Fil & Bobine: 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 & Bobine
Largest movements
- Cash +€15,200
up €15,200 (+31.5%), from €48,221 to €63,421
mainly Net result for the year (+€27,353) and Debts after one year (+€8,925)
- Tangible fixed assets +€12,624
up €12,624 (+556%), from €2,270 to €14,894
of which Leasing and similar rights: +€13,466
- Receivables within one year +€8,726
up €8,726 (+5,818%), from €150 to €8,876
- Deferred charges and accrued income -€1,979
down €1,979 (-80.6%), from €2,456 to €477
- Profit (loss) carried forward +€27,353
up €27,353 (+102%), from €26,801 to €54,154
- Other debts -€9,940
down €9,940 (-99.1%), from €10,032 to €92
- Debts after one year +€8,925
new in 2025: €8,925
- Current portion of long-term debt +€4,604
new in 2025: €4,604
- Tax, wage and social debts +€2,904
up €2,904 (+19.3%), from €15,016 to €17,921
- Gross operating margin -€8,346
down €8,346 (-16.1%), from €51,932 to €43,586
- Depreciation +€5,075
up €5,075 (+529%), from €960 to €6,035
- Taxes -€2,655
down €2,655 (-24.3%), from €10,942 to €8,287
- Other operating charges +€946
up €946 (+319%), from €297 to €1,243
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 | €55,855 | €89,722 | +€33,866 | +60.6% |
| Formation expenses | 20 | €2,758 | €2,053 | -€705 | -25.6% |
| Fixed assets | 21/28 | €2,270 | €14,894 | +€12,624 | +556% |
| Tangible fixed assets | 22/27 | €2,270 | €14,894 | +€12,624 | +556% |
| Furniture and vehicles | 24 | €2,270 | €1,428 | -€842 | -37.1% |
| Leasing and similar rights | 25 | - | €13,466 | +€13,466 | |
| Current assets | 29/58 | €50,827 | €72,774 | +€21,947 | +43.2% |
| Amounts receivable within one year | 40/41 | €150 | €8,876 | +€8,726 | +5,818% |
| Trade receivables | 40 | €150 | €8,876 | +€8,726 | +5,818% |
| Cash at bank and in hand | 54/58 | €48,221 | €63,421 | +€15,200 | +31.5% |
| Deferred charges and accrued income | 490/1 | €2,456 | €477 | -€1,979 | -80.6% |
| Total equity and liabilities | 10/49 | €55,855 | €89,722 | +€33,866 | +60.6% |
| Equity | 10/15 | €29,801 | €57,154 | +€27,353 | +91.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,801 | €54,154 | +€27,353 | +102% |
| Amounts payable | 17/49 | €26,054 | €32,567 | +€6,514 | +25.0% |
| Amounts payable after more than one year | 17 | - | €8,925 | +€8,925 | |
| Financial debts | 170/4 | - | €8,925 | +€8,925 | |
| Amounts payable within one year | 42/48 | €26,054 | €23,458 | -€2,596 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,604 | +€4,604 | |
| Trade debts | 44 | €1,006 | €842 | -€164 | -16.3% |
| Suppliers | 440/4 | €1,006 | €842 | -€164 | -16.3% |
| Taxes, remuneration and social security | 45 | €15,016 | €17,921 | +€2,904 | +19.3% |
| Taxes | 450/3 | €15,016 | €17,921 | +€2,904 | +19.3% |
| Other amounts payable | 47/48 | €10,032 | €92 | -€9,940 | -99.1% |
| Accrued charges and deferred income | 492/3 | €0 | €185 | +€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €960 | €6,035 | +€5,075 | +529% |
| Other operating charges | 640/8 | €297 | €1,243 | +€946 | +319% |
| Gross operating margin | 9900 | €51,932 | €43,586 | -€8,346 | -16.1% |
| Operating profit (loss) | 9901 | €50,675 | €36,308 | -€14,367 | -28.4% |
| Financial charges | 65/66B | €1,007 | €669 | -€338 | -33.6% |
| Recurring financial charges | 65 | €1,007 | €669 | -€338 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €49,668 | €35,640 | -€14,029 | -28.2% |
| Income taxes | 67/77 | €10,942 | €8,287 | -€2,655 | -24.3% |
| Profit (loss) for the period | 9904 | €38,727 | €27,353 | -€11,374 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,727 | €27,353 | -€11,374 | -29.4% |
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 26 October 2026 via checked.be.