Grace's Guide is the leading source of historical information on industry and manufacturing in Britain. This web publication contains 147,194 pages of information and 233,428 images on early companies, their products and the people who designed and built them.
Presumably the same as Societe Anonyme de Phoenix
1905 The Phoenix Co was involved in a group of German steel companies which combined to serve the ship building industry (possibly not the same as the Phoenix Co of Ghent).
1905 Exhibited 500 HP Tandem Compound Condensing Engine at Liege Exhibition