Phoenix Auction: 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.
Phoenix Auction
Largest movements
- Receivables within one year -€31,744
down €31,744 (-75.2%), from €42,212 to €10,468
of which Other amounts receivable: -€30,818
- Cash +€9,561
up €9,561 (+302.9%), from €3,157 to €12,718
mainly Receivables within one year (+€31,744) and Net result for the year (+€28,205)
- Profit (loss) carried forward +€28,205
up €28,205 (+17.0%), from -€166,225 to -€138,020
- Other debts -€18,416
down €18,416 (-13.7%), from €134,407 to €115,991
- Tax, wage and social debts -€16,653
down €16,653 (-97.2%), from €17,134 to €481
- Accrued charges and deferred income -€13,305
down €13,305 (-76.1%), from €17,487 to €4,181
- Current portion of long-term debt -€1,924
no longer reported in 2025 (was €1,924)
- Gross operating margin +€74,125
up €74,125, from -€11,722 to €62,403
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.
Cash bridge derived
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 | €47,561 | €25,245 | -€22,316 | -46.9% |
| Fixed assets | 21/28 | €131 | €29 | -€102 | -77.8% |
| Tangible fixed assets | 22/27 | €131 | €29 | -€102 | -77.8% |
| Furniture and vehicles | 24 | €131 | €29 | -€102 | -77.8% |
| Current assets | 29/58 | €47,431 | €25,217 | -€22,214 | -46.8% |
| Amounts receivable within one year | 40/41 | €42,212 | €10,468 | -€31,744 | -75.2% |
| Trade receivables | 40 | €3,007 | €2,081 | -€926 | -30.8% |
| Other amounts receivable | 41 | €39,205 | €8,387 | -€30,818 | -78.6% |
| Cash at bank and in hand | 54/58 | €3,157 | €12,718 | +€9,561 | +302.9% |
| Deferred charges and accrued income | 490/1 | €2,062 | €2,031 | -€31 | -1.5% |
| Total equity and liabilities | 10/49 | €47,561 | €25,245 | -€22,316 | -46.9% |
| Equity | 10/15 | -€144,225 | -€116,020 | +€28,205 | +19.6% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,225 | -€138,020 | +€28,205 | +17.0% |
| Amounts payable | 17/49 | €191,787 | €141,266 | -€50,521 | -26.3% |
| Amounts payable after more than one year | 17 | €355 | - | -€355 | |
| Financial debts | 170/4 | €355 | - | -€355 | |
| Amounts payable within one year | 42/48 | €173,945 | €137,084 | -€36,861 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €1,924 | - | -€1,924 | |
| Trade debts | 44 | €20,481 | €20,612 | +€132 | +0.6% |
| Suppliers | 440/4 | €20,481 | €20,612 | +€132 | +0.6% |
| Taxes, remuneration and social security | 45 | €17,134 | €481 | -€16,653 | -97.2% |
| Taxes | 450/3 | €17,134 | €481 | -€16,653 | -97.2% |
| Other amounts payable | 47/48 | €134,407 | €115,991 | -€18,416 | -13.7% |
| Accrued charges and deferred income | 492/3 | €17,487 | €4,181 | -€13,305 | -76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €102 | = | 0.0% |
| Other operating charges | 640/8 | €1,791 | €1,466 | -€325 | -18.1% |
| Non-recurring operating charges | 66A | - | €30,815 | +€30,815 | |
| Gross operating margin | 9900 | -€11,722 | €62,403 | +€74,125 | |
| Operating profit (loss) | 9901 | -€13,615 | €30,020 | +€43,635 | |
| Financial income | 75/76B | €187 | - | -€187 | |
| Recurring financial income | 75 | €187 | - | -€187 | |
| Financial charges | 65/66B | €1,849 | €1,674 | -€175 | -9.5% |
| Recurring financial charges | 65 | €1,849 | €1,674 | -€175 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,276 | €28,347 | +€43,623 | |
| Income taxes | 67/77 | €134 | €142 | +€8 | +6.0% |
| Profit (loss) for the period | 9904 | -€15,410 | €28,205 | +€43,615 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,410 | €28,205 | +€43,615 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.