FILEAS SPRL: 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.
FILEAS SPRL
Largest movements
- Cash -€25,600
down €25,600 (-37.3%), from €68,723 to €43,124
mainly Tax, wage and social debts (-€22,604) and Receivables within one year (-€2,000)
- Receivables within one year +€2,000
up €2,000 (+21.9%), from €9,148 to €11,148
- Tax, wage and social debts -€22,604
no longer reported in 2025 (was €22,604)
- Trade debts -€908
no longer reported in 2025 (was €908)
- Turnover -€72,584
down €72,584 (-99.4%), from €73,029 to €445
- Gross operating margin -€68,905
down €68,905, from €68,792 to -€113
- Taxes -€22,604
no longer reported in 2025 (was €22,604)
- Purchases and services -€3,679
down €3,679 (-86.8%), from €4,237 to €558
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 | €77,871 | €54,271 | -€23,600 | -30.3% |
| Current assets | 29/58 | €77,871 | €54,271 | -€23,600 | -30.3% |
| Amounts receivable within one year | 40/41 | €9,148 | €11,148 | +€2,000 | +21.9% |
| Other amounts receivable | 41 | €9,148 | €11,148 | +€2,000 | +21.9% |
| Cash at bank and in hand | 54/58 | €68,723 | €43,124 | -€25,600 | -37.3% |
| Total equity and liabilities | 10/49 | €77,871 | €54,271 | -€23,600 | -30.3% |
| Equity | 10/15 | €53,759 | €53,671 | -€88 | -0.2% |
| Contributions | 10/11 | €18,599 | €18,599 | = | 0.0% |
| Reserves | 13 | €47,992 | €47,992 | = | 0.0% |
| 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 | €46,132 | €46,132 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,831 | -€12,919 | -€88 | -0.7% |
| Amounts payable | 17/49 | €24,112 | €600 | -€23,512 | -97.5% |
| Amounts payable within one year | 42/48 | €24,112 | €600 | -€23,512 | -97.5% |
| Trade debts | 44 | €908 | - | -€908 | |
| Suppliers | 440/4 | €908 | - | -€908 | |
| Taxes, remuneration and social security | 45 | €22,604 | - | -€22,604 | |
| Taxes | 450/3 | €22,604 | - | -€22,604 | |
| Other amounts payable | 47/48 | €600 | €600 | = | 0.0% |
| Turnover | 70 | €73,029 | €445 | -€72,584 | -99.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,237 | €558 | -€3,679 | -86.8% |
| Gross operating margin | 9900 | €68,792 | -€113 | -€68,905 | |
| Operating profit (loss) | 9901 | €68,792 | -€113 | -€68,905 | |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | €56 | €175 | +€119 | +211.8% |
| Recurring financial charges | 65 | €56 | €175 | +€119 | +211.8% |
| Profit (loss) for the period before taxes | 9903 | €68,736 | -€88 | -€68,824 | |
| Income taxes | 67/77 | €22,604 | - | -€22,604 | |
| Profit (loss) for the period | 9904 | €46,132 | -€88 | -€46,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,132 | -€88 | -€46,220 |
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 10 October 2026 via checked.be.