FILANDA: 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.
FILANDA
Largest movements
- Cash -€11,570
down €11,570 (-18.9%), from €61,101 to €49,531
mainly Stocks and contracts (-€9,086) and Trade debts (-€7,863)
- Stocks and contracts +€9,086
up €9,086 (+10.4%), from €87,180 to €96,266
- Deferred charges and accrued income -€4,921
down €4,921 (-100.0%), from €4,921 to €0
- Trade debts -€7,863
down €7,863 (-78.0%), from €10,080 to €2,218
- Reserves +€3,817
up €3,817 (+4.2%), from €90,944 to €94,761
- Tax, wage and social debts -€1,744
down €1,744 (-9.5%), from €18,263 to €16,519
of which Taxes: -€2,406
- Gross operating margin -€17,542
down €17,542 (-19.3%), from €90,978 to €73,435
- Taxes -€5,027
down €5,027 (-68.8%), from €7,310 to €2,283
- Depreciation -€2,852
down €2,852 (-85.3%), from €3,343 to €491
- Other operating charges +€2,795
up €2,795 (+59.7%), from €4,683 to €7,478
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 | €157,869 | €151,775 | -€6,094 | -3.9% |
| Fixed assets | 21/28 | €1,129 | €2,647 | +€1,518 | +134.5% |
| Tangible fixed assets | 22/27 | €1,129 | €2,647 | +€1,518 | +134.5% |
| Plant, machinery and equipment | 23 | €1,129 | €2,647 | +€1,518 | +134.5% |
| Current assets | 29/58 | €156,740 | €149,127 | -€7,612 | -4.9% |
| Stocks and contracts in progress | 3 | €87,180 | €96,266 | +€9,086 | +10.4% |
| Stocks | 30/36 | €87,180 | €96,266 | +€9,086 | +10.4% |
| Amounts receivable within one year | 40/41 | €3,538 | €3,330 | -€208 | -5.9% |
| Trade receivables | 40 | €0 | €124 | +€124 | |
| Other amounts receivable | 41 | €3,538 | €3,206 | -€332 | -9.4% |
| Cash at bank and in hand | 54/58 | €61,101 | €49,531 | -€11,570 | -18.9% |
| Deferred charges and accrued income | 490/1 | €4,921 | €0 | -€4,921 | -100.0% |
| Total equity and liabilities | 10/49 | €157,869 | €151,775 | -€6,094 | -3.9% |
| Equity | 10/15 | €127,944 | €131,761 | +€3,817 | +3.0% |
| Contributions | 10/11 | €37,000 | €37,000 | = | 0.0% |
| Reserves | 13 | €90,944 | €94,761 | +€3,817 | +4.2% |
| Distributable reserves | 133 | €90,944 | €94,761 | +€3,817 | +4.2% |
| Amounts payable | 17/49 | €29,925 | €20,014 | -€9,912 | -33.1% |
| Amounts payable within one year | 42/48 | €29,925 | €20,014 | -€9,912 | -33.1% |
| Trade debts | 44 | €10,080 | €2,218 | -€7,863 | -78.0% |
| Suppliers | 440/4 | €10,080 | €2,218 | -€7,863 | -78.0% |
| Taxes, remuneration and social security | 45 | €18,263 | €16,519 | -€1,744 | -9.5% |
| Taxes | 450/3 | €13,480 | €11,073 | -€2,406 | -17.9% |
| Remuneration and social security | 454/9 | €4,783 | €5,446 | +€663 | +13.9% |
| Other amounts payable | 47/48 | €1,582 | €1,277 | -€305 | -19.3% |
| Remuneration, social security and pensions | 62 | €57,129 | €57,708 | +€580 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,343 | €491 | -€2,852 | -85.3% |
| Other operating charges | 640/8 | €4,683 | €7,478 | +€2,795 | +59.7% |
| Gross operating margin | 9900 | €90,978 | €73,435 | -€17,542 | -19.3% |
| Operating profit (loss) | 9901 | €25,824 | €7,758 | -€18,066 | -70.0% |
| Financial income | 75/76B | €460 | €895 | +€435 | +94.7% |
| Recurring financial income | 75 | €460 | €895 | +€435 | +94.7% |
| Financial charges | 65/66B | €2,262 | €2,553 | +€291 | +12.8% |
| Recurring financial charges | 65 | €2,262 | €2,553 | +€291 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €24,021 | €6,101 | -€17,921 | -74.6% |
| Income taxes | 67/77 | €7,310 | €2,283 | -€5,027 | -68.8% |
| Profit (loss) for the period | 9904 | €16,712 | €3,817 | -€12,894 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,712 | €3,817 | -€12,894 | -77.2% |
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 9 October 2026 via checked.be.