FILAND: 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.
FILAND
Largest movements
- Tangible fixed assets -€18,320
down €18,320 (-2.3%), from €781,502 to €763,182
- Reserves -€11,671
down €11,671 (-2.3%), from €501,076 to €489,405
of which Tax-exempt reserves: -€11,671
- Other debts -€10,196
down €10,196 (-12.1%), from €84,093 to €73,897
- Gross operating margin +€5,181
up €5,181 (+66.2%), from €7,826 to €13,007
- Other operating charges -€645
down €645 (-18.6%), from €3,475 to €2,831
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 | €781,596 | €763,190 | -€18,405 | -2.4% |
| Fixed assets | 21/28 | €781,502 | €763,182 | -€18,320 | -2.3% |
| Tangible fixed assets | 22/27 | €781,502 | €763,182 | -€18,320 | -2.3% |
| Land and buildings | 22 | €781,502 | €763,182 | -€18,320 | -2.3% |
| Current assets | 29/58 | €94 | €8 | -€86 | -91.2% |
| Cash at bank and in hand | 54/58 | €94 | €8 | -€86 | -91.2% |
| Total equity and liabilities | 10/49 | €781,596 | €763,190 | -€18,405 | -2.4% |
| Equity | 10/15 | €563,919 | €559,600 | -€4,319 | -0.8% |
| Contributions | 10/11 | €153,694 | €153,694 | = | 0.0% |
| Reserves | 13 | €501,076 | €489,405 | -€11,671 | -2.3% |
| Non-distributable reserves | 130/1 | €15,369 | €15,369 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,369 | €15,369 | = | 0.0% |
| Tax-exempt reserves | 132 | €397,002 | €385,330 | -€11,671 | -2.9% |
| Distributable reserves | 133 | €88,705 | €88,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,851 | -€83,498 | +€7,352 | +8.1% |
| Provisions and deferred taxes | 16 | €132,334 | €128,443 | -€3,890 | -2.9% |
| Deferred taxes | 168 | €132,334 | €128,443 | -€3,890 | -2.9% |
| Amounts payable | 17/49 | €85,343 | €75,147 | -€10,196 | -11.9% |
| Amounts payable within one year | 42/48 | €85,343 | €75,147 | -€10,196 | -11.9% |
| Trade debts | 44 | €1,250 | €1,250 | = | 0.0% |
| Suppliers | 440/4 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €84,093 | €73,897 | -€10,196 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,320 | €18,320 | = | 0.0% |
| Other operating charges | 640/8 | €3,475 | €2,831 | -€645 | -18.6% |
| Gross operating margin | 9900 | €7,826 | €13,007 | +€5,181 | +66.2% |
| Operating profit (loss) | 9901 | -€13,968 | -€8,143 | +€5,825 | +41.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €65 | €66 | +€1 | +1.6% |
| Recurring financial charges | 65 | €65 | €66 | +€1 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,033 | -€8,209 | +€5,824 | +41.5% |
| Transfer from deferred taxes | 780 | €3,890 | €3,890 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€10,143 | -€4,319 | +€5,824 | +57.4% |
| Transfer from tax-exempt reserves | 789 | €11,671 | €11,671 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,528 | €7,352 | +€5,824 | +381% |
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 13 October 2026 via checked.be.