Filas: what changed
Two fiscal 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.
Filas
Largest movements
- Tangible fixed assets -€103,471
down €103,471 (-3.4%), from €3.0m to €2.9m
- Debts after one year -€162,259
down €162,259 (-18.2%), from €893,592 to €731,332
- Profit (loss) carried forward +€52,390
up €52,390 (+9.4%), from -€560,057 to -€507,668
- Gross operating margin +€61,836
up €61,836 (+37.8%), from €163,642 to €225,478
- Other operating charges +€36,011
new in 2025: €36,011
- Depreciation -€3,011
down €3,011 (-2.8%), from €106,483 to €103,471
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 | €3,042,662 | €2,962,808 | -€79,854 | -2.6% |
| Fixed assets | 21/28 | €3,016,089 | €2,912,617 | -€103,471 | -3.4% |
| Tangible fixed assets | 22/27 | €3,016,089 | €2,912,617 | -€103,471 | -3.4% |
| Land and buildings | 22 | €3,016,089 | €2,912,617 | -€103,471 | -3.4% |
| Current assets | 29/58 | €26,573 | €50,191 | +€23,618 | +88.9% |
| Amounts receivable within one year | 40/41 | €650 | €650 | = | 0.0% |
| Other amounts receivable | 41 | €650 | €650 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,292 | €48,906 | +€23,614 | +93.4% |
| Deferred charges and accrued income | 490/1 | €631 | €635 | +€4 | +0.6% |
| Total equity and liabilities | 10/49 | €3,042,662 | €2,962,808 | -€79,854 | -2.6% |
| Equity | 10/15 | €1,940,090 | €1,992,480 | +€52,390 | +2.7% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Reserves | 13 | €147 | €147 | = | 0.0% |
| Distributable reserves | 133 | €147 | €147 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€560,057 | -€507,668 | +€52,390 | +9.4% |
| Amounts payable | 17/49 | €1,102,572 | €970,329 | -€132,243 | -12.0% |
| Amounts payable after more than one year | 17 | €893,592 | €731,332 | -€162,259 | -18.2% |
| Financial debts | 170/4 | €893,592 | €731,332 | -€162,259 | -18.2% |
| Amounts payable within one year | 42/48 | €179,464 | €183,053 | +€3,589 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €169,416 | €174,361 | +€4,945 | +2.9% |
| Trade debts | 44 | €9,696 | €8,340 | -€1,356 | -14.0% |
| Suppliers | 440/4 | €9,696 | €8,340 | -€1,356 | -14.0% |
| Other amounts payable | 47/48 | €352 | €352 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €29,516 | €55,943 | +€26,427 | +89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,483 | €103,471 | -€3,011 | -2.8% |
| Other operating charges | 640/8 | - | €36,011 | +€36,011 | |
| Gross operating margin | 9900 | €163,642 | €225,478 | +€61,836 | +37.8% |
| Operating profit (loss) | 9901 | €57,159 | €85,996 | +€28,837 | +50.5% |
| Financial income | 75/76B | €1,965 | - | -€1,965 | |
| Recurring financial income | 75 | €1,965 | - | -€1,965 | |
| Financial charges | 65/66B | €33,727 | €33,606 | -€121 | -0.4% |
| Recurring financial charges | 65 | €33,727 | €33,606 | -€121 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €25,397 | €52,390 | +€26,992 | +106.3% |
| Profit (loss) for the period | 9904 | €25,397 | €52,390 | +€26,992 | +106.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,397 | €52,390 | +€26,992 | +106.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.