Phénix Diffusion: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Phénix Diffusion
Largest movements
- Stocks and contracts +€14,648
new in 2025: €14,648
- Cash +€7,316
up €7,316 (+148%), from €4,956 to €12,272
mainly Other debts (+€28,369) and Tax, wage and social debts (+€25,057)
- Deferred charges and accrued income -€4,362
no longer reported in 2025 (was €4,362)
- Tangible fixed assets +€2,808
up €2,808 (+196%), from €1,430 to €4,238
- Receivables within one year -€688
down €688 (-50.8%), from €1,354 to €666
of which Other amounts receivable: -€1,354
- Profit (loss) carried forward -€29,334
down €29,334, from €6,685 to -€22,649
- Other debts +€28,369
new in 2025: €28,369
- Tax, wage and social debts +€25,057
up €25,057 (+7,916%), from €317 to €25,373
of which Remuneration and social security: +€20,995
- Contributions -€4,990
down €4,990 (-99.8%), from €5,000 to €10
- Trade debts +€1,046
up €1,046 (+1,047%), from €100 to €1,146
- Staff costs +€44,906
new in 2025: €44,906
- Gross operating margin +€15,489
up €15,489 (+1,245%), from €1,244 to €16,733
- Depreciation -€566
down €566 (-56.9%), from €995 to €429
- Other operating charges -€465
down €465 (-91.0%), from €511 to €46
- Taxes -€335
down €335, from €317 to -€18
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,101 | €32,250 | +€20,148 | +166% |
| Fixed assets | 21/28 | €1,430 | €4,664 | +€3,234 | +226% |
| Tangible fixed assets | 22/27 | €1,430 | €4,238 | +€2,808 | +196% |
| Plant, machinery and equipment | 23 | - | €487 | +€487 | |
| Furniture and vehicles | 24 | €1,430 | €2,654 | +€1,224 | +85.6% |
| Other tangible fixed assets | 26 | - | €1,097 | +€1,097 | |
| Financial fixed assets | 28 | - | €426 | +€426 | |
| Current assets | 29/58 | €10,671 | €27,586 | +€16,914 | +159% |
| Stocks and contracts in progress | 3 | - | €14,648 | +€14,648 | |
| Stocks | 30/36 | - | €14,648 | +€14,648 | |
| Amounts receivable within one year | 40/41 | €1,354 | €666 | -€688 | -50.8% |
| Trade receivables | 40 | - | €666 | +€666 | |
| Other amounts receivable | 41 | €1,354 | - | -€1,354 | |
| Cash at bank and in hand | 54/58 | €4,956 | €12,272 | +€7,316 | +148% |
| Deferred charges and accrued income | 490/1 | €4,362 | - | -€4,362 | |
| Total equity and liabilities | 10/49 | €12,101 | €32,250 | +€20,148 | +166% |
| Equity | 10/15 | €11,685 | -€22,639 | -€34,324 | |
| Contributions | 10/11 | €5,000 | €10 | -€4,990 | -99.8% |
| Profit (loss) carried forward | 14 | €6,685 | -€22,649 | -€29,334 | |
| Amounts payable | 17/49 | €416 | €54,888 | +€54,472 | +13,082% |
| Amounts payable within one year | 42/48 | €416 | €54,888 | +€54,472 | +13,082% |
| Trade debts | 44 | €100 | €1,146 | +€1,046 | +1,047% |
| Suppliers | 440/4 | €100 | €1,146 | +€1,046 | +1,047% |
| Taxes, remuneration and social security | 45 | €317 | €25,373 | +€25,057 | +7,916% |
| Taxes | 450/3 | €317 | €4,379 | +€4,062 | +1,283% |
| Remuneration and social security | 454/9 | - | €20,995 | +€20,995 | |
| Other amounts payable | 47/48 | - | €28,369 | +€28,369 | |
| Remuneration, social security and pensions | 62 | - | €44,906 | +€44,906 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €995 | €429 | -€566 | -56.9% |
| Other operating charges | 640/8 | €511 | €46 | -€465 | -91.0% |
| Non-recurring operating charges | 66A | - | €530 | +€530 | |
| Gross operating margin | 9900 | €1,244 | €16,733 | +€15,489 | +1,245% |
| Operating profit (loss) | 9901 | -€262 | -€29,178 | -€28,916 | -11,025% |
| Financial income | 75/76B | €45 | €67 | +€22 | +48.5% |
| Recurring financial income | 75 | €45 | €67 | +€22 | +48.5% |
| Financial charges | 65/66B | €131 | €241 | +€110 | +84.0% |
| Recurring financial charges | 65 | €131 | €241 | +€110 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | -€348 | -€29,352 | -€29,004 | -8,331% |
| Income taxes | 67/77 | €317 | -€18 | -€335 | |
| Profit (loss) for the period | 9904 | -€665 | -€29,334 | -€28,669 | -4,313% |
| Profit (loss) for the period to be appropriated | 9905 | -€665 | -€29,334 | -€28,669 | -4,313% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.