Vista Phenix: 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.
Vista Phenix
Largest movements
- Receivables within one year -€73,331
down €73,331 (-83.1%), from €88,247 to €14,916
of which Trade receivables: -€72,569
- Tangible fixed assets -€15,592
down €15,592 (-3.5%), from €444,365 to €428,773
of which Land and buildings: -€21,774
- Trade debts -€67,873
down €67,873 (-84.7%), from €80,125 to €12,253
- Debts after one year -€21,627
down €21,627 (-4.8%), from €449,434 to €427,807
- Gross operating margin +€95,722
up €95,722, from -€53,880 to €41,842
- Other operating charges -€31,302
down €31,302 (-83.3%), from €37,563 to €6,261
- Financial charges -€17,355
down €17,355 (-66.9%), from €25,951 to €8,596
- Financial income -€2,439
down €2,439 (-86.7%), from €2,814 to €375
- Depreciation +€1,328
up €1,328 (+6.4%), from €20,745 to €22,072
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 | €533,294 | €447,748 | -€85,546 | -16.0% |
| Fixed assets | 21/28 | €444,365 | €428,773 | -€15,592 | -3.5% |
| Tangible fixed assets | 22/27 | €444,365 | €428,773 | -€15,592 | -3.5% |
| Land and buildings | 22 | €434,250 | €412,476 | -€21,774 | -5.0% |
| Plant, machinery and equipment | 23 | - | €1,166 | +€1,166 | |
| Furniture and vehicles | 24 | €10,115 | €15,131 | +€5,016 | +49.6% |
| Current assets | 29/58 | €88,929 | €18,975 | -€69,954 | -78.7% |
| Amounts receivable within one year | 40/41 | €88,247 | €14,916 | -€73,331 | -83.1% |
| Trade receivables | 40 | €86,471 | €13,901 | -€72,569 | -83.9% |
| Other amounts receivable | 41 | €1,776 | €1,014 | -€761 | -42.9% |
| Cash at bank and in hand | 54/58 | €682 | €4,059 | +€3,377 | +495% |
| Total equity and liabilities | 10/49 | €533,294 | €447,748 | -€85,546 | -16.0% |
| Equity | 10/15 | -€262,412 | -€258,001 | +€4,411 | +1.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€267,412 | -€263,001 | +€4,411 | +1.6% |
| Amounts payable | 17/49 | €795,706 | €705,749 | -€89,957 | -11.3% |
| Amounts payable after more than one year | 17 | €449,434 | €427,807 | -€21,627 | -4.8% |
| Financial debts | 170/4 | €449,434 | €427,807 | -€21,627 | -4.8% |
| Amounts payable within one year | 42/48 | €346,272 | €277,941 | -€68,330 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €21,248 | €21,627 | +€379 | +1.8% |
| Trade debts | 44 | €80,125 | €12,253 | -€67,873 | -84.7% |
| Suppliers | 440/4 | €80,125 | €12,253 | -€67,873 | -84.7% |
| Advances received on contracts in progress | 46 | €15,203 | €15,203 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,826 | €1,777 | -€50 | -2.7% |
| Taxes | 450/3 | €1,826 | €1,777 | -€50 | -2.7% |
| Other amounts payable | 47/48 | €227,869 | €227,082 | -€787 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,745 | €22,072 | +€1,328 | +6.4% |
| Other operating charges | 640/8 | €37,563 | €6,261 | -€31,302 | -83.3% |
| Gross operating margin | 9900 | -€53,880 | €41,842 | +€95,722 | |
| Operating profit (loss) | 9901 | -€112,188 | €13,509 | +€125,697 | |
| Financial income | 75/76B | €2,814 | €375 | -€2,439 | -86.7% |
| Recurring financial income | 75 | €2,814 | €375 | -€2,439 | -86.7% |
| Financial charges | 65/66B | €25,951 | €8,596 | -€17,355 | -66.9% |
| Recurring financial charges | 65 | €25,951 | €8,596 | -€17,355 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | -€135,325 | €5,288 | +€140,613 | |
| Income taxes | 67/77 | €900 | €877 | -€23 | -2.6% |
| Profit (loss) for the period | 9904 | -€136,225 | €4,411 | +€140,636 | |
| Profit (loss) for the period to be appropriated | 9905 | -€136,225 | €4,411 | +€140,636 |
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 30 October 2026 via checked.be.