Phoenix B2B Consulting: 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 B2B Consulting
Largest movements
- Cash +€66,582
up €66,582 (+24,929%), from €267 to €66,849
mainly Net result for the year (+€50,268) and Tax, wage and social debts (+€12,029)
- Receivables within one year -€10,554
down €10,554 (-49.3%), from €21,411 to €10,858
of which Trade receivables: -€21,109
- Tangible fixed assets +€3,545
up €3,545 (+74.8%), from €4,740 to €8,285
- Stocks and contracts +€2,420
new in 2024: €2,420
- Reserves +€50,000
up €50,000 (+714%), from €7,000 to €57,000
- Tax, wage and social debts +€12,029
up €12,029 (+289%), from €4,158 to €16,187
- Other debts +€5,177
up €5,177 (+102%), from €5,100 to €10,277
- Trade debts -€4,381
down €4,381 (-71.5%), from €6,125 to €1,744
- Accrued charges and deferred income -€1,100
down €1,100 (-100%), from €1,100 to €0
- Turnover +€87,763
new in 2024: €87,763
- Gross operating margin +€56,369
up €56,369 (+567%), from €9,944 to €66,313
- Purchases and services +€21,450
new in 2024: €21,450
- Taxes +€10,898
up €10,898 (+618%), from €1,764 to €12,662
- Depreciation +€2,756
up €2,756 (+63,651%), from €4 to €2,760
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.
Derived cash bridge
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 | €26,418 | €88,411 | +€61,993 | +235% |
| Fixed assets | 21/28 | €4,740 | €8,285 | +€3,545 | +74.8% |
| Tangible fixed assets | 22/27 | €4,740 | €8,285 | +€3,545 | +74.8% |
| Furniture and vehicles | 24 | €4,740 | €8,285 | +€3,545 | +74.8% |
| Current assets | 29/58 | €21,678 | €80,126 | +€58,448 | +270% |
| Stocks and contracts in progress | 3 | - | €2,420 | +€2,420 | |
| Stocks | 30/36 | - | €2,420 | +€2,420 | |
| Amounts receivable within one year | 40/41 | €21,411 | €10,858 | -€10,554 | -49.3% |
| Trade receivables | 40 | €21,411 | €303 | -€21,109 | -98.6% |
| Other amounts receivable | 41 | - | €10,555 | +€10,555 | |
| Cash at bank and in hand | 54/58 | €267 | €66,849 | +€66,582 | +24,929% |
| Total equity and liabilities | 10/49 | €26,418 | €88,411 | +€61,993 | +235% |
| Equity | 10/15 | €9,935 | €60,203 | +€50,268 | +506% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,000 | €57,000 | +€50,000 | +714% |
| Distributable reserves | 133 | €7,000 | €57,000 | +€50,000 | +714% |
| Profit (loss) carried forward | 14 | €435 | €703 | +€268 | +61.5% |
| Amounts payable | 17/49 | €16,483 | €28,208 | +€11,725 | +71.1% |
| Amounts payable within one year | 42/48 | €15,383 | €28,208 | +€12,825 | +83.4% |
| Trade debts | 44 | €6,125 | €1,744 | -€4,381 | -71.5% |
| Suppliers | 440/4 | €6,125 | €1,744 | -€4,381 | -71.5% |
| Taxes, remuneration and social security | 45 | €4,158 | €16,187 | +€12,029 | +289% |
| Taxes | 450/3 | €4,158 | €16,187 | +€12,029 | +289% |
| Other amounts payable | 47/48 | €5,100 | €10,277 | +€5,177 | +102% |
| Accrued charges and deferred income | 492/3 | €1,100 | €0 | -€1,100 | -100% |
| Turnover | 70 | - | €87,763 | +€87,763 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €21,450 | +€21,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4 | €2,760 | +€2,756 | +63,651% |
| Other operating charges | 640/8 | €732 | €484 | -€248 | -33.9% |
| Gross operating margin | 9900 | €9,944 | €66,313 | +€56,369 | +567% |
| Operating profit (loss) | 9901 | €9,208 | €63,069 | +€53,861 | +585% |
| Financial charges | 65/66B | €8 | €139 | +€130 | +1,538% |
| Recurring financial charges | 65 | €8 | €139 | +€130 | +1,538% |
| Profit (loss) for the period before taxes | 9903 | €9,199 | €62,930 | +€53,731 | +584% |
| Income taxes | 67/77 | €1,764 | €12,662 | +€10,898 | +618% |
| Profit (loss) for the period | 9904 | €7,435 | €50,268 | +€42,832 | +576% |
| Profit (loss) for the period to be appropriated | 9905 | €7,435 | €50,268 | +€42,832 | +576% |
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 14 October 2026 via checked.be.