts payable within one year | 42/48 | €112,424 | €120,466 | +€8,042 | +7.2% |
| Trade debts | 44 | - | €4,156 | +€4,156 | |
| Suppliers | 440/4 | - | €4,156 | +€4,156 | |
| Taxes, remuneration and social security | 45 | €466 | - | -€466 | |
| Taxes | 450/3 | €466 | - | -€466 | |
| Other amounts payable | 47/48 | €111,958 | €116,310 | +€4,352 | +3.9% |
| Other operating charges | 640/8 | €1,528 | €2,251 | +€723 | +47.3% |
| Gross operating margin | 9900 | -€2,342 | €364 | +€2,706 | |
| Operating profit (loss) | 9901 | -€3,870 | -€1,887 | +€1,984 | +51.2% |
| Financial income | 75/76B | €2,088 | €2,330 | +€243 | +11.6% |
| Recurring financial income | 75 | €2,088 | €2,330 | +€243 | +11.6% |
| Financial charges | 65/66B | €202 | €155 | -€47 | -23.2% |
| Recurring financial charges | 65 | €202 | €155 | -€47 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,985 | €288 | +€2,273 | |
| Profit (loss) for the period | 9904 | -€1,985 | €288 | +€2,273 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,985 | €288 | +€2,273 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.