FILCOS: 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.
FILCOS
Largest movements
- Receivables within one year +€3,167
up €3,167 (+172.1%), from €1,841 to €5,008
- Cash -€2,200
no longer reported in 2022 (was €2,200)
- Equity +€3,767
up €3,767 (+303.7%), from €1,241 to €5,008
of which Profit (loss) carried forward: +€3,767
- Debts within one year -€2,800
no longer reported in 2022 (was €2,800)
- Gross operating margin +€214
no longer reported in 2022 (was -€214)
From the 2020 result to the 2022 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,041 | €5,008 | +€967 | +23.9% |
| Current assets | 29/58 | €4,041 | €5,008 | +€967 | +23.9% |
| Amounts receivable within one year | 40/41 | €1,841 | €5,008 | +€3,167 | +172.1% |
| Other amounts receivable | 41 | - | €5,008 | +€5,008 | |
| Cash at bank and in hand | 54/58 | €2,200 | - | -€2,200 | |
| Total equity and liabilities | 10/49 | €4,041 | €5,008 | +€967 | +23.9% |
| Equity | 10/15 | €1,241 | €5,008 | +€3,767 | +303.7% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€760 | €3,008 | +€3,767 | |
| Amounts payable | 17/49 | €2,800 | - | -€2,800 | |
| Amounts payable within one year | 42/48 | €2,800 | - | -€2,800 | |
| Trade debts | 44 | €2,702 | - | -€2,702 | |
| Gross operating margin | 9900 | -€214 | - | +€214 | |
| Operating profit (loss) | 9901 | -€759 | - | +€759 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€760 | - | +€760 | |
| Profit (loss) for the period | 9904 | -€760 | - | +€760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€760 | - | +€760 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.