FELIX AND COM: 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.
FELIX AND COM
Largest movements
- Cash -€91,390
down €91,390 (-18.9%), from €483,162 to €391,772
mainly Tax, wage and social debts (-€82,849) and Trade debts (-€32,397)
- Receivables within one year -€35,957
down €35,957 (-38.7%), from €93,010 to €57,053
of which Other amounts receivable: -€27,132
- Tax, wage and social debts -€82,849
no longer reported in 2025 (was €82,849)
of which Taxes: -€82,849
- Trade debts -€32,397
down €32,397 (-99.6%), from €32,517 to €120
- Profit (loss) carried forward -€15,482
down €15,482, from €53 to -€15,429
- Gross operating margin -€119,912
down €119,912, from €114,044 to -€5,868
- Taxes -€34,482
down €34,482 (-98.2%), from €35,101 to €619
- Financial income -€3,272
down €3,272 (-100.0%), from €3,273 to €1
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 | €604,974 | €474,246 | -€130,728 | -21.6% |
| Fixed assets | 21/28 | €26,725 | €21,085 | -€5,640 | -21.1% |
| Tangible fixed assets | 22/27 | €21,725 | €16,085 | -€5,640 | -26.0% |
| Furniture and vehicles | 24 | €21,725 | €16,085 | -€5,640 | -26.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €578,249 | €453,161 | -€125,088 | -21.6% |
| Amounts receivable within one year | 40/41 | €93,010 | €57,053 | -€35,957 | -38.7% |
| Trade receivables | 40 | €42,141 | €33,316 | -€8,825 | -20.9% |
| Other amounts receivable | 41 | €50,869 | €23,737 | -€27,132 | -53.3% |
| Cash at bank and in hand | 54/58 | €483,162 | €391,772 | -€91,390 | -18.9% |
| Deferred charges and accrued income | 490/1 | €2,076 | €4,336 | +€2,260 | +109% |
| Total equity and liabilities | 10/49 | €604,974 | €474,246 | -€130,728 | -21.6% |
| Equity | 10/15 | €489,608 | €474,126 | -€15,482 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €483,355 | €483,355 | -€0 | 0.0% |
| Distributable reserves | 133 | €483,355 | €483,355 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €53 | -€15,429 | -€15,482 | |
| Amounts payable | 17/49 | €115,366 | €120 | -€115,246 | -99.9% |
| Amounts payable within one year | 42/48 | €115,366 | €120 | -€115,246 | -99.9% |
| Trade debts | 44 | €32,517 | €120 | -€32,397 | -99.6% |
| Suppliers | 440/4 | €32,517 | €120 | -€32,397 | -99.6% |
| Taxes, remuneration and social security | 45 | €82,849 | - | -€82,849 | |
| Taxes | 450/3 | €82,849 | - | -€82,849 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,117 | €2,112 | -€5 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,702 | €5,640 | -€1,062 | -15.8% |
| Other operating charges | 640/8 | €387 | €932 | +€545 | +141% |
| Gross operating margin | 9900 | €114,044 | -€5,868 | -€119,912 | |
| Operating profit (loss) | 9901 | €104,838 | -€14,552 | -€119,390 | |
| Financial income | 75/76B | €3,273 | €1 | -€3,272 | -100.0% |
| Recurring financial income | 75 | €3,273 | €1 | -€3,272 | -100.0% |
| Financial charges | 65/66B | €443 | €312 | -€131 | -29.6% |
| Recurring financial charges | 65 | €443 | €312 | -€131 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €107,668 | -€14,863 | -€122,531 | |
| Income taxes | 67/77 | €35,101 | €619 | -€34,482 | -98.2% |
| Profit (loss) for the period | 9904 | €72,567 | -€15,482 | -€88,049 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,567 | -€15,482 | -€88,049 |
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 16 October 2026 via checked.be.