PHIDJI: what changed
Two fiscal 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.
PHIDJI
Largest movements
- Receivables within one year -€16,248
down €16,248 (-58.8%), from €27,633 to €11,385
- Tangible fixed assets +€1,374
up €1,374 (+101.0%), from €1,361 to €2,735
of which Furniture and vehicles: +€1,973
- Cash -€437
down €437 (-53.6%), from €815 to €378
mainly Other debts (-€24,826) and Short-term financial debts (-€4,885)
- Other debts -€24,826
down €24,826 (-78.5%), from €31,617 to €6,791
- Profit (loss) carried forward +€14,717
up €14,717 (+13.9%), from -€105,830 to -€91,113
- Short-term financial debts -€4,885
no longer reported in 2025 (was €4,885)
- Trade debts -€384
down €384 (-80.3%), from €478 to €94
- Financial income +€11,519
up €11,519 (+1151900.0%), from €1 to €11,520
of which Non-recurring financial income: +€11,520
- Gross operating margin -€10,793
down €10,793 (-59.7%), from €18,082 to €7,289
- Depreciation -€9,287
down €9,287 (-87.2%), from €10,650 to €1,363
- Staff costs -€6,362
no longer reported in 2025 (was €6,362)
- Financial charges -€6,122
down €6,122 (-89.5%), from €6,843 to €721
of which Non-recurring financial charges: -€5,973
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 | €29,849 | €14,498 | -€15,351 | -51.4% |
| Fixed assets | 21/28 | €1,401 | €2,735 | +€1,334 | +95.2% |
| Tangible fixed assets | 22/27 | €1,361 | €2,735 | +€1,374 | +101.0% |
| Plant, machinery and equipment | 23 | €788 | €189 | -€599 | -76.0% |
| Furniture and vehicles | 24 | €573 | €2,546 | +€1,973 | +344.3% |
| Financial fixed assets | 28 | €40 | - | -€40 | |
| Current assets | 29/58 | €28,448 | €11,763 | -€16,685 | -58.7% |
| Amounts receivable within one year | 40/41 | €27,633 | €11,385 | -€16,248 | -58.8% |
| Trade receivables | 40 | €27,633 | €11,385 | -€16,248 | -58.8% |
| Cash at bank and in hand | 54/58 | €815 | €378 | -€437 | -53.6% |
| Total equity and liabilities | 10/49 | €29,849 | €14,498 | -€15,351 | -51.4% |
| Equity | 10/15 | -€92,560 | -€77,843 | +€14,717 | +15.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €6,270 | €6,270 | = | 0.0% |
| Non-distributable reserves | 130/1 | €170 | €170 | = | 0.0% |
| Other | 1319 | €170 | €170 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,100 | €6,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,830 | -€91,113 | +€14,717 | +13.9% |
| Amounts payable | 17/49 | €122,409 | €92,341 | -€30,068 | -24.6% |
| Amounts payable after more than one year | 17 | €85,000 | €85,000 | = | 0.0% |
| Other amounts payable | 178/9 | €85,000 | €85,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,409 | €7,341 | -€30,068 | -80.4% |
| Financial debts | 43 | €4,885 | - | -€4,885 | |
| Credit institutions | 430/8 | €4,885 | - | -€4,885 | |
| Trade debts | 44 | €478 | €94 | -€384 | -80.3% |
| Suppliers | 440/4 | €478 | €94 | -€384 | -80.3% |
| Taxes, remuneration and social security | 45 | €429 | €456 | +€27 | +6.3% |
| Taxes | 450/3 | €429 | €456 | +€27 | +6.3% |
| Other amounts payable | 47/48 | €31,617 | €6,791 | -€24,826 | -78.5% |
| Remuneration, social security and pensions | 62 | €6,362 | - | -€6,362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,650 | €1,363 | -€9,287 | -87.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €165 | +€165 | |
| Other operating charges | 640/8 | €1,285 | €1,843 | +€558 | +43.4% |
| Gross operating margin | 9900 | €18,082 | €7,289 | -€10,793 | -59.7% |
| Operating profit (loss) | 9901 | -€215 | €3,918 | +€4,133 | |
| Financial income | 75/76B | €1 | €11,520 | +€11,519 | +1151900.0% |
| Recurring financial income | 75 | €1 | €11,520 | +€11,519 | +1151900.0% |
| Non-recurring financial income | 76B | - | €11,520 | +€11,520 | |
| Financial charges | 65/66B | €6,843 | €721 | -€6,122 | -89.5% |
| Recurring financial charges | 65 | €870 | €721 | -€149 | -17.1% |
| Non-recurring financial charges | 66B | €5,973 | - | -€5,973 | |
| Profit (loss) for the period before taxes | 9903 | -€7,057 | €14,717 | +€21,774 | |
| Profit (loss) for the period | 9904 | -€7,057 | €14,717 | +€21,774 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,057 | €14,717 | +€21,774 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.