FIL: 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.
FIL
Largest movements
- Receivables within one year +€31,620
up €31,620 (+131%), from €24,200 to €55,821
of which Other amounts receivable: +€20,758
- Tangible fixed assets +€11,323
up €11,323 (+100%), from €11,275 to €22,598
of which Plant, machinery and equipment: +€12,045
- Cash +€7,868
up €7,868 (+26.8%), from €29,347 to €37,215
mainly Net result for the year (+€40,316) and Tax, wage and social debts (+€11,444)
- Stocks and contracts -€1,581
down €1,581 (-40.0%), from €3,956 to €2,376
- Profit (loss) carried forward +€40,316
up €40,316 (+123%), from €32,737 to €73,053
- Tax, wage and social debts +€11,444
up €11,444 (+48.9%), from €23,382 to €34,826
of which Taxes: +€10,979
- Staff costs +€14,816
up €14,816 (+28.3%), from €52,332 to €67,149
- Gross operating margin -€4,511
down €4,511 (-3.4%), from €134,169 to €129,658
- Taxes +€3,025
up €3,025 (+29.8%), from €10,136 to €13,160
- Depreciation +€2,433
up €2,433 (+80.3%), from €3,031 to €5,465
- Other operating charges -€1,735
down €1,735 (-38.6%), from €4,497 to €2,762
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 | €83,121 | €134,442 | +€51,321 | +61.7% |
| Fixed assets | 21/28 | €24,979 | €37,184 | +€12,205 | +48.9% |
| Tangible fixed assets | 22/27 | €11,275 | €22,598 | +€11,323 | +100% |
| Plant, machinery and equipment | 23 | €9,336 | €21,381 | +€12,045 | +129% |
| Furniture and vehicles | 24 | €1,939 | €1,217 | -€722 | -37.2% |
| Financial fixed assets | 28 | €13,704 | €14,586 | +€882 | +6.4% |
| Current assets | 29/58 | €58,143 | €97,258 | +€39,116 | +67.3% |
| Stocks and contracts in progress | 3 | €3,956 | €2,376 | -€1,581 | -40.0% |
| Stocks | 30/36 | €3,956 | €2,376 | -€1,581 | -40.0% |
| Amounts receivable within one year | 40/41 | €24,200 | €55,821 | +€31,620 | +131% |
| Trade receivables | 40 | €12,071 | €22,934 | +€10,863 | +90.0% |
| Other amounts receivable | 41 | €12,129 | €32,887 | +€20,758 | +171% |
| Cash at bank and in hand | 54/58 | €29,347 | €37,215 | +€7,868 | +26.8% |
| Deferred charges and accrued income | 490/1 | €640 | €1,847 | +€1,208 | +189% |
| Total equity and liabilities | 10/49 | €83,121 | €134,442 | +€51,321 | +61.7% |
| Equity | 10/15 | €52,171 | €92,487 | +€40,316 | +77.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €834 | €834 | = | 0.0% |
| Non-distributable reserves | 130/1 | €834 | €834 | = | 0.0% |
| Reserves not available under the articles | 1311 | €834 | €834 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,737 | €73,053 | +€40,316 | +123% |
| Amounts payable | 17/49 | €30,951 | €41,956 | +€11,005 | +35.6% |
| Amounts payable within one year | 42/48 | €30,951 | €41,956 | +€11,005 | +35.6% |
| Trade debts | 44 | €7,569 | €7,130 | -€439 | -5.8% |
| Suppliers | 440/4 | €7,569 | €7,130 | -€439 | -5.8% |
| Taxes, remuneration and social security | 45 | €23,382 | €34,826 | +€11,444 | +48.9% |
| Taxes | 450/3 | €16,840 | €27,818 | +€10,979 | +65.2% |
| Remuneration and social security | 454/9 | €6,542 | €7,008 | +€465 | +7.1% |
| Remuneration, social security and pensions | 62 | €52,332 | €67,149 | +€14,816 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,031 | €5,465 | +€2,433 | +80.3% |
| Other operating charges | 640/8 | €4,497 | €2,762 | -€1,735 | -38.6% |
| Non-recurring operating charges | 66A | - | €191 | +€191 | |
| Gross operating margin | 9900 | €134,169 | €129,658 | -€4,511 | -3.4% |
| Operating profit (loss) | 9901 | €74,308 | €54,091 | -€20,217 | -27.2% |
| Financial income | 75/76B | €1 | €10 | +€9 | +635% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +635% |
| Financial charges | 65/66B | €631 | €625 | -€6 | -0.9% |
| Recurring financial charges | 65 | €631 | €625 | -€6 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €73,679 | €53,476 | -€20,202 | -27.4% |
| Income taxes | 67/77 | €10,136 | €13,160 | +€3,025 | +29.8% |
| Profit (loss) for the period | 9904 | €63,543 | €40,316 | -€23,227 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,543 | €40,316 | -€23,227 | -36.6% |
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 17 October 2026 via checked.be.