F.I.L.: 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.
F.I.L.
Largest movements
- Tangible fixed assets -€14,123
down €14,123 (-10.8%), from €131,176 to €117,053
of which Land and buildings: -€9,819
- Receivables within one year -€13,797
down €13,797 (-83.1%), from €16,595 to €2,798
of which Other amounts receivable: -€15,128
- Other debts -€31,057
down €31,057 (-3.7%), from €837,232 to €806,175
- Gross operating margin -€2,597
down €2,597 (-9.9%), from €26,139 to €23,542
- Other operating charges -€2,066
down €2,066 (-43.9%), from €4,702 to €2,636
- Financial charges -€321
down €321 (-72.5%), from €443 to €122
- Depreciation +€313
up €313 (+1.6%), from €20,010 to €20,323
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €763,818 | €731,491 | -€32,327 | -4.2% |
| Fixed assets | 21/28 | €742,701 | €728,578 | -€14,123 | -1.9% |
| Tangible fixed assets | 22/27 | €131,176 | €117,053 | -€14,123 | -10.8% |
| Land and buildings | 22 | €75,844 | €66,025 | -€9,819 | -12.9% |
| Plant, machinery and equipment | 23 | €55,332 | €51,028 | -€4,304 | -7.8% |
| Financial fixed assets | 28 | €611,525 | €611,525 | = | 0.0% |
| Current assets | 29/58 | €21,117 | €2,913 | -€18,204 | -86.2% |
| Amounts receivable within one year | 40/41 | €16,595 | €2,798 | -€13,797 | -83.1% |
| Trade receivables | 40 | - | €1,331 | +€1,331 | |
| Other amounts receivable | 41 | €16,595 | €1,467 | -€15,128 | -91.2% |
| Cash at bank and in hand | 54/58 | €4,522 | €115 | -€4,407 | -97.5% |
| Total equity and liabilities | 10/49 | €763,818 | €731,491 | -€32,327 | -4.2% |
| Equity | 10/15 | -€76,756 | -€76,282 | +€474 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €19,768 | €19,768 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,961 | €6,961 | = | 0.0% |
| Legal reserve | 130 | - | €6,961 | +€6,961 | |
| Reserves not available under the articles | 1311 | €6,961 | - | -€6,961 | |
| Tax-exempt reserves | 132 | €12,807 | €12,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,116 | -€114,642 | +€474 | +0.4% |
| Amounts payable | 17/49 | €840,574 | €807,773 | -€32,801 | -3.9% |
| Amounts payable within one year | 42/48 | €838,976 | €807,773 | -€31,203 | -3.7% |
| Trade debts | 44 | €1,744 | - | -€1,744 | |
| Suppliers | 440/4 | €1,744 | - | -€1,744 | |
| Advances received on contracts in progress | 46 | - | €1,598 | +€1,598 | |
| Other amounts payable | 47/48 | €837,232 | €806,175 | -€31,057 | -3.7% |
| Accrued charges and deferred income | 492/3 | €1,598 | - | -€1,598 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,010 | €20,323 | +€313 | +1.6% |
| Other operating charges | 640/8 | €4,702 | €2,636 | -€2,066 | -43.9% |
| Gross operating margin | 9900 | €26,139 | €23,542 | -€2,597 | -9.9% |
| Operating profit (loss) | 9901 | €1,427 | €583 | -€844 | -59.1% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €443 | €122 | -€321 | -72.5% |
| Recurring financial charges | 65 | €443 | €122 | -€321 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €984 | €474 | -€510 | -51.8% |
| Profit (loss) for the period | 9904 | €984 | €474 | -€510 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €984 | €474 | -€510 | -51.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.