FILIA: 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.
FILIA
Largest movements
- Cash -€56,164
down €56,164 (-30.6%), from €183,298 to €127,135
mainly Contributions, distributions and other (-€71,439) and Debts after one year (-€44,264)
- Receivables within one year +€23,713
up €23,713 (+218%), from €10,890 to €34,603
of which Trade receivables: +€31,305
- Debts after one year -€44,264
down €44,264 (-85.6%), from €51,691 to €7,427
- Reserves +€18,084
up €18,084 (+2.3%), from €799,315 to €817,399
- Gross operating margin +€8,016
up €8,016 (+10.9%), from €73,409 to €81,424
- Taxes +€2,301
up €2,301 (+12.8%), from €17,949 to €20,250
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 | €1,048,632 | €1,005,592 | -€43,040 | -4.1% |
| Fixed assets | 21/28 | €848,649 | €838,179 | -€10,470 | -1.2% |
| Tangible fixed assets | 22/27 | €489,329 | €478,859 | -€10,470 | -2.1% |
| Land and buildings | 22 | €443,380 | €434,349 | -€9,031 | -2.0% |
| Plant, machinery and equipment | 23 | €15,529 | €22,883 | +€7,354 | +47.4% |
| Furniture and vehicles | 24 | €30,420 | €21,627 | -€8,793 | -28.9% |
| Financial fixed assets | 28 | €359,320 | €359,320 | = | 0.0% |
| Current assets | 29/58 | €199,983 | €167,413 | -€32,570 | -16.3% |
| Amounts receivable within one year | 40/41 | €10,890 | €34,603 | +€23,713 | +218% |
| Trade receivables | 40 | - | €31,305 | +€31,305 | |
| Other amounts receivable | 41 | €10,890 | €3,298 | -€7,592 | -69.7% |
| Cash at bank and in hand | 54/58 | €183,298 | €127,135 | -€56,164 | -30.6% |
| Deferred charges and accrued income | 490/1 | €5,795 | €5,676 | -€120 | -2.1% |
| Total equity and liabilities | 10/49 | €1,048,632 | €1,005,592 | -€43,040 | -4.1% |
| Equity | 10/15 | €854,315 | €872,399 | +€18,084 | +2.1% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €799,315 | €817,399 | +€18,084 | +2.3% |
| Distributable reserves | 133 | €799,315 | €817,399 | +€18,084 | +2.3% |
| Amounts payable | 17/49 | €194,317 | €133,193 | -€61,124 | -31.5% |
| Amounts payable after more than one year | 17 | €51,691 | €7,427 | -€44,264 | -85.6% |
| Financial debts | 170/4 | €51,691 | €7,427 | -€44,264 | -85.6% |
| Amounts payable within one year | 42/48 | €142,434 | €125,664 | -€16,770 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €47,382 | €47,930 | +€548 | +1.2% |
| Trade debts | 44 | €1,347 | €3,083 | +€1,736 | +129% |
| Suppliers | 440/4 | €1,347 | €3,083 | +€1,736 | +129% |
| Taxes, remuneration and social security | 45 | €22,289 | €12,251 | -€10,037 | -45.0% |
| Taxes | 450/3 | €22,289 | €12,251 | -€10,037 | -45.0% |
| Other amounts payable | 47/48 | €71,416 | €62,399 | -€9,017 | -12.6% |
| Accrued charges and deferred income | 492/3 | €192 | €102 | -€90 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,090 | €19,509 | +€418 | +2.2% |
| Other operating charges | 640/8 | €11,460 | €12,037 | +€577 | +5.0% |
| Gross operating margin | 9900 | €73,409 | €81,424 | +€8,016 | +10.9% |
| Operating profit (loss) | 9901 | €42,859 | €49,879 | +€7,020 | +16.4% |
| Financial income | 75/76B | €61,061 | €61,058 | -€3 | 0.0% |
| Recurring financial income | 75 | €61,061 | €61,058 | -€3 | 0.0% |
| Financial charges | 65/66B | €1,903 | €1,163 | -€740 | -38.9% |
| Recurring financial charges | 65 | €1,903 | €1,163 | -€740 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €102,016 | €109,773 | +€7,757 | +7.6% |
| Income taxes | 67/77 | €17,949 | €20,250 | +€2,301 | +12.8% |
| Profit (loss) for the period | 9904 | €84,067 | €89,523 | +€5,455 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €84,067 | €89,523 | +€5,455 | +6.5% |
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 20 October 2026 via checked.be.