FIL-PRO: what changed
Two fiscal 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-PRO
Largest movements
- Receivables within one year -€2,372
down €2,372 (-80.8%), from €2,934 to €563
of which Other amounts receivable: -€2,325
- Cash +€1,948
up €1,948 (+10.4%), from €18,708 to €20,656
mainly Net result for the year (+€11,004) and Depreciation (+€6,581)
- Tangible fixed assets +€1,671
up €1,671 (+9.0%), from €18,512 to €20,183
- Profit (loss) carried forward +€11,004
up €11,004 (+150.0%), from €7,336 to €18,340
- Trade debts -€9,930
down €9,930 (-58.3%), from €17,031 to €7,101
- Debts after one year -€3,333
down €3,333 (-80.0%), from €4,167 to €834
- Tax, wage and social debts +€3,003
up €3,003 (+540.9%), from €555 to €3,559
- Gross operating margin +€11,661
up €11,661 (+125.7%), from €9,277 to €20,937
- Taxes +€2,462
up €2,462 (+455.2%), from €541 to €3,003
- Depreciation +€1,257
up €1,257 (+23.6%), from €5,324 to €6,581
- Financial income +€868
up €868 (+867520.0%), from €0 to €868
of which Non-recurring financial income: +€867
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.
Cash bridge derived
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 | €40,849 | €41,725 | +€876 | +2.1% |
| Fixed assets | 21/28 | €18,512 | €20,183 | +€1,671 | +9.0% |
| Tangible fixed assets | 22/27 | €18,512 | €20,183 | +€1,671 | +9.0% |
| Furniture and vehicles | 24 | €18,512 | €20,183 | +€1,671 | +9.0% |
| Current assets | 29/58 | €22,337 | €21,543 | -€794 | -3.6% |
| Amounts receivable within one year | 40/41 | €2,934 | €563 | -€2,372 | -80.8% |
| Trade receivables | 40 | €47 | - | -€47 | |
| Other amounts receivable | 41 | €2,887 | €563 | -€2,325 | -80.5% |
| Cash at bank and in hand | 54/58 | €18,708 | €20,656 | +€1,948 | +10.4% |
| Deferred charges and accrued income | 490/1 | €695 | €324 | -€371 | -53.4% |
| Total equity and liabilities | 10/49 | €40,849 | €41,725 | +€876 | +2.1% |
| Equity | 10/15 | €14,336 | €25,340 | +€11,004 | +76.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,336 | €18,340 | +€11,004 | +150.0% |
| Amounts payable | 17/49 | €26,513 | €16,386 | -€10,127 | -38.2% |
| Amounts payable after more than one year | 17 | €4,167 | €834 | -€3,333 | -80.0% |
| Financial debts | 170/4 | €4,167 | €834 | -€3,333 | -80.0% |
| Amounts payable within one year | 42/48 | €22,346 | €15,552 | -€6,794 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €3,333 | = | 0.0% |
| Trade debts | 44 | €17,031 | €7,101 | -€9,930 | -58.3% |
| Suppliers | 440/4 | €17,031 | €7,101 | -€9,930 | -58.3% |
| Taxes, remuneration and social security | 45 | €555 | €3,559 | +€3,003 | +540.9% |
| Taxes | 450/3 | €555 | €3,559 | +€3,003 | +540.9% |
| Other amounts payable | 47/48 | €1,426 | €1,559 | +€132 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,324 | €6,581 | +€1,257 | +23.6% |
| Other operating charges | 640/8 | €568 | €771 | +€204 | +35.9% |
| Gross operating margin | 9900 | €9,277 | €20,937 | +€11,661 | +125.7% |
| Operating profit (loss) | 9901 | €3,385 | €13,585 | +€10,200 | +301.3% |
| Financial income | 75/76B | €0 | €868 | +€868 | +867520.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +900.0% |
| Non-recurring financial income | 76B | - | €867 | +€867 | |
| Financial charges | 65/66B | €623 | €445 | -€178 | -28.5% |
| Recurring financial charges | 65 | €623 | €445 | -€178 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €2,762 | €14,007 | +€11,245 | +407.1% |
| Income taxes | 67/77 | €541 | €3,003 | +€2,462 | +455.2% |
| Profit (loss) for the period | 9904 | €2,221 | €11,004 | +€8,783 | +395.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,221 | €11,004 | +€8,783 | +395.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.