FiLeVa: 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.
FiLeVa
Largest movements
- Cash +€29,859
up €29,859 (+85.4%), from €34,948 to €64,807
mainly Net result for the year (+€25,117) and Advances received (+€11,629)
- Receivables within one year +€1,198
up €1,198 (+4.1%), from €29,357 to €30,555
of which Trade receivables: +€1,385
- Reserves +€25,117
up €25,117 (+68.4%), from €36,701 to €61,818
- Advances received +€11,629
new in 2025: €11,629
- Tax, wage and social debts -€6,563
down €6,563 (-27.0%), from €24,268 to €17,705
of which Taxes: -€6,563
- Accrued charges and deferred income +€1,000
new in 2025: €1,000
- Gross operating margin -€16,354
down €16,354 (-30.5%), from €53,636 to €37,282
- Taxes -€4,574
down €4,574 (-31.3%), from €14,605 to €10,031
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 | €67,487 | €99,430 | +€31,943 | +47.3% |
| Fixed assets | 21/28 | €1,612 | €2,359 | +€747 | +46.3% |
| Tangible fixed assets | 22/27 | €1,612 | €2,359 | +€747 | +46.3% |
| Furniture and vehicles | 24 | €1,612 | €2,359 | +€747 | +46.3% |
| Current assets | 29/58 | €65,874 | €97,071 | +€31,197 | +47.4% |
| Amounts receivable within one year | 40/41 | €29,357 | €30,555 | +€1,198 | +4.1% |
| Trade receivables | 40 | €29,169 | €30,555 | +€1,385 | +4.7% |
| Other amounts receivable | 41 | €187 | - | -€187 | |
| Cash at bank and in hand | 54/58 | €34,948 | €64,807 | +€29,859 | +85.4% |
| Deferred charges and accrued income | 490/1 | €1,570 | €1,709 | +€139 | +8.9% |
| Total equity and liabilities | 10/49 | €67,487 | €99,430 | +€31,943 | +47.3% |
| Equity | 10/15 | €41,701 | €66,818 | +€25,117 | +60.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,701 | €61,818 | +€25,117 | +68.4% |
| Distributable reserves | 133 | €36,701 | €61,818 | +€25,117 | +68.4% |
| Amounts payable | 17/49 | €25,786 | €32,612 | +€6,827 | +26.5% |
| Amounts payable within one year | 42/48 | €25,786 | €31,612 | +€5,827 | +22.6% |
| Trade debts | 44 | €1,518 | €2,150 | +€632 | +41.7% |
| Suppliers | 440/4 | €1,518 | €2,150 | +€632 | +41.7% |
| Advances received on contracts in progress | 46 | - | €11,629 | +€11,629 | |
| Taxes, remuneration and social security | 45 | €24,268 | €17,705 | -€6,563 | -27.0% |
| Taxes | 450/3 | €22,268 | €15,705 | -€6,563 | -29.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €128 | +€128 | |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €575 | +€341 | +146.2% |
| Other operating charges | 640/8 | €455 | €342 | -€113 | -24.8% |
| Gross operating margin | 9900 | €53,636 | €37,282 | -€16,354 | -30.5% |
| Operating profit (loss) | 9901 | €52,947 | €36,365 | -€16,583 | -31.3% |
| Financial income | 75/76B | €5 | €103 | +€98 | +1980.7% |
| Recurring financial income | 75 | €5 | €103 | +€98 | +1980.7% |
| Financial charges | 65/66B | €1,647 | €1,320 | -€327 | -19.8% |
| Recurring financial charges | 65 | €1,647 | €1,320 | -€327 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €51,305 | €35,147 | -€16,158 | -31.5% |
| Income taxes | 67/77 | €14,605 | €10,031 | -€4,574 | -31.3% |
| Profit (loss) for the period | 9904 | €36,701 | €25,117 | -€11,584 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,701 | €25,117 | -€11,584 | -31.6% |
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 5 October 2026 via checked.be.