FIELING: 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.
FIELING
Largest movements
- Stocks and contracts +€76,683
up €76,683 (+75.1%), from €102,113 to €178,796
- Tangible fixed assets +€35,981
up €35,981 (+88.2%), from €40,776 to €76,757
of which Furniture and vehicles: +€22,348
- Receivables within one year +€9,478
up €9,478 (+60.4%), from €15,698 to €25,176
of which Other amounts receivable: +€10,147
- Cash +€4,676
up €4,676 (+12.2%), from €38,449 to €43,125
mainly Trade debts (+€43,319) and Short-term financial debts (+€32,000)
- Trade debts +€43,319
up €43,319 (+226.4%), from €19,133 to €62,452
- Short-term financial debts +€32,000
new in 2024: €32,000
- Debts after one year +€26,047
up €26,047 (+74.3%), from €35,043 to €61,090
- Current portion of long-term debt +€8,967
up €8,967 (+76.2%), from €11,769 to €20,736
- Other debts +€8,597
up €8,597 (+12.6%), from €68,051 to €76,648
- Turnover +€96,655
up €96,655 (+19.7%), from €491,157 to €587,812
- Purchases and services +€93,788
up €93,788 (+24.3%), from €386,653 to €480,441
- Staff costs +€19,512
up €19,512 (+41.2%), from €47,403 to €66,915
- Depreciation +€8,548
up €8,548 (+166.2%), from €5,144 to €13,692
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.
Cash bridge derived
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 | €201,836 | €331,654 | +€129,818 | +64.3% |
| Fixed assets | 21/28 | €45,576 | €84,557 | +€38,981 | +85.5% |
| Tangible fixed assets | 22/27 | €40,776 | €76,757 | +€35,981 | +88.2% |
| Plant, machinery and equipment | 23 | €33,688 | €47,321 | +€13,633 | +40.5% |
| Furniture and vehicles | 24 | €7,088 | €29,436 | +€22,348 | +315.3% |
| Financial fixed assets | 28 | €4,800 | €7,800 | +€3,000 | +62.5% |
| Current assets | 29/58 | €156,260 | €247,097 | +€90,837 | +58.1% |
| Stocks and contracts in progress | 3 | €102,113 | €178,796 | +€76,683 | +75.1% |
| Stocks | 30/36 | €102,113 | €178,796 | +€76,683 | +75.1% |
| Amounts receivable within one year | 40/41 | €15,698 | €25,176 | +€9,478 | +60.4% |
| Trade receivables | 40 | €15,317 | €14,648 | -€669 | -4.4% |
| Other amounts receivable | 41 | €381 | €10,528 | +€10,147 | +2663.3% |
| Cash at bank and in hand | 54/58 | €38,449 | €43,125 | +€4,676 | +12.2% |
| Total equity and liabilities | 10/49 | €201,836 | €331,654 | +€129,818 | +64.3% |
| Equity | 10/15 | €23,137 | €27,572 | +€4,435 | +19.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,637 | €22,072 | +€4,435 | +25.1% |
| Amounts payable | 17/49 | €178,699 | €304,082 | +€125,383 | +70.2% |
| Amounts payable after more than one year | 17 | €35,043 | €61,090 | +€26,047 | +74.3% |
| Financial debts | 170/4 | €35,043 | €61,090 | +€26,047 | +74.3% |
| Amounts payable within one year | 42/48 | €143,656 | €242,992 | +€99,336 | +69.1% |
| Current portion of amounts payable after more than one year | 42 | €11,769 | €20,736 | +€8,967 | +76.2% |
| Financial debts | 43 | - | €32,000 | +€32,000 | |
| Credit institutions | 430/8 | - | €32,000 | +€32,000 | |
| Trade debts | 44 | €19,133 | €62,452 | +€43,319 | +226.4% |
| Suppliers | 440/4 | €19,133 | €62,452 | +€43,319 | +226.4% |
| Taxes, remuneration and social security | 45 | €44,703 | €51,156 | +€6,453 | +14.4% |
| Taxes | 450/3 | €37,290 | €42,953 | +€5,663 | +15.2% |
| Remuneration and social security | 454/9 | €7,413 | €8,203 | +€790 | +10.7% |
| Other amounts payable | 47/48 | €68,051 | €76,648 | +€8,597 | +12.6% |
| Turnover | 70 | €491,157 | €587,812 | +€96,655 | +19.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €386,653 | €480,441 | +€93,788 | +24.3% |
| Remuneration, social security and pensions | 62 | €47,403 | €66,915 | +€19,512 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,144 | €13,692 | +€8,548 | +166.2% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Gross operating margin | 9900 | €104,304 | €107,371 | +€3,067 | +2.9% |
| Operating profit (loss) | 9901 | €51,757 | €26,711 | -€25,046 | -48.4% |
| Financial income | 75/76B | - | €147 | +€147 | |
| Recurring financial income | 75 | - | €147 | +€147 | |
| Financial charges | 65/66B | €4,253 | €6,061 | +€1,808 | +42.5% |
| Recurring financial charges | 65 | €4,253 | €6,061 | +€1,808 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €47,504 | €20,797 | -€26,707 | -56.2% |
| Income taxes | 67/77 | €5,011 | €3,362 | -€1,649 | -32.9% |
| Profit (loss) for the period | 9904 | €42,493 | €17,435 | -€25,058 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,493 | €17,435 | -€25,058 | -59.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.