FILIECAP: 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.
FILIECAP
Largest movements
- Current investments +€16,455
up €16,455 (+11.7%), from €140,175 to €156,630
- Cash -€4,871
down €4,871 (-3.8%), from €126,908 to €122,037
mainly Current investments (-€16,455) and Trade debts (-€842)
- Profit (loss) carried forward +€12,067
up €12,067 (+8.1%), from €148,513 to €160,580
- Financial charges -€19,349
down €19,349, from €3,507 to -€15,842
- Gross operating margin +€9,708
up €9,708 (+58.6%), from -€16,572 to -€6,864
- Financial income +€654
up €654 (+23.1%), from €2,835 to €3,489
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 | €271,701 | €283,381 | +€11,680 | +4.3% |
| Current assets | 29/58 | €271,701 | €283,381 | +€11,680 | +4.3% |
| Amounts receivable within one year | 40/41 | €3,618 | €3,530 | -€88 | -2.4% |
| Trade receivables | 40 | €1,650 | €1,650 | = | 0.0% |
| Other amounts receivable | 41 | €1,968 | €1,880 | -€88 | -4.5% |
| Current investments | 50/53 | €140,175 | €156,630 | +€16,455 | +11.7% |
| Cash at bank and in hand | 54/58 | €126,908 | €122,037 | -€4,871 | -3.8% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,185 | +€185 | +18.5% |
| Total equity and liabilities | 10/49 | €271,701 | €283,381 | +€11,680 | +4.3% |
| Equity | 10/15 | €269,305 | €281,372 | +€12,067 | +4.5% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €50,792 | €50,792 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,200 | €32,200 | = | 0.0% |
| Legal reserve | 130 | €32,200 | €32,200 | = | 0.0% |
| Distributable reserves | 133 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,513 | €160,580 | +€12,067 | +8.1% |
| Amounts payable | 17/49 | €2,396 | €2,010 | -€386 | -16.1% |
| Amounts payable within one year | 42/48 | €2,396 | €1,554 | -€842 | -35.1% |
| Trade debts | 44 | €2,396 | €1,554 | -€842 | -35.1% |
| Suppliers | 440/4 | €2,396 | €1,554 | -€842 | -35.1% |
| Accrued charges and deferred income | 492/3 | - | €455 | +€455 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€16,572 | -€6,864 | +€9,708 | +58.6% |
| Operating profit (loss) | 9901 | -€16,960 | -€7,264 | +€9,696 | +57.2% |
| Financial income | 75/76B | €2,835 | €3,489 | +€654 | +23.1% |
| Recurring financial income | 75 | €2,835 | €3,489 | +€654 | +23.1% |
| Financial charges | 65/66B | €3,507 | -€15,842 | -€19,349 | |
| Recurring financial charges | 65 | €3,507 | -€15,842 | -€19,349 | |
| Profit (loss) for the period before taxes | 9903 | -€17,632 | €12,067 | +€29,699 | |
| Profit (loss) for the period | 9904 | -€17,632 | €12,067 | +€29,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,632 | €12,067 | +€29,699 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.