FILANDO: 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.
FILANDO
Largest movements
- Receivables within one year +€20,285
up €20,285 (+223%), from €9,094 to €29,379
of which Trade receivables: +€23,309
- Tangible fixed assets +€7,964
up €7,964 (+6.8%), from €117,150 to €125,114
of which Land and buildings: +€15,735
- Cash +€1,867
up €1,867 (+69.4%), from €2,690 to €4,557
mainly Net result for the year (+€26,636) and Depreciation (+€10,107)
- Profit (loss) carried forward +€26,636
up €26,636 (+264%), from €10,082 to €36,718
- Tax, wage and social debts +€7,424
up €7,424 (+95.9%), from €7,741 to €15,166
- Debts after one year -€4,385
down €4,385 (-4.4%), from €98,972 to €94,587
- Trade debts -€2,162
down €2,162 (-62.1%), from €3,484 to €1,322
- Other debts +€1,924
up €1,924 (+168%), from €1,146 to €3,070
- Gross operating margin +€16,684
up €16,684 (+47.0%), from €35,464 to €52,148
- Other operating charges -€9,697
down €9,697 (-72.5%), from €13,382 to €3,685
- Taxes +€4,134
up €4,134 (+103%), from €4,006 to €8,140
- Depreciation +€3,945
up €3,945 (+64.0%), from €6,162 to €10,107
- Financial charges +€1,747
up €1,747 (+95.4%), from €1,833 to €3,580
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 | €129,453 | €159,631 | +€30,178 | +23.3% |
| Fixed assets | 21/28 | €117,150 | €125,114 | +€7,964 | +6.8% |
| Tangible fixed assets | 22/27 | €117,150 | €125,114 | +€7,964 | +6.8% |
| Land and buildings | 22 | €99,930 | €115,665 | +€15,735 | +15.7% |
| Plant, machinery and equipment | 23 | €1,070 | €633 | -€437 | -40.8% |
| Furniture and vehicles | 24 | €16,149 | €8,816 | -€7,333 | -45.4% |
| Current assets | 29/58 | €12,303 | €34,517 | +€22,214 | +181% |
| Amounts receivable within one year | 40/41 | €9,094 | €29,379 | +€20,285 | +223% |
| Trade receivables | 40 | €6,070 | €29,379 | +€23,309 | +384% |
| Other amounts receivable | 41 | €3,025 | - | -€3,025 | |
| Cash at bank and in hand | 54/58 | €2,690 | €4,557 | +€1,867 | +69.4% |
| Deferred charges and accrued income | 490/1 | €519 | €581 | +€63 | +12.1% |
| Total equity and liabilities | 10/49 | €129,453 | €159,631 | +€30,178 | +23.3% |
| Equity | 10/15 | €15,082 | €41,718 | +€26,636 | +177% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,082 | €36,718 | +€26,636 | +264% |
| Amounts payable | 17/49 | €114,371 | €117,914 | +€3,543 | +3.1% |
| Amounts payable after more than one year | 17 | €98,972 | €94,587 | -€4,385 | -4.4% |
| Financial debts | 170/4 | €98,972 | €94,587 | -€4,385 | -4.4% |
| Amounts payable within one year | 42/48 | €15,399 | €23,327 | +€7,928 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | €3,028 | €3,769 | +€741 | +24.5% |
| Trade debts | 44 | €3,484 | €1,322 | -€2,162 | -62.1% |
| Suppliers | 440/4 | €3,484 | €1,322 | -€2,162 | -62.1% |
| Taxes, remuneration and social security | 45 | €7,741 | €15,166 | +€7,424 | +95.9% |
| Taxes | 450/3 | €7,741 | €15,166 | +€7,424 | +95.9% |
| Other amounts payable | 47/48 | €1,146 | €3,070 | +€1,924 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,162 | €10,107 | +€3,945 | +64.0% |
| Other operating charges | 640/8 | €13,382 | €3,685 | -€9,697 | -72.5% |
| Gross operating margin | 9900 | €35,464 | €52,148 | +€16,684 | +47.0% |
| Operating profit (loss) | 9901 | €15,920 | €38,356 | +€22,436 | +141% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €1,833 | €3,580 | +€1,747 | +95.4% |
| Recurring financial charges | 65 | €1,833 | €3,580 | +€1,747 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | €14,088 | €34,776 | +€20,688 | +147% |
| Income taxes | 67/77 | €4,006 | €8,140 | +€4,134 | +103% |
| Profit (loss) for the period | 9904 | €10,082 | €26,636 | +€16,554 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €10,082 | €26,636 | +€16,554 | +164% |
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 25 October 2026 via checked.be.