FiLePo: 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.
FiLePo
Largest movements
- Receivables within one year +€9,440
up €9,440 (+109%), from €8,664 to €18,104
of which Other amounts receivable: +€10,863
- Tangible fixed assets +€2,097
up €2,097 (+346%), from €606 to €2,703
of which Furniture and vehicles: +€2,321
- Cash +€1,074
up €1,074 (+115%), from €936 to €2,010
mainly Net result for the year (+€15,163) and Tax, wage and social debts (+€4,949)
- Profit (loss) carried forward +€15,163
up €15,163 (+65.6%), from -€23,122 to -€7,959
- Tax, wage and social debts +€4,949
up €4,949 (+66.1%), from €7,488 to €12,437
- Trade debts -€4,581
down €4,581 (-47.2%), from €9,712 to €5,131
- Other debts -€3,728
no longer reported in 2025 (was €3,728)
- Accrued charges and deferred income +€808
new in 2025: €808
- Gross operating margin +€11,285
up €11,285 (+80.6%), from €13,998 to €25,283
- Taxes +€2,897
up €2,897 (+53.8%), from €5,383 to €8,280
- Other operating charges -€1,059
down €1,059 (-51.9%), from €2,039 to €980
- Depreciation +€428
up €428 (+191%), from €224 to €652
- Financial income +€298
up €298 (+2,980%), from €10 to €308
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 | €10,206 | €22,817 | +€12,611 | +124% |
| Fixed assets | 21/28 | €606 | €2,703 | +€2,097 | +346% |
| Tangible fixed assets | 22/27 | €606 | €2,703 | +€2,097 | +346% |
| Plant, machinery and equipment | 23 | €606 | €382 | -€224 | -37.0% |
| Furniture and vehicles | 24 | - | €2,321 | +€2,321 | |
| Current assets | 29/58 | €9,600 | €20,114 | +€10,514 | +110% |
| Amounts receivable within one year | 40/41 | €8,664 | €18,104 | +€9,440 | +109% |
| Trade receivables | 40 | €1,423 | - | -€1,423 | |
| Other amounts receivable | 41 | €7,241 | €18,104 | +€10,863 | +150% |
| Cash at bank and in hand | 54/58 | €936 | €2,010 | +€1,074 | +115% |
| Total equity and liabilities | 10/49 | €10,206 | €22,817 | +€12,611 | +124% |
| Equity | 10/15 | -€10,722 | €4,441 | +€15,163 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,122 | -€7,959 | +€15,163 | +65.6% |
| Amounts payable | 17/49 | €20,928 | €18,376 | -€2,552 | -12.2% |
| Amounts payable within one year | 42/48 | €20,928 | €17,568 | -€3,360 | -16.1% |
| Trade debts | 44 | €9,712 | €5,131 | -€4,581 | -47.2% |
| Suppliers | 440/4 | €9,712 | €5,131 | -€4,581 | -47.2% |
| Taxes, remuneration and social security | 45 | €7,488 | €12,437 | +€4,949 | +66.1% |
| Taxes | 450/3 | €7,488 | €12,437 | +€4,949 | +66.1% |
| Other amounts payable | 47/48 | €3,728 | - | -€3,728 | |
| Accrued charges and deferred income | 492/3 | - | €808 | +€808 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | €652 | +€428 | +191% |
| Other operating charges | 640/8 | €2,039 | €980 | -€1,059 | -51.9% |
| Gross operating margin | 9900 | €13,998 | €25,283 | +€11,285 | +80.6% |
| Operating profit (loss) | 9901 | €11,735 | €23,651 | +€11,916 | +102% |
| Financial income | 75/76B | €10 | €308 | +€298 | +2,980% |
| Recurring financial income | 75 | €10 | €308 | +€298 | +2,980% |
| Financial charges | 65/66B | €387 | €516 | +€129 | +33.3% |
| Recurring financial charges | 65 | €387 | €516 | +€129 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €11,358 | €23,443 | +€12,085 | +106% |
| Income taxes | 67/77 | €5,383 | €8,280 | +€2,897 | +53.8% |
| Profit (loss) for the period | 9904 | €5,975 | €15,163 | +€9,188 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €5,975 | €15,163 | +€9,188 | +154% |
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 15 October 2026 via checked.be.