PHOENIX BUSINESS INTELLIGENCE: 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 BUSINESS INTELLIGENCE
Largest movements
- Cash +€55,284
up €55,284 (+478%), from €11,563 to €66,847
mainly Debts after one year (+€84,243) and Deferred charges and accrued income (+€16,500)
- Deferred charges and accrued income -€16,500
no longer reported in 2025 (was €16,500)
- Debts after one year +€84,243
up €84,243 (+17.6%), from €479,442 to €563,685
- Other debts -€65,577
down €65,577 (-6.9%), from €955,741 to €890,164
- Turnover -€340,640
no longer reported in 2025 (was €340,640)
- Purchases and services -€290,699
no longer reported in 2025 (was €290,699)
- Financial charges +€32,932
up €32,932 (+51.9%), from €63,505 to €96,437
of which Financial charges: +€33,943
- Gross operating margin -€22,541
down €22,541 (-29.3%), from €77,002 to €54,461
- Financial income +€17,320
up €17,320 (+42.6%), from €40,651 to €57,971
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.
Derived cash bridge
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 | €1,543,642 | €1,581,597 | +€37,955 | +2.5% |
| Fixed assets | 21/28 | €1,502,567 | €1,503,999 | +€1,432 | +0.1% |
| Tangible fixed assets | 22/27 | €2,567 | €3,999 | +€1,432 | +55.8% |
| Land and buildings | 22 | €2,567 | €2,217 | -€350 | -13.6% |
| Furniture and vehicles | 24 | - | €1,782 | +€1,782 | |
| Financial fixed assets | 28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Current assets | 29/58 | €41,075 | €77,598 | +€36,523 | +88.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €13,013 | €10,751 | -€2,262 | -17.4% |
| Trade receivables | 40 | €13,013 | €0 | -€13,013 | -100% |
| Other amounts receivable | 41 | €0 | €10,751 | +€10,751 | |
| Cash at bank and in hand | 54/58 | €11,563 | €66,847 | +€55,284 | +478% |
| Deferred charges and accrued income | 490/1 | €16,500 | - | -€16,500 | |
| Total equity and liabilities | 10/49 | €1,543,642 | €1,581,597 | +€37,955 | +2.5% |
| Equity | 10/15 | €38,607 | €41,231 | +€2,624 | +6.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €36,607 | €39,231 | +€2,624 | +7.2% |
| Amounts payable | 17/49 | €1,505,035 | €1,540,366 | +€35,331 | +2.3% |
| Amounts payable after more than one year | 17 | €479,442 | €563,685 | +€84,243 | +17.6% |
| Financial debts | 170/4 | €479,442 | €563,685 | +€84,243 | +17.6% |
| Amounts payable within one year | 42/48 | €1,025,593 | €976,681 | -€48,912 | -4.8% |
| Trade debts | 44 | €39,535 | €41,262 | +€1,727 | +4.4% |
| Suppliers | 440/4 | €39,535 | €41,262 | +€1,727 | +4.4% |
| Taxes, remuneration and social security | 45 | €30,317 | €45,255 | +€14,938 | +49.3% |
| Taxes | 450/3 | €30,317 | €45,255 | +€14,938 | +49.3% |
| Other amounts payable | 47/48 | €955,741 | €890,164 | -€65,577 | -6.9% |
| Turnover | 70 | €340,640 | - | -€340,640 | |
| Goods, raw materials, services and sundry goods | 60/61 | €290,699 | - | -€290,699 | |
| Remuneration, social security and pensions | 62 | €1,621 | €6,110 | +€4,489 | +277% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €350 | = | 0.0% |
| Other operating charges | 640/8 | €6,247 | €1,167 | -€5,080 | -81.3% |
| Gross operating margin | 9900 | €77,002 | €54,461 | -€22,541 | -29.3% |
| Operating profit (loss) | 9901 | €68,785 | €46,834 | -€21,951 | -31.9% |
| Financial income | 75/76B | €40,651 | €57,971 | +€17,320 | +42.6% |
| Recurring financial income | 75 | €40,651 | €57,971 | +€17,320 | +42.6% |
| Financial charges | 65/66B | €63,505 | €96,437 | +€32,932 | +51.9% |
| Recurring financial charges | 65 | €62,494 | €96,437 | +€33,943 | +54.3% |
| Non-recurring financial charges | 66B | €1,011 | €0 | -€1,011 | -100% |
| Profit (loss) for the period before taxes | 9903 | €45,930 | €8,368 | -€37,562 | -81.8% |
| Income taxes | 67/77 | €13,804 | €5,744 | -€8,060 | -58.4% |
| Profit (loss) for the period | 9904 | €32,126 | €2,624 | -€29,502 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,126 | €2,624 | -€29,502 | -91.8% |
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 25 October 2026 via checked.be.