FILE-IT: 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.
FILE-IT
Largest movements
- Current investments +€35,978
up €35,978 (+17.5%), from €205,936 to €241,914
- Receivables within one year +€23,201
up €23,201 (+13.7%), from €168,978 to €192,179
of which Other amounts receivable: +€20,633
- Cash +€21,702
up €21,702 (+112.4%), from €19,317 to €41,019
mainly Net result for the year (+€81,377) and Deferred charges and accrued income (+€4,194)
- Reserves +€76,834
up €76,834 (+21.3%), from €361,515 to €438,349
of which Distributable reserves: +€76,834
- Gross operating margin +€11,984
up €11,984 (+15.1%), from €79,319 to €91,303
- Financial charges -€6,287
down €6,287, from €5,428 to -€859
- Taxes +€5,995
up €5,995 (+17.9%), from €33,543 to €39,539
- Financial income +€4,837
up €4,837 (+17.8%), from €27,230 to €32,067
of which Financial income: +€4,837
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 | €409,198 | €489,435 | +€80,236 | +19.6% |
| Fixed assets | 21/28 | €6,192 | €9,742 | +€3,550 | +57.3% |
| Tangible fixed assets | 22/27 | €6,192 | €9,742 | +€3,550 | +57.3% |
| Furniture and vehicles | 24 | €2,373 | €2,003 | -€370 | -15.6% |
| Other tangible fixed assets | 26 | €3,819 | €7,739 | +€3,920 | +102.7% |
| Current assets | 29/58 | €403,007 | €479,693 | +€76,686 | +19.0% |
| Amounts receivable within one year | 40/41 | €168,978 | €192,179 | +€23,201 | +13.7% |
| Trade receivables | 40 | €18,545 | €21,112 | +€2,568 | +13.8% |
| Other amounts receivable | 41 | €150,433 | €171,066 | +€20,633 | +13.7% |
| Current investments | 50/53 | €205,936 | €241,914 | +€35,978 | +17.5% |
| Cash at bank and in hand | 54/58 | €19,317 | €41,019 | +€21,702 | +112.4% |
| Deferred charges and accrued income | 490/1 | €8,776 | €4,582 | -€4,194 | -47.8% |
| Total equity and liabilities | 10/49 | €409,198 | €489,435 | +€80,236 | +19.6% |
| Equity | 10/15 | €373,915 | €450,749 | +€76,834 | +20.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €361,515 | €438,349 | +€76,834 | +21.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €359,655 | €436,489 | +€76,834 | +21.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,284 | €38,686 | +€3,402 | +9.6% |
| Amounts payable within one year | 42/48 | €35,284 | €38,686 | +€3,402 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €5,090 | €5,072 | -€18 | -0.4% |
| Financial debts | 43 | €329 | €21 | -€308 | -93.6% |
| Credit institutions | 430/8 | €329 | €21 | -€308 | -93.6% |
| Trade debts | 44 | €4,617 | €4,522 | -€95 | -2.1% |
| Suppliers | 440/4 | €4,617 | €4,522 | -€95 | -2.1% |
| Taxes, remuneration and social security | 45 | €25,248 | €29,071 | +€3,824 | +15.1% |
| Taxes | 450/3 | €25,248 | €29,071 | +€3,824 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,172 | €2,044 | +€872 | +74.5% |
| Other operating charges | 640/8 | €1,003 | €1,269 | +€266 | +26.5% |
| Gross operating margin | 9900 | €79,319 | €91,303 | +€11,984 | +15.1% |
| Operating profit (loss) | 9901 | €77,144 | €87,990 | +€10,846 | +14.1% |
| Financial income | 75/76B | €27,230 | €32,067 | +€4,837 | +17.8% |
| Recurring financial income | 75 | €27,230 | €32,067 | +€4,837 | +17.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €5,428 | -€859 | -€6,287 | |
| Recurring financial charges | 65 | €5,428 | -€859 | -€6,287 | |
| Profit (loss) for the period before taxes | 9903 | €98,946 | €120,915 | +€21,969 | +22.2% |
| Income taxes | 67/77 | €33,543 | €39,539 | +€5,995 | +17.9% |
| Profit (loss) for the period | 9904 | €65,403 | €81,377 | +€15,974 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,403 | €81,377 | +€15,974 | +24.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.