PhiDeX Inc.: 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 Inc.
Largest movements
- Receivables within one year -€693,732
down €693,732 (-99.0%), from €700,541 to €6,810
of which Other amounts receivable: -€677,122
- Financial fixed assets +€348,866
up €348,866 (+30.2%), from €1.2m to €1.5m
- Deferred charges and accrued income -€67,603
no longer reported in 2025 (was €67,603)
- Profit (loss) carried forward -€483,778
down €483,778 (-4.9%), from -€9.8m to -€10.3m
- Other debts +€52,295
up €52,295 (+104.6%), from €50,000 to €102,295
- Trade debts +€29,274
up €29,274 (+419.1%), from €6,984 to €36,258
- Financial charges +€3.1m
up €3.1m (+11451.8%), from €27,320 to €3.2m
of which Non-recurring financial charges: +€3.1m
- Financial income +€2.7m
up €2.7m (+3943.4%), from €67,603 to €2.7m
of which Non-recurring financial income: +€2.7m
- Gross operating margin -€61,134
down €61,134, from €994 to -€60,140
- Taxes -€8,765
no longer reported in 2025 (was €8,765)
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.
Cash bridge derived
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 | €1,923,476 | €1,524,015 | -€399,461 | -20.8% |
| Fixed assets | 21/28 | €1,155,093 | €1,503,959 | +€348,866 | +30.2% |
| Financial fixed assets | 28 | €1,155,093 | €1,503,959 | +€348,866 | +30.2% |
| Current assets | 29/58 | €768,383 | €20,057 | -€748,326 | -97.4% |
| Amounts receivable within one year | 40/41 | €700,541 | €6,810 | -€693,732 | -99.0% |
| Trade receivables | 40 | €19,965 | €3,355 | -€16,610 | -83.2% |
| Other amounts receivable | 41 | €680,576 | €3,455 | -€677,122 | -99.5% |
| Cash at bank and in hand | 54/58 | €239 | €13,247 | +€13,008 | +5454.2% |
| Deferred charges and accrued income | 490/1 | €67,603 | - | -€67,603 | |
| Total equity and liabilities | 10/49 | €1,923,476 | €1,524,015 | -€399,461 | -20.8% |
| Equity | 10/15 | €1,852,255 | €1,368,476 | -€483,778 | -26.1% |
| Contributions | 10/11 | €11,649,347 | €11,649,347 | = | 0.0% |
| Reserves | 13 | €23,184 | €23,184 | = | 0.0% |
| Distributable reserves | 133 | €23,184 | €23,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,820,276 | -€10,304,055 | -€483,778 | -4.9% |
| Amounts payable | 17/49 | €71,222 | €155,539 | +€84,318 | +118.4% |
| Amounts payable within one year | 42/48 | €69,126 | €138,564 | +€69,439 | +100.5% |
| Trade debts | 44 | €6,984 | €36,258 | +€29,274 | +419.1% |
| Suppliers | 440/4 | €6,984 | €36,258 | +€29,274 | +419.1% |
| Taxes, remuneration and social security | 45 | €12,141 | €11 | -€12,130 | -99.9% |
| Taxes | 450/3 | €12,141 | €11 | -€12,130 | -99.9% |
| Other amounts payable | 47/48 | €50,000 | €102,295 | +€52,295 | +104.6% |
| Accrued charges and deferred income | 492/3 | €2,096 | €16,975 | +€14,879 | +709.9% |
| Other operating charges | 640/8 | €1,326 | €1,135 | -€191 | -14.4% |
| Gross operating margin | 9900 | €994 | -€60,140 | -€61,134 | |
| Operating profit (loss) | 9901 | -€332 | -€61,275 | -€60,943 | -18357.3% |
| Financial income | 75/76B | €67,603 | €2,733,484 | +€2.7m | +3943.4% |
| Recurring financial income | 75 | €67,603 | €11,384 | -€56,219 | -83.2% |
| Non-recurring financial income | 76B | - | €2,722,100 | +€2.7m | |
| Financial charges | 65/66B | €27,320 | €3,155,988 | +€3.1m | +11451.8% |
| Recurring financial charges | 65 | €1,620 | €6,310 | +€4,689 | +289.4% |
| Non-recurring financial charges | 66B | €25,700 | €3,149,678 | +€3.1m | +12155.6% |
| Profit (loss) for the period before taxes | 9903 | €39,951 | -€483,778 | -€523,729 | |
| Income taxes | 67/77 | €8,765 | - | -€8,765 | |
| Profit (loss) for the period | 9904 | €31,186 | -€483,778 | -€514,965 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,186 | -€483,778 | -€514,965 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.