FILEC: 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.
FILEC
Largest movements
- Tangible fixed assets -€11,069
down €11,069 (-29.3%), from €37,745 to €26,675
of which Furniture and vehicles: -€10,923
- Receivables within one year -€4,225
down €4,225 (-23.2%), from €18,234 to €14,008
of which Other amounts receivable: -€5,301
- Cash +€4,119
up €4,119 (+21.7%), from €18,979 to €23,098
mainly Depreciation (+€8,455) and Receivables within one year (+€4,225)
- Deferred charges and accrued income -€1,861
down €1,861 (-65.5%), from €2,841 to €980
- Debts after one year -€7,090
down €7,090 (-28.6%), from €24,812 to €17,722
- Profit (loss) carried forward -€6,903
down €6,903, from €2,369 to -€4,534
- Trade debts +€2,202
up €2,202 (+19.5%), from €11,282 to €13,484
- Reserves -€1,534
down €1,534 (-6.7%), from €23,032 to €21,498
- Short-term financial debts -€936
down €936 (-100%), from €936 to €0
- Gross operating margin -€3,227
down €3,227 (-18.6%), from €17,344 to €14,117
- Other operating charges -€1,622
down €1,622 (-30.2%), from €5,369 to €3,748
- Depreciation +€889
up €889 (+11.7%), from €7,566 to €8,455
- Financial charges -€320
down €320 (-11.3%), from €2,844 to €2,524
- Financial income +€243
up €243 (+12.2%), from €1,995 to €2,238
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 | €79,048 | €66,012 | -€13,036 | -16.5% |
| Fixed assets | 21/28 | €37,745 | €26,675 | -€11,069 | -29.3% |
| Tangible fixed assets | 22/27 | €37,745 | €26,675 | -€11,069 | -29.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €211 | €65 | -€147 | -69.4% |
| Furniture and vehicles | 24 | €37,533 | €26,611 | -€10,923 | -29.1% |
| Current assets | 29/58 | €41,304 | €39,337 | -€1,967 | -4.8% |
| Stocks and contracts in progress | 3 | €1,250 | €1,250 | = | 0.0% |
| Stocks | 30/36 | €1,250 | €1,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,234 | €14,008 | -€4,225 | -23.2% |
| Trade receivables | 40 | €9,614 | €10,689 | +€1,075 | +11.2% |
| Other amounts receivable | 41 | €8,620 | €3,319 | -€5,301 | -61.5% |
| Cash at bank and in hand | 54/58 | €18,979 | €23,098 | +€4,119 | +21.7% |
| Deferred charges and accrued income | 490/1 | €2,841 | €980 | -€1,861 | -65.5% |
| Total equity and liabilities | 10/49 | €79,048 | €66,012 | -€13,036 | -16.5% |
| Equity | 10/15 | €31,601 | €23,164 | -€8,436 | -26.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,032 | €21,498 | -€1,534 | -6.7% |
| Distributable reserves | 133 | €23,032 | €21,498 | -€1,534 | -6.7% |
| Profit (loss) carried forward | 14 | €2,369 | -€4,534 | -€6,903 | |
| Amounts payable | 17/49 | €47,448 | €42,848 | -€4,600 | -9.7% |
| Amounts payable after more than one year | 17 | €24,812 | €17,722 | -€7,090 | -28.6% |
| Financial debts | 170/4 | €24,812 | €17,722 | -€7,090 | -28.6% |
| Amounts payable within one year | 42/48 | €22,636 | €25,126 | +€2,490 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €6,805 | €7,090 | +€285 | +4.2% |
| Financial debts | 43 | €936 | €0 | -€936 | -100% |
| Credit institutions | 430/8 | €936 | €0 | -€936 | -100% |
| Trade debts | 44 | €11,282 | €13,484 | +€2,202 | +19.5% |
| Suppliers | 440/4 | €11,282 | €13,484 | +€2,202 | +19.5% |
| Taxes, remuneration and social security | 45 | €3,613 | €4,161 | +€549 | +15.2% |
| Taxes | 450/3 | €3,613 | €4,161 | +€549 | +15.2% |
| Other amounts payable | 47/48 | - | €390 | +€390 | |
| Non-recurring operating income | 76A | €2,444 | €0 | -€2,444 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,566 | €8,455 | +€889 | +11.7% |
| Other operating charges | 640/8 | €5,369 | €3,748 | -€1,622 | -30.2% |
| Non-recurring operating charges | 66A | - | €2,614 | +€2,614 | |
| Gross operating margin | 9900 | €17,344 | €14,117 | -€3,227 | -18.6% |
| Operating profit (loss) | 9901 | €4,409 | -€700 | -€5,109 | |
| Financial income | 75/76B | €1,995 | €2,238 | +€243 | +12.2% |
| Recurring financial income | 75 | €1,995 | €2,238 | +€243 | +12.2% |
| Financial charges | 65/66B | €2,844 | €2,524 | -€320 | -11.3% |
| Recurring financial charges | 65 | €2,844 | €2,524 | -€320 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €3,560 | -€985 | -€4,545 | |
| Income taxes | 67/77 | €3,613 | €3,549 | -€64 | -1.8% |
| Profit (loss) for the period | 9904 | -€52 | -€4,534 | -€4,482 | -8,561% |
| Profit (loss) for the period to be appropriated | 9905 | -€52 | -€4,534 | -€4,482 | -8,561% |
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.