Phyto Clean Halanzy: 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.
Phyto Clean Halanzy
Largest movements
- Cash -€98,391
down €98,391 (-96.7%), from €101,701 to €3,309
mainly Provisions (-€145,000) and Receivables within one year (-€19,216)
- Tangible fixed assets -€19,443
down €19,443 (-16.4%), from €118,200 to €98,757
of which Land and buildings: -€15,680
- Receivables within one year +€19,216
up €19,216 (+171%), from €11,239 to €30,455
of which Trade receivables: +€13,152
- Intangible fixed assets -€12,312
down €12,312 (-42.9%), from €28,678 to €16,366
- Provisions -€145,000
down €145,000 (-96.7%), from €150,000 to €5,000
- Debts after one year +€40,000
new in 2025: €40,000
- Reserves -€27,260
down €27,260 (-62.4%), from €43,696 to €16,436
of which Distributable reserves: -€27,260
- Profit (loss) carried forward +€26,425
up €26,425, from -€14,099 to €12,326
- Trade debts -€5,095
down €5,095 (-31.7%), from €16,097 to €11,002
- Provisions -€145,000
new in 2025: -€145,000
- Gross operating margin -€120,285
down €120,285, from €7,695 to -€112,590
- Other operating charges -€5,188
down €5,188 (-86.7%), from €5,987 to €799
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 | €259,895 | €148,966 | -€110,929 | -42.7% |
| Fixed assets | 21/28 | €146,878 | €115,123 | -€31,755 | -21.6% |
| Intangible fixed assets | 21 | €28,678 | €16,366 | -€12,312 | -42.9% |
| Tangible fixed assets | 22/27 | €118,200 | €98,757 | -€19,443 | -16.4% |
| Land and buildings | 22 | €106,911 | €91,231 | -€15,680 | -14.7% |
| Plant, machinery and equipment | 23 | €11,289 | €7,526 | -€3,763 | -33.3% |
| Current assets | 29/58 | €113,017 | €33,843 | -€79,175 | -70.1% |
| Amounts receivable within one year | 40/41 | €11,239 | €30,455 | +€19,216 | +171% |
| Trade receivables | 40 | €10,135 | €23,287 | +€13,152 | +130% |
| Other amounts receivable | 41 | €1,103 | €7,167 | +€6,064 | +550% |
| Cash at bank and in hand | 54/58 | €101,701 | €3,309 | -€98,391 | -96.7% |
| Deferred charges and accrued income | 490/1 | €78 | €79 | +€1 | +1.1% |
| Total equity and liabilities | 10/49 | €259,895 | €148,966 | -€110,929 | -42.7% |
| Equity | 10/15 | €91,097 | €90,262 | -€835 | -0.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €43,696 | €16,436 | -€27,260 | -62.4% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €286 | €286 | = | 0.0% |
| Distributable reserves | 133 | €37,260 | €10,000 | -€27,260 | -73.2% |
| Profit (loss) carried forward | 14 | -€14,099 | €12,326 | +€26,425 | |
| Provisions and deferred taxes | 16 | €150,000 | €5,000 | -€145,000 | -96.7% |
| Provisions for liabilities and charges | 160/5 | €150,000 | €5,000 | -€145,000 | -96.7% |
| Major repairs and maintenance | 162 | €150,000 | €5,000 | -€145,000 | -96.7% |
| Amounts payable | 17/49 | €18,798 | €53,704 | +€34,905 | +186% |
| Amounts payable after more than one year | 17 | - | €40,000 | +€40,000 | |
| Other amounts payable | 178/9 | - | €40,000 | +€40,000 | |
| Amounts payable within one year | 42/48 | €18,798 | €13,704 | -€5,095 | -27.1% |
| Trade debts | 44 | €16,097 | €11,002 | -€5,095 | -31.7% |
| Suppliers | 440/4 | €16,097 | €11,002 | -€5,095 | -31.7% |
| Other amounts payable | 47/48 | €2,701 | €2,701 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,755 | €31,755 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€145,000 | -€145,000 | |
| Other operating charges | 640/8 | €5,987 | €799 | -€5,188 | -86.7% |
| Gross operating margin | 9900 | €7,695 | -€112,590 | -€120,285 | |
| Operating profit (loss) | 9901 | -€30,047 | -€144 | +€29,903 | +99.5% |
| Financial charges | 65/66B | €530 | €690 | +€160 | +30.2% |
| Recurring financial charges | 65 | €530 | €479 | -€52 | -9.8% |
| Non-recurring financial charges | 66B | - | €212 | +€212 | |
| Profit (loss) for the period before taxes | 9903 | -€30,577 | -€835 | +€29,743 | +97.3% |
| Profit (loss) for the period | 9904 | -€30,577 | -€835 | +€29,743 | +97.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,577 | -€835 | +€29,743 | +97.3% |
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 1 November 2026 via checked.be.