PhoenixDental: 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.
PhoenixDental
Largest movements
- Tangible fixed assets +€401,889
up €401,889 (+11454.0%), from €3,509 to €405,397
of which Land and buildings: +€310,356
- Cash +€63,108
up €63,108 (+202.6%), from €31,156 to €94,264
mainly Debts after one year (+€351,118) and Accrued charges and deferred income (+€67,052)
- Receivables within one year +€10,020
up €10,020 (+9.7%), from €103,277 to €113,297
- Deferred charges and accrued income +€7,388
up €7,388 (+34.7%), from €21,283 to €28,671
- Financial fixed assets +€7,075
up €7,075 (+7791.0%), from €91 to €7,166
- Debts after one year +€351,118
new in 2025: €351,118
- Accrued charges and deferred income +€67,052
new in 2025: €67,052
- Profit (loss) carried forward +€43,237
up €43,237 (+32.8%), from €131,988 to €175,225
- Current portion of long-term debt +€18,586
new in 2025: €18,586
- Trade debts +€13,085
up €13,085 (+159.5%), from €8,203 to €21,288
- Gross operating margin -€26,028
down €26,028 (-24.4%), from €106,590 to €80,562
- Depreciation +€21,858
up €21,858 (+1256.2%), from €1,740 to €23,598
- Taxes -€12,957
down €12,957 (-69.7%), from €18,581 to €5,624
- Financial charges +€7,637
up €7,637 (+1638.4%), from €466 to €8,103
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 | €159,314 | €648,795 | +€489,481 | +307.2% |
| Fixed assets | 21/28 | €3,600 | €412,563 | +€408,964 | +11361.6% |
| Tangible fixed assets | 22/27 | €3,509 | €405,397 | +€401,889 | +11454.0% |
| Land and buildings | 22 | - | €310,356 | +€310,356 | |
| Plant, machinery and equipment | 23 | - | €16,088 | +€16,088 | |
| Furniture and vehicles | 24 | €3,509 | €78,953 | +€75,444 | +2150.2% |
| Financial fixed assets | 28 | €91 | €7,166 | +€7,075 | +7791.0% |
| Current assets | 29/58 | €155,715 | €236,232 | +€80,517 | +51.7% |
| Amounts receivable within one year | 40/41 | €103,277 | €113,297 | +€10,020 | +9.7% |
| Other amounts receivable | 41 | €103,277 | €113,297 | +€10,020 | +9.7% |
| Cash at bank and in hand | 54/58 | €31,156 | €94,264 | +€63,108 | +202.6% |
| Deferred charges and accrued income | 490/1 | €21,283 | €28,671 | +€7,388 | +34.7% |
| Total equity and liabilities | 10/49 | €159,314 | €648,795 | +€489,481 | +307.2% |
| Equity | 10/15 | €134,988 | €178,225 | +€43,237 | +32.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,988 | €175,225 | +€43,237 | +32.8% |
| Amounts payable | 17/49 | €24,327 | €470,570 | +€446,244 | +1834.4% |
| Amounts payable after more than one year | 17 | - | €351,118 | +€351,118 | |
| Financial debts | 170/4 | - | €351,118 | +€351,118 | |
| Amounts payable within one year | 42/48 | €24,327 | €52,400 | +€28,074 | +115.4% |
| Current portion of amounts payable after more than one year | 42 | - | €18,586 | +€18,586 | |
| Financial debts | 43 | €12,543 | €12,526 | -€17 | -0.1% |
| Credit institutions | 430/8 | €12,543 | €12,526 | -€17 | -0.1% |
| Trade debts | 44 | €8,203 | €21,288 | +€13,085 | +159.5% |
| Suppliers | 440/4 | €8,203 | €21,288 | +€13,085 | +159.5% |
| Taxes, remuneration and social security | 45 | €3,581 | - | -€3,581 | |
| Taxes | 450/3 | €3,581 | - | -€3,581 | |
| Accrued charges and deferred income | 492/3 | - | €67,052 | +€67,052 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,740 | €23,598 | +€21,858 | +1256.2% |
| Gross operating margin | 9900 | €106,590 | €80,562 | -€26,028 | -24.4% |
| Operating profit (loss) | 9901 | €104,850 | €56,964 | -€47,886 | -45.7% |
| Financial charges | 65/66B | €466 | €8,103 | +€7,637 | +1638.4% |
| Recurring financial charges | 65 | €466 | €8,103 | +€7,637 | +1638.4% |
| Profit (loss) for the period before taxes | 9903 | €104,384 | €48,861 | -€55,523 | -53.2% |
| Income taxes | 67/77 | €18,581 | €5,624 | -€12,957 | -69.7% |
| Profit (loss) for the period | 9904 | €85,803 | €43,237 | -€42,566 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,803 | €43,237 | -€42,566 | -49.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.