FILANI: 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.
FILANI
Largest movements
- Receivables within one year +€11,098
up €11,098 (+24.7%), from €44,985 to €56,083
of which Trade receivables: +€6,633
- Cash -€5,735
down €5,735 (-94.0%), from €6,100 to €365
mainly Contributions, distributions and other (-€12,501) and Trade debts (-€11,910)
- Tangible fixed assets -€1,269
down €1,269 (-27.1%), from €4,690 to €3,421
- Trade debts -€11,910
down €11,910 (-98.9%), from €12,046 to €136
- Profit (loss) carried forward +€8,625
up €8,625 (+29.9%), from €28,875 to €37,500
- Tax, wage and social debts +€7,379
up €7,379 (+74.9%), from €9,854 to €17,233
of which Taxes: +€9,979
- Write-downs -€22,305
no longer reported in 2025 (was €22,305)
- Gross operating margin -€19,765
down €19,765 (-32.9%), from €60,098 to €40,333
- Other operating charges +€8,296
up €8,296 (+10370.4%), from €80 to €8,376
- Depreciation +€960
up €960 (+63.9%), from €1,501 to €2,461
- Financial charges +€803
up €803 (+912.3%), from €88 to €891
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 | €55,775 | €59,869 | +€4,094 | +7.3% |
| Fixed assets | 21/28 | €4,690 | €3,421 | -€1,269 | -27.1% |
| Tangible fixed assets | 22/27 | €4,690 | €3,421 | -€1,269 | -27.1% |
| Furniture and vehicles | 24 | €4,690 | €3,421 | -€1,269 | -27.1% |
| Current assets | 29/58 | €51,085 | €56,448 | +€5,363 | +10.5% |
| Amounts receivable within one year | 40/41 | €44,985 | €56,083 | +€11,098 | +24.7% |
| Trade receivables | 40 | €34,135 | €40,768 | +€6,633 | +19.4% |
| Other amounts receivable | 41 | €10,850 | €15,315 | +€4,465 | +41.2% |
| Cash at bank and in hand | 54/58 | €6,100 | €365 | -€5,735 | -94.0% |
| Total equity and liabilities | 10/49 | €55,775 | €59,869 | +€4,094 | +7.3% |
| Equity | 10/15 | €33,875 | €42,500 | +€8,625 | +25.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,875 | €37,500 | +€8,625 | +29.9% |
| Amounts payable | 17/49 | €21,900 | €17,369 | -€4,531 | -20.7% |
| Amounts payable within one year | 42/48 | €21,900 | €17,369 | -€4,531 | -20.7% |
| Trade debts | 44 | €12,046 | €136 | -€11,910 | -98.9% |
| Suppliers | 440/4 | €12,046 | €136 | -€11,910 | -98.9% |
| Taxes, remuneration and social security | 45 | €9,854 | €17,233 | +€7,379 | +74.9% |
| Taxes | 450/3 | €7,254 | €17,233 | +€9,979 | +137.6% |
| Remuneration and social security | 454/9 | €2,600 | - | -€2,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,501 | €2,461 | +€960 | +63.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,305 | - | -€22,305 | |
| Other operating charges | 640/8 | €80 | €8,376 | +€8,296 | +10370.4% |
| Gross operating margin | 9900 | €60,098 | €40,333 | -€19,765 | -32.9% |
| Operating profit (loss) | 9901 | €36,212 | €29,496 | -€6,716 | -18.5% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €88 | €891 | +€803 | +912.3% |
| Recurring financial charges | 65 | €88 | €891 | +€803 | +912.3% |
| Profit (loss) for the period before taxes | 9903 | €36,129 | €28,605 | -€7,524 | -20.8% |
| Income taxes | 67/77 | €7,254 | €7,479 | +€225 | +3.1% |
| Profit (loss) for the period | 9904 | €28,875 | €21,126 | -€7,749 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,875 | €21,126 | -€7,749 | -26.8% |
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 12 October 2026 via checked.be.