FILI: 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.
FILI
Largest movements
- Receivables within one year -€14,365
down €14,365 (-25.7%), from €55,860 to €41,495
of which Other amounts receivable: -€12,157
- Tangible fixed assets +€12,921
up €12,921 (+104%), from €12,414 to €25,335
of which Furniture and vehicles: +€14,061
- Tax, wage and social debts -€8,144
down €8,144 (-49.7%), from €16,402 to €8,257
of which Taxes: -€4,991
- Other debts +€4,832
up €4,832 (+287%), from €1,681 to €6,512
- Reserves +€3,000
up €3,000 (+7.2%), from €41,500 to €44,500
- Debts after one year -€2,900
down €2,900 (-5.5%), from €52,963 to €50,063
- Trade debts +€2,234
up €2,234 (+122%), from €1,837 to €4,071
- Gross operating margin -€5,634
down €5,634 (-28.1%), from €20,057 to €14,423
- Taxes -€3,073
down €3,073 (-61.4%), from €5,002 to €1,929
- Depreciation +€643
up €643 (+17.6%), from €3,645 to €4,288
- Financial income +€267
up €267 (+248%), from €108 to €375
- Financial charges +€225
up €225 (+6.5%), from €3,446 to €3,671
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 | €132,418 | €131,374 | -€1,044 | -0.8% |
| Fixed assets | 21/28 | €62,414 | €75,335 | +€12,921 | +20.7% |
| Tangible fixed assets | 22/27 | €12,414 | €25,335 | +€12,921 | +104% |
| Plant, machinery and equipment | 23 | €3,157 | €2,016 | -€1,141 | -36.1% |
| Furniture and vehicles | 24 | €9,257 | €23,319 | +€14,061 | +152% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €70,004 | €56,040 | -€13,965 | -19.9% |
| Amounts receivable within one year | 40/41 | €55,860 | €41,495 | -€14,365 | -25.7% |
| Trade receivables | 40 | €13,703 | €11,495 | -€2,208 | -16.1% |
| Other amounts receivable | 41 | €42,157 | €30,000 | -€12,157 | -28.8% |
| Cash at bank and in hand | 54/58 | €14,052 | €14,170 | +€118 | +0.8% |
| Deferred charges and accrued income | 490/1 | €92 | €375 | +€283 | +306% |
| Total equity and liabilities | 10/49 | €132,418 | €131,374 | -€1,044 | -0.8% |
| Equity | 10/15 | €51,914 | €54,607 | +€2,693 | +5.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €41,500 | €44,500 | +€3,000 | +7.2% |
| Distributable reserves | 133 | €41,500 | €44,500 | +€3,000 | +7.2% |
| Profit (loss) carried forward | 14 | €414 | €107 | -€307 | -74.1% |
| Amounts payable | 17/49 | €80,504 | €76,767 | -€3,737 | -4.6% |
| Amounts payable after more than one year | 17 | €52,963 | €50,063 | -€2,900 | -5.5% |
| Financial debts | 170/4 | €52,963 | €50,063 | -€2,900 | -5.5% |
| Amounts payable within one year | 42/48 | €24,959 | €23,991 | -€968 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €5,040 | €5,150 | +€111 | +2.2% |
| Trade debts | 44 | €1,837 | €4,071 | +€2,234 | +122% |
| Suppliers | 440/4 | €1,837 | €4,071 | +€2,234 | +122% |
| Taxes, remuneration and social security | 45 | €16,402 | €8,257 | -€8,144 | -49.7% |
| Taxes | 450/3 | €13,248 | €8,257 | -€4,991 | -37.7% |
| Remuneration and social security | 454/9 | €3,153 | €0 | -€3,153 | -100% |
| Other amounts payable | 47/48 | €1,681 | €6,512 | +€4,832 | +287% |
| Accrued charges and deferred income | 492/3 | €2,581 | €2,713 | +€131 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,645 | €4,288 | +€643 | +17.6% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €242 | €1,704 | +€1,461 | +604% |
| Gross operating margin | 9900 | €20,057 | €14,423 | -€5,634 | -28.1% |
| Operating profit (loss) | 9901 | €15,670 | €7,918 | -€7,752 | -49.5% |
| Financial income | 75/76B | €108 | €375 | +€267 | +248% |
| Recurring financial income | 75 | €108 | €375 | +€267 | +248% |
| Financial charges | 65/66B | €3,446 | €3,671 | +€225 | +6.5% |
| Recurring financial charges | 65 | €3,446 | €3,671 | +€225 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €12,332 | €4,622 | -€7,709 | -62.5% |
| Income taxes | 67/77 | €5,002 | €1,929 | -€3,073 | -61.4% |
| Profit (loss) for the period | 9904 | €7,330 | €2,693 | -€4,637 | -63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,330 | €2,693 | -€4,637 | -63.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.