FILCA: 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.
FILCA
Largest movements
- Receivables after one year +€100,595
new in 2025: €100,595
- Receivables within one year -€40,984
down €40,984 (-40.3%), from €101,783 to €60,799
of which Other amounts receivable: -€44,900
- Cash +€35,144
up €35,144 (+52.6%), from €66,805 to €101,949
mainly Net result for the year (+€114,875) and Tax, wage and social debts (+€74,786)
- Tangible fixed assets +€6,252
new in 2025: €6,252
of which Plant, machinery and equipment: +€5,301
- Tax, wage and social debts +€74,786
up €74,786 (+285%), from €26,254 to €101,041
of which Taxes: +€70,414
- Profit (loss) carried forward +€36,052
up €36,052 (+43.0%), from €83,925 to €119,976
- Trade debts -€9,484
down €9,484 (-15.7%), from €60,391 to €50,907
- Gross operating margin +€146,267
up €146,267 (+199%), from €73,519 to €219,786
- Taxes +€37,245
up €37,245 (+236%), from €15,801 to €53,046
- Staff costs +€29,890
up €29,890 (+308%), from €9,711 to €39,600
- Other operating charges +€4,112
up €4,112 (+118%), from €3,486 to €7,599
- Financial charges +€2,741
up €2,741 (+389%), from €705 to €3,445
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 | €176,770 | €278,123 | +€101,354 | +57.3% |
| Fixed assets | 21/28 | €7,776 | €14,028 | +€6,252 | +80.4% |
| Tangible fixed assets | 22/27 | - | €6,252 | +€6,252 | |
| Plant, machinery and equipment | 23 | - | €5,301 | +€5,301 | |
| Furniture and vehicles | 24 | - | €951 | +€951 | |
| Financial fixed assets | 28 | €7,776 | €7,776 | = | 0.0% |
| Current assets | 29/58 | €168,994 | €264,095 | +€95,101 | +56.3% |
| Amounts receivable after more than one year | 29 | - | €100,595 | +€100,595 | |
| Other amounts receivable | 291 | - | €100,595 | +€100,595 | |
| Stocks and contracts in progress | 3 | €123 | €176 | +€54 | +43.9% |
| Stocks | 30/36 | €123 | €176 | +€54 | +43.9% |
| Amounts receivable within one year | 40/41 | €101,783 | €60,799 | -€40,984 | -40.3% |
| Trade receivables | 40 | €56,883 | €60,799 | +€3,916 | +6.9% |
| Other amounts receivable | 41 | €44,900 | - | -€44,900 | |
| Cash at bank and in hand | 54/58 | €66,805 | €101,949 | +€35,144 | +52.6% |
| Deferred charges and accrued income | 490/1 | €283 | €576 | +€293 | +103% |
| Total equity and liabilities | 10/49 | €176,770 | €278,123 | +€101,354 | +57.3% |
| Equity | 10/15 | €90,125 | €126,176 | +€36,052 | +40.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,925 | €119,976 | +€36,052 | +43.0% |
| Amounts payable | 17/49 | €86,645 | €151,947 | +€65,302 | +75.4% |
| Amounts payable within one year | 42/48 | €86,645 | €151,947 | +€65,302 | +75.4% |
| Trade debts | 44 | €60,391 | €50,907 | -€9,484 | -15.7% |
| Suppliers | 440/4 | €60,391 | €50,907 | -€9,484 | -15.7% |
| Taxes, remuneration and social security | 45 | €26,254 | €101,041 | +€74,786 | +285% |
| Taxes | 450/3 | €17,331 | €87,744 | +€70,414 | +406% |
| Remuneration and social security | 454/9 | €8,924 | €13,296 | +€4,372 | +49.0% |
| Remuneration, social security and pensions | 62 | €9,711 | €39,600 | +€29,890 | +308% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,384 | +€1,384 | |
| Other operating charges | 640/8 | €3,486 | €7,599 | +€4,112 | +118% |
| Gross operating margin | 9900 | €73,519 | €219,786 | +€146,267 | +199% |
| Operating profit (loss) | 9901 | €60,322 | €171,203 | +€110,881 | +184% |
| Financial income | 75/76B | €2,412 | €164 | -€2,248 | -93.2% |
| Recurring financial income | 75 | €2,412 | €164 | -€2,248 | -93.2% |
| Financial charges | 65/66B | €705 | €3,445 | +€2,741 | +389% |
| Recurring financial charges | 65 | €705 | €3,445 | +€2,741 | +389% |
| Profit (loss) for the period before taxes | 9903 | €62,029 | €167,921 | +€105,892 | +171% |
| Income taxes | 67/77 | €15,801 | €53,046 | +€37,245 | +236% |
| Profit (loss) for the period | 9904 | €46,228 | €114,875 | +€68,647 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €46,228 | €114,875 | +€68,647 | +148% |
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 16 October 2026 via checked.be.