FILET DIVERS: 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.
FILET DIVERS
Largest movements
- Receivables within one year -€18,239
down €18,239 (-70.1%), from €26,006 to €7,767
of which Other amounts receivable: -€9,778
- Cash -€8,002
down €8,002 (-3.6%), from €219,593 to €211,591
mainly Trade debts (-€23,778) and Accrued charges and deferred income (-€5,010)
- Deferred charges and accrued income +€3,240
up €3,240 (+1157.1%), from €280 to €3,520
- Trade debts -€23,778
down €23,778 (-77.6%), from €30,635 to €6,857
- Profit (loss) carried forward +€7,575
up €7,575 (+5.2%), from €146,778 to €154,353
- Accrued charges and deferred income -€5,010
no longer reported in 2025 (was €5,010)
- Gross operating margin -€31,768
down €31,768 (-9.1%), from €349,905 to €318,137
- Other operating charges -€22,395
down €22,395 (-93.1%), from €24,065 to €1,670
- Staff costs -€16,136
down €16,136 (-5.0%), from €322,235 to €306,099
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 | €254,043 | €232,577 | -€21,466 | -8.4% |
| Fixed assets | 21/28 | €630 | - | -€630 | |
| Tangible fixed assets | 22/27 | €630 | - | -€630 | |
| Plant, machinery and equipment | 23 | €630 | - | -€630 | |
| Current assets | 29/58 | €253,413 | €232,577 | -€20,836 | -8.2% |
| Stocks and contracts in progress | 3 | €7,285 | €9,449 | +€2,164 | +29.7% |
| Stocks | 30/36 | €7,285 | €9,449 | +€2,164 | +29.7% |
| Amounts receivable within one year | 40/41 | €26,006 | €7,767 | -€18,239 | -70.1% |
| Trade receivables | 40 | €16,006 | €7,545 | -€8,461 | -52.9% |
| Other amounts receivable | 41 | €10,000 | €222 | -€9,778 | -97.8% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €219,593 | €211,591 | -€8,002 | -3.6% |
| Deferred charges and accrued income | 490/1 | €280 | €3,520 | +€3,240 | +1157.1% |
| Total equity and liabilities | 10/49 | €254,043 | €232,577 | -€21,466 | -8.4% |
| Equity | 10/15 | €181,749 | €191,217 | +€9,468 | +5.2% |
| Reserves | 13 | €34,971 | €36,864 | +€1,893 | +5.4% |
| Profit (loss) carried forward | 14 | €146,778 | €154,353 | +€7,575 | +5.2% |
| Amounts payable | 17/49 | €72,295 | €41,360 | -€30,935 | -42.8% |
| Amounts payable within one year | 42/48 | €67,285 | €41,360 | -€25,925 | -38.5% |
| Trade debts | 44 | €30,635 | €6,857 | -€23,778 | -77.6% |
| Suppliers | 440/4 | €30,635 | €6,857 | -€23,778 | -77.6% |
| Taxes, remuneration and social security | 45 | €36,650 | €34,503 | -€2,147 | -5.9% |
| Remuneration and social security | 454/9 | €36,650 | €34,503 | -€2,147 | -5.9% |
| Accrued charges and deferred income | 492/3 | €5,010 | - | -€5,010 | |
| Remuneration, social security and pensions | 62 | €322,235 | €306,099 | -€16,136 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €629 | €630 | +€1 | +0.2% |
| Other operating charges | 640/8 | €24,065 | €1,670 | -€22,395 | -93.1% |
| Gross operating margin | 9900 | €349,905 | €318,137 | -€31,768 | -9.1% |
| Operating profit (loss) | 9901 | €2,976 | €9,738 | +€6,762 | +227.2% |
| Financial income | 75/76B | €8 | €26 | +€18 | +228.3% |
| Recurring financial income | 75 | €8 | €26 | +€18 | +228.3% |
| Financial charges | 65/66B | €256 | €295 | +€39 | +15.1% |
| Recurring financial charges | 65 | €256 | €295 | +€39 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €2,728 | €9,469 | +€6,741 | +247.1% |
| Profit (loss) for the period | 9904 | €2,728 | €9,469 | +€6,741 | +247.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,728 | €9,469 | +€6,741 | +247.1% |
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 12 October 2026 via checked.be.