PHIDEX CALN: 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.
PHIDEX CALN
Largest movements
- Financial fixed assets -€8,204
down €8,204 (-26.1%), from €31,413 to €23,209
- Profit (loss) carried forward -€8,736
down €8,736 (-8.4%), from -€104,090 to -€112,826
- Trade debts +€400
new in 2025: €400
- Financial charges +€8,205
up €8,205 (+18,863%), from €44 to €8,249
of which Non-recurring financial charges: +€8,204
- Financial income -€523
no longer reported in 2025 (was €523)
of which Financial income: -€523
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
- Gross operating margin -€3
down €3 (-3.1%), from -€85 to -€88
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 | €33,960 | €25,623 | -€8,336 | -24.5% |
| Fixed assets | 21/28 | €31,413 | €23,209 | -€8,204 | -26.1% |
| Financial fixed assets | 28 | €31,413 | €23,209 | -€8,204 | -26.1% |
| Current assets | 29/58 | €2,547 | €2,414 | -€133 | -5.2% |
| Cash at bank and in hand | 54/58 | €2,547 | €2,414 | -€133 | -5.2% |
| Total equity and liabilities | 10/49 | €33,960 | €25,623 | -€8,336 | -24.5% |
| Equity | 10/15 | €33,960 | €25,224 | -€8,736 | -25.7% |
| Contributions | 10/11 | €137,950 | €137,950 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,090 | -€112,826 | -€8,736 | -8.4% |
| Amounts payable | 17/49 | - | €400 | +€400 | |
| Amounts payable within one year | 42/48 | - | €400 | +€400 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€85 | -€88 | -€3 | -3.1% |
| Operating profit (loss) | 9901 | -€472 | -€487 | -€15 | -3.2% |
| Financial income | 75/76B | €523 | - | -€523 | |
| Recurring financial income | 75 | €523 | - | -€523 | |
| Non-recurring financial income | 76B | €523 | - | -€523 | |
| Financial charges | 65/66B | €44 | €8,249 | +€8,205 | +18,863% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Non-recurring financial charges | 66B | - | €8,204 | +€8,204 | |
| Profit (loss) for the period before taxes | 9903 | €7 | -€8,736 | -€8,743 | |
| Profit (loss) for the period | 9904 | €7 | -€8,736 | -€8,743 | |
| Profit (loss) for the period to be appropriated | 9905 | €7 | -€8,736 | -€8,743 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.