WM PHOENIX GROUP: 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.
WM PHOENIX GROUP
Largest movements
- Cash -€4,241
down €4,241 (-51.3%), from €8,261 to €4,020
mainly Tax, wage and social debts (-€2,810) and Net result for the year (-€1,777)
- Tax, wage and social debts -€2,810
down €2,810 (-78.3%), from €3,590 to €779
- Gross operating margin -€5,407
down €5,407, from €4,400 to -€1,007
- Taxes -€488
down €488 (-62.6%), from €779 to €292
- Other operating charges -€73
down €73 (-21.7%), from €338 to €264
- Financial charges +€48
up €48 (+28.6%), from €167 to €214
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 | €203,418 | €199,177 | -€4,241 | -2.1% |
| Fixed assets | 21/28 | €175 | €175 | = | 0.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €203,243 | €199,002 | -€4,241 | -2.1% |
| Stocks and contracts in progress | 3 | €190,000 | €190,000 | = | 0.0% |
| Stocks | 30/36 | €190,000 | €190,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,982 | €4,982 | = | 0.0% |
| Other amounts receivable | 41 | €4,982 | €4,982 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,261 | €4,020 | -€4,241 | -51.3% |
| Total equity and liabilities | 10/49 | €203,418 | €199,177 | -€4,241 | -2.1% |
| Equity | 10/15 | €64,358 | €62,581 | -€1,777 | -2.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,358 | €12,581 | -€1,777 | -12.4% |
| Amounts payable | 17/49 | €139,060 | €136,595 | -€2,464 | -1.8% |
| Amounts payable within one year | 42/48 | €139,060 | €136,595 | -€2,464 | -1.8% |
| Trade debts | 44 | €135,470 | €135,816 | +€346 | +0.3% |
| Suppliers | 440/4 | €135,470 | €135,816 | +€346 | +0.3% |
| Taxes, remuneration and social security | 45 | €3,590 | €779 | -€2,810 | -78.3% |
| Taxes | 450/3 | €3,590 | €779 | -€2,810 | -78.3% |
| Other operating charges | 640/8 | €338 | €264 | -€73 | -21.7% |
| Gross operating margin | 9900 | €4,400 | -€1,007 | -€5,407 | |
| Operating profit (loss) | 9901 | €4,062 | -€1,271 | -€5,333 | |
| Financial charges | 65/66B | €167 | €214 | +€48 | +28.6% |
| Recurring financial charges | 65 | €167 | €214 | +€48 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €3,896 | -€1,485 | -€5,381 | |
| Income taxes | 67/77 | €779 | €292 | -€488 | -62.6% |
| Profit (loss) for the period | 9904 | €3,117 | -€1,777 | -€4,893 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,117 | -€1,777 | -€4,893 |
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 27 October 2026 via checked.be.