Filan: 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.
Filan
Largest movements
- Tangible fixed assets -€19,788
down €19,788 (-6.0%), from €328,878 to €309,090
- Profit (loss) carried forward -€14,241
down €14,241 (-75.2%), from €18,942 to €4,701
- Gross operating margin +€2,277
up €2,277 (+47.5%), from €4,789 to €7,066
- Other operating charges +€320
up €320 (+27.1%), from €1,180 to €1,500
- Taxes -€84
down €84, from €59 to -€24
- Financial income -€81
no longer reported in 2025 (was €81)
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 | €364,785 | €347,120 | -€17,664 | -4.8% |
| Fixed assets | 21/28 | €328,878 | €309,090 | -€19,788 | -6.0% |
| Tangible fixed assets | 22/27 | €328,878 | €309,090 | -€19,788 | -6.0% |
| Land and buildings | 22 | €328,878 | €309,090 | -€19,788 | -6.0% |
| Current assets | 29/58 | €35,907 | €38,030 | +€2,123 | +5.9% |
| Amounts receivable within one year | 40/41 | €1,029 | €234 | -€794 | -77.2% |
| Trade receivables | 40 | €1,029 | - | -€1,029 | |
| Other amounts receivable | 41 | - | €234 | +€234 | |
| Cash at bank and in hand | 54/58 | €34,878 | €37,796 | +€2,918 | +8.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €364,785 | €347,120 | -€17,664 | -4.8% |
| Equity | 10/15 | €358,942 | €344,701 | -€14,241 | -4.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €320,000 | €320,000 | = | 0.0% |
| Distributable reserves | 133 | €320,000 | €320,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,942 | €4,701 | -€14,241 | -75.2% |
| Amounts payable | 17/49 | €5,843 | €2,420 | -€3,423 | -58.6% |
| Amounts payable within one year | 42/48 | €4,293 | €2,420 | -€1,873 | -43.6% |
| Trade debts | 44 | - | €144 | +€144 | |
| Suppliers | 440/4 | - | €144 | +€144 | |
| Taxes, remuneration and social security | 45 | €2,090 | - | -€2,090 | |
| Taxes | 450/3 | €2,090 | - | -€2,090 | |
| Other amounts payable | 47/48 | €2,204 | €2,276 | +€72 | +3.3% |
| Accrued charges and deferred income | 492/3 | €1,550 | - | -€1,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,788 | €19,788 | = | 0.0% |
| Other operating charges | 640/8 | €1,180 | €1,500 | +€320 | +27.1% |
| Gross operating margin | 9900 | €4,789 | €7,066 | +€2,277 | +47.5% |
| Operating profit (loss) | 9901 | -€16,179 | -€14,221 | +€1,957 | +12.1% |
| Financial income | 75/76B | €81 | - | -€81 | |
| Recurring financial income | 75 | €81 | - | -€81 | |
| Financial charges | 65/66B | €89 | €44 | -€45 | -50.5% |
| Recurring financial charges | 65 | €89 | €44 | -€45 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,187 | -€14,265 | +€1,922 | +11.9% |
| Income taxes | 67/77 | €59 | -€24 | -€84 | |
| Profit (loss) for the period | 9904 | -€16,246 | -€14,241 | +€2,005 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,246 | -€14,241 | +€2,005 | +12.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.