FIL ELEC: 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 ELEC
Largest movements
- Cash +€33,827
up €33,827 (+250%), from €13,529 to €47,356
mainly Depreciation (+€13,185) and Stocks and contracts (+€10,932)
- Tangible fixed assets -€19,760
down €19,760 (-50.5%), from €39,099 to €19,339
of which Furniture and vehicles: -€22,754
- Stocks and contracts -€10,932
down €10,932 (-54.8%), from €19,936 to €9,004
- Receivables within one year -€1,973
down €1,973 (-4.5%), from €43,858 to €41,885
of which Trade receivables: -€1,047
- Debts after one year -€10,894
down €10,894 (-71.7%), from €15,183 to €4,290
- Tax, wage and social debts +€5,620
up €5,620 (+971%), from €579 to €6,199
of which Remuneration and social security: +€5,974
- Trade debts +€3,044
up €3,044 (+19.8%), from €15,349 to €18,393
- Profit (loss) carried forward +€2,592
up €2,592 (+4.2%), from €62,445 to €65,037
- Staff costs +€7,434
up €7,434 (+8.8%), from €84,578 to €92,012
- Gross operating margin +€7,426
up €7,426 (+7.2%), from €103,523 to €110,949
- Taxes -€1,640
down €1,640 (-83.2%), from €1,970 to €331
- Depreciation +€1,171
up €1,171 (+9.7%), from €12,014 to €13,185
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 | €119,901 | €120,738 | +€838 | +0.7% |
| Fixed assets | 21/28 | €39,399 | €19,639 | -€19,760 | -50.2% |
| Tangible fixed assets | 22/27 | €39,099 | €19,339 | -€19,760 | -50.5% |
| Plant, machinery and equipment | 23 | €1,113 | €4,108 | +€2,995 | +269% |
| Furniture and vehicles | 24 | €37,985 | €15,231 | -€22,754 | -59.9% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €80,502 | €101,099 | +€20,597 | +25.6% |
| Stocks and contracts in progress | 3 | €19,936 | €9,004 | -€10,932 | -54.8% |
| Stocks | 30/36 | €19,936 | €9,004 | -€10,932 | -54.8% |
| Amounts receivable within one year | 40/41 | €43,858 | €41,885 | -€1,973 | -4.5% |
| Trade receivables | 40 | €24,306 | €23,259 | -€1,047 | -4.3% |
| Other amounts receivable | 41 | €19,553 | €18,626 | -€926 | -4.7% |
| Cash at bank and in hand | 54/58 | €13,529 | €47,356 | +€33,827 | +250% |
| Deferred charges and accrued income | 490/1 | €3,179 | €2,854 | -€325 | -10.2% |
| Total equity and liabilities | 10/49 | €119,901 | €120,738 | +€838 | +0.7% |
| Equity | 10/15 | €76,705 | €79,297 | +€2,592 | +3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,445 | €65,037 | +€2,592 | +4.2% |
| Amounts payable | 17/49 | €43,196 | €41,442 | -€1,754 | -4.1% |
| Amounts payable after more than one year | 17 | €15,183 | €4,290 | -€10,894 | -71.7% |
| Financial debts | 170/4 | €15,183 | €4,290 | -€10,894 | -71.7% |
| Amounts payable within one year | 42/48 | €28,013 | €37,152 | +€9,139 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €12,084 | €12,560 | +€476 | +3.9% |
| Trade debts | 44 | €15,349 | €18,393 | +€3,044 | +19.8% |
| Suppliers | 440/4 | €15,349 | €18,393 | +€3,044 | +19.8% |
| Taxes, remuneration and social security | 45 | €579 | €6,199 | +€5,620 | +971% |
| Taxes | 450/3 | €476 | €122 | -€354 | -74.4% |
| Remuneration and social security | 454/9 | €103 | €6,077 | +€5,974 | +5,793% |
| Non-recurring operating income | 76A | - | €16,634 | +€16,634 | |
| Remuneration, social security and pensions | 62 | €84,578 | €92,012 | +€7,434 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,014 | €13,185 | +€1,171 | +9.7% |
| Other operating charges | 640/8 | €2,246 | €1,519 | -€727 | -32.4% |
| Gross operating margin | 9900 | €103,523 | €110,949 | +€7,426 | +7.2% |
| Operating profit (loss) | 9901 | €4,685 | €4,233 | -€452 | -9.6% |
| Financial income | 75/76B | €1 | €1 | +€0 | +42.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +42.0% |
| Financial charges | 65/66B | €1,676 | €1,311 | -€365 | -21.8% |
| Recurring financial charges | 65 | €1,676 | €1,311 | -€365 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €3,009 | €2,923 | -€87 | -2.9% |
| Income taxes | 67/77 | €1,970 | €331 | -€1,640 | -83.2% |
| Profit (loss) for the period | 9904 | €1,039 | €2,592 | +€1,553 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €1,039 | €2,592 | +€1,553 | +149% |
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 17 October 2026 via checked.be.