FI'LYN: 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.
FI'LYN
Largest movements
- Tangible fixed assets +€15,474
up €15,474 (+59.1%), from €26,203 to €41,677
of which Leasing and similar rights: +€33,645
- Cash +€6,651
up €6,651 (+50.5%), from €13,177 to €19,828
mainly Tax, wage and social debts (+€7,163) and Net result for the year (+€5,999)
- Receivables within one year -€3,661
down €3,661 (-21.2%), from €17,298 to €13,637
- Tax, wage and social debts +€7,163
up €7,163 (+94.0%), from €7,622 to €14,785
of which Taxes: +€5,913
- Profit (loss) carried forward +€5,999
up €5,999 (+102%), from €5,891 to €11,891
- Debts after one year +€4,917
up €4,917 (+17.0%), from €28,845 to €33,762
- Other debts -€2,108
down €2,108 (-29.6%), from €7,125 to €5,016
- Trade debts +€1,376
up €1,376 (+51.4%), from €2,678 to €4,054
- Depreciation -€6,016
down €6,016 (-52.4%), from €11,479 to €5,463
- Gross operating margin +€4,927
up €4,927 (+22.9%), from €21,485 to €26,412
- Other operating charges +€2,496
up €2,496 (+328%), from €762 to €3,258
- Taxes +€684
up €684 (+31.0%), from €2,206 to €2,890
- Financial charges +€473
up €473 (+40.9%), from €1,156 to €1,629
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 | €60,955 | €78,901 | +€17,946 | +29.4% |
| Fixed assets | 21/28 | €26,203 | €41,677 | +€15,474 | +59.1% |
| Tangible fixed assets | 22/27 | €26,203 | €41,677 | +€15,474 | +59.1% |
| Furniture and vehicles | 24 | €26,203 | €879 | -€25,324 | -96.6% |
| Leasing and similar rights | 25 | - | €33,645 | +€33,645 | |
| Other tangible fixed assets | 26 | - | €7,154 | +€7,154 | |
| Current assets | 29/58 | €34,752 | €37,224 | +€2,472 | +7.1% |
| Amounts receivable within one year | 40/41 | €17,298 | €13,637 | -€3,661 | -21.2% |
| Trade receivables | 40 | €17,298 | €13,637 | -€3,661 | -21.2% |
| Cash at bank and in hand | 54/58 | €13,177 | €19,828 | +€6,651 | +50.5% |
| Deferred charges and accrued income | 490/1 | €4,278 | €3,760 | -€518 | -12.1% |
| Total equity and liabilities | 10/49 | €60,955 | €78,901 | +€17,946 | +29.4% |
| Equity | 10/15 | €6,391 | €12,391 | +€5,999 | +93.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,891 | €11,891 | +€5,999 | +102% |
| Amounts payable | 17/49 | €54,564 | €66,510 | +€11,946 | +21.9% |
| Amounts payable after more than one year | 17 | €28,845 | €33,762 | +€4,917 | +17.0% |
| Financial debts | 170/4 | €28,845 | €33,762 | +€4,917 | +17.0% |
| Amounts payable within one year | 42/48 | €24,719 | €31,748 | +€7,029 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €7,295 | €7,892 | +€597 | +8.2% |
| Trade debts | 44 | €2,678 | €4,054 | +€1,376 | +51.4% |
| Suppliers | 440/4 | €2,678 | €4,054 | +€1,376 | +51.4% |
| Taxes, remuneration and social security | 45 | €7,622 | €14,785 | +€7,163 | +94.0% |
| Taxes | 450/3 | €6,372 | €12,285 | +€5,913 | +92.8% |
| Remuneration and social security | 454/9 | €1,250 | €2,500 | +€1,250 | +100% |
| Other amounts payable | 47/48 | €7,125 | €5,016 | -€2,108 | -29.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,479 | €5,463 | -€6,016 | -52.4% |
| Other operating charges | 640/8 | €762 | €3,258 | +€2,496 | +328% |
| Non-recurring operating charges | 66A | - | €7,173 | +€7,173 | |
| Gross operating margin | 9900 | €21,485 | €26,412 | +€4,927 | +22.9% |
| Operating profit (loss) | 9901 | €9,245 | €10,518 | +€1,273 | +13.8% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €1,156 | €1,629 | +€473 | +40.9% |
| Recurring financial charges | 65 | €1,156 | €1,629 | +€473 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €8,098 | €8,889 | +€792 | +9.8% |
| Income taxes | 67/77 | €2,206 | €2,890 | +€684 | +31.0% |
| Profit (loss) for the period | 9904 | €5,891 | €5,999 | +€108 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,891 | €5,999 | +€108 | +1.8% |
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 22 October 2026 via checked.be.