FILIBERKEN: 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.
FILIBERKEN
Largest movements
- Receivables within one year +€6,490
up €6,490 (+30.4%), from €21,318 to €27,808
of which Other amounts receivable: +€3,283
- Tangible fixed assets -€5,620
down €5,620 (-26.2%), from €21,429 to €15,810
of which Furniture and vehicles: -€4,880
- Cash -€4,998
down €4,998 (-33.7%), from €14,848 to €9,850
mainly Receivables within one year (-€6,490) and Debts after one year (-€5,003)
- Debts after one year -€5,003
down €5,003 (-41.7%), from €11,991 to €6,988
- Other debts -€2,000
down €2,000 (-100%), from €2,000 to €0
- Reserves +€1,746
up €1,746 (+12.8%), from €13,685 to €15,430
- Gross operating margin +€3,040
up €3,040 (+34.8%), from €8,741 to €11,781
- Other operating charges +€866
up €866 (+424%), from €204 to €1,070
- Taxes +€652
up €652 (+234%), from €279 to €932
- Depreciation +€366
up €366 (+7.0%), from €5,253 to €5,620
- Staff costs +€305
up €305 (+22.0%), from €1,384 to €1,689
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 | €58,046 | €53,870 | -€4,175 | -7.2% |
| Fixed assets | 21/28 | €21,429 | €15,810 | -€5,620 | -26.2% |
| Tangible fixed assets | 22/27 | €21,429 | €15,810 | -€5,620 | -26.2% |
| Plant, machinery and equipment | 23 | €5,345 | €4,606 | -€740 | -13.8% |
| Furniture and vehicles | 24 | €16,084 | €11,204 | -€4,880 | -30.3% |
| Current assets | 29/58 | €36,617 | €38,061 | +€1,444 | +3.9% |
| Amounts receivable within one year | 40/41 | €21,318 | €27,808 | +€6,490 | +30.4% |
| Trade receivables | 40 | €13,173 | €16,380 | +€3,207 | +24.3% |
| Other amounts receivable | 41 | €8,145 | €11,428 | +€3,283 | +40.3% |
| Cash at bank and in hand | 54/58 | €14,848 | €9,850 | -€4,998 | -33.7% |
| Deferred charges and accrued income | 490/1 | €451 | €403 | -€48 | -10.6% |
| Total equity and liabilities | 10/49 | €58,046 | €53,870 | -€4,175 | -7.2% |
| Equity | 10/15 | €37,778 | €39,523 | +€1,746 | +4.6% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €13,685 | €15,430 | +€1,746 | +12.8% |
| Distributable reserves | 133 | €13,685 | €15,430 | +€1,746 | +12.8% |
| Profit (loss) carried forward | 14 | €11,493 | €11,493 | = | 0.0% |
| Amounts payable | 17/49 | €20,268 | €14,347 | -€5,921 | -29.2% |
| Amounts payable after more than one year | 17 | €11,991 | €6,988 | -€5,003 | -41.7% |
| Financial debts | 170/4 | €11,991 | €6,988 | -€5,003 | -41.7% |
| Amounts payable within one year | 42/48 | €8,277 | €7,359 | -€918 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €4,808 | €5,003 | +€195 | +4.1% |
| Trade debts | 44 | €1,451 | €1,803 | +€352 | +24.2% |
| Suppliers | 440/4 | €1,451 | €1,803 | +€352 | +24.2% |
| Taxes, remuneration and social security | 45 | €18 | €553 | +€535 | +3,024% |
| Taxes | 450/3 | €18 | €302 | +€284 | +1,606% |
| Remuneration and social security | 454/9 | - | €251 | +€251 | |
| Other amounts payable | 47/48 | €2,000 | €0 | -€2,000 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,384 | €1,689 | +€305 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,253 | €5,620 | +€366 | +7.0% |
| Other operating charges | 640/8 | €204 | €1,070 | +€866 | +424% |
| Gross operating margin | 9900 | €8,741 | €11,781 | +€3,040 | +34.8% |
| Operating profit (loss) | 9901 | €1,899 | €3,402 | +€1,503 | +79.2% |
| Financial charges | 65/66B | €895 | €725 | -€170 | -19.0% |
| Recurring financial charges | 65 | €895 | €725 | -€170 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €1,004 | €2,677 | +€1,674 | +167% |
| Income taxes | 67/77 | €279 | €932 | +€652 | +234% |
| Profit (loss) for the period | 9904 | €724 | €1,746 | +€1,021 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €724 | €1,746 | +€1,021 | +141% |
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 17 October 2026 via checked.be.