PHOENIX IT 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 IT CONSULTING
Largest movements
- Cash +€36,246
up €36,246 (+242%), from €15,004 to €51,250
mainly Net result for the year (+€44,814) and Tax, wage and social debts (+€8,762)
- Current investments +€12,660
up €12,660 (+14.4%), from €87,813 to €100,474
- Tangible fixed assets -€4,048
down €4,048 (-28.5%), from €14,223 to €10,175
of which Furniture and vehicles: -€5,292
- Reserves +€30,500
up €30,500 (+33.3%), from €91,500 to €122,000
- Tax, wage and social debts +€8,762
up €8,762 (+64.7%), from €13,550 to €22,312
of which Taxes: +€9,086
- Other debts +€8,710
up €8,710 (+262%), from €3,325 to €12,035
- Debts after one year -€3,992
no longer reported in 2025 (was €3,992)
- Profit (loss) carried forward +€1,814
up €1,814 (+12.6%), from €14,380 to €16,194
- Gross operating margin +€43,238
up €43,238 (+189%), from €22,936 to €66,174
- Taxes +€10,397
up €10,397 (+232%), from €4,481 to €14,878
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 | €132,459 | €177,518 | +€45,059 | +34.0% |
| Fixed assets | 21/28 | €14,223 | €10,175 | -€4,048 | -28.5% |
| Tangible fixed assets | 22/27 | €14,223 | €10,175 | -€4,048 | -28.5% |
| Plant, machinery and equipment | 23 | €1,055 | €2,299 | +€1,244 | +118% |
| Furniture and vehicles | 24 | €13,168 | €7,876 | -€5,292 | -40.2% |
| Current assets | 29/58 | €118,237 | €167,343 | +€49,106 | +41.5% |
| Amounts receivable within one year | 40/41 | €14,880 | €14,918 | +€37 | +0.3% |
| Trade receivables | 40 | €14,157 | €11,142 | -€3,015 | -21.3% |
| Other amounts receivable | 41 | €723 | €3,775 | +€3,052 | +422% |
| Current investments | 50/53 | €87,813 | €100,474 | +€12,660 | +14.4% |
| Cash at bank and in hand | 54/58 | €15,004 | €51,250 | +€36,246 | +242% |
| Deferred charges and accrued income | 490/1 | €539 | €702 | +€162 | +30.1% |
| Total equity and liabilities | 10/49 | €132,459 | €177,518 | +€45,059 | +34.0% |
| Equity | 10/15 | €109,900 | €142,214 | +€32,314 | +29.4% |
| Contributions | 10/11 | €4,020 | €4,020 | = | 0.0% |
| Reserves | 13 | €91,500 | €122,000 | +€30,500 | +33.3% |
| Distributable reserves | 133 | €91,500 | €122,000 | +€30,500 | +33.3% |
| Profit (loss) carried forward | 14 | €14,380 | €16,194 | +€1,814 | +12.6% |
| Amounts payable | 17/49 | €22,559 | €35,303 | +€12,745 | +56.5% |
| Amounts payable after more than one year | 17 | €3,992 | - | -€3,992 | |
| Financial debts | 170/4 | €3,992 | - | -€3,992 | |
| Amounts payable within one year | 42/48 | €18,567 | €35,303 | +€16,736 | +90.1% |
| Trade debts | 44 | €1,692 | €957 | -€735 | -43.5% |
| Suppliers | 440/4 | €1,692 | €957 | -€735 | -43.5% |
| Taxes, remuneration and social security | 45 | €13,550 | €22,312 | +€8,762 | +64.7% |
| Taxes | 450/3 | €13,226 | €22,312 | +€9,086 | +68.7% |
| Remuneration and social security | 454/9 | €324 | - | -€324 | |
| Other amounts payable | 47/48 | €3,325 | €12,035 | +€8,710 | +262% |
| Non-recurring operating income | 76A | €1,240 | - | -€1,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,663 | €6,012 | +€349 | +6.2% |
| Other operating charges | 640/8 | €965 | €547 | -€418 | -43.3% |
| Gross operating margin | 9900 | €22,936 | €66,174 | +€43,238 | +189% |
| Operating profit (loss) | 9901 | €16,309 | €59,615 | +€43,307 | +266% |
| Financial income | 75/76B | €312 | €210 | -€101 | -32.5% |
| Recurring financial income | 75 | €312 | €210 | -€101 | -32.5% |
| Financial charges | 65/66B | €188 | €133 | -€55 | -29.2% |
| Recurring financial charges | 65 | €188 | €133 | -€55 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €16,432 | €59,692 | +€43,260 | +263% |
| Income taxes | 67/77 | €4,481 | €14,878 | +€10,397 | +232% |
| Profit (loss) for the period | 9904 | €11,951 | €44,814 | +€32,863 | +275% |
| Profit (loss) for the period to be appropriated | 9905 | €11,951 | €44,814 | +€32,863 | +275% |
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 22 October 2026 via checked.be.