FILIES: 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.
FILIES
Largest movements
- Stocks and contracts +€28,880
up €28,880 (+14.2%), from €203,965 to €232,844
- Cash -€10,275
down €10,275 (-5.3%), from €192,137 to €181,862
mainly Stocks and contracts (-€28,880) and Trade debts (-€7,827)
- Receivables after one year -€6,000
down €6,000 (-9.1%), from €66,000 to €60,000
- Reserves +€42,317
up €42,317 (+10.9%), from €389,757 to €432,074
of which Distributable reserves: +€42,317
- Profit (loss) carried forward -€27,869
down €27,869 (-86.2%), from €32,317 to €4,448
- Trade debts -€7,827
down €7,827 (-40.3%), from €19,430 to €11,603
- Write-downs +€25,329
up €25,329, from -€16,307 to €9,022
- Gross operating margin -€10,939
down €10,939 (-23.1%), from €47,396 to €36,457
- Taxes +€3,486
up €3,486 (+22.5%), from €15,528 to €19,015
- Financial income +€1,834
up €1,834 (+23.6%), from €7,774 to €9,608
- Depreciation -€551
down €551 (-18.2%), from €3,027 to €2,477
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 | €472,532 | €481,734 | +€9,202 | +1.9% |
| Fixed assets | 21/28 | €9,504 | €7,027 | -€2,477 | -26.1% |
| Tangible fixed assets | 22/27 | €9,479 | €7,003 | -€2,477 | -26.1% |
| Furniture and vehicles | 24 | €9,479 | €7,003 | -€2,477 | -26.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €463,028 | €474,706 | +€11,678 | +2.5% |
| Amounts receivable after more than one year | 29 | €66,000 | €60,000 | -€6,000 | -9.1% |
| Other amounts receivable | 291 | €66,000 | €60,000 | -€6,000 | -9.1% |
| Stocks and contracts in progress | 3 | €203,965 | €232,844 | +€28,880 | +14.2% |
| Stocks | 30/36 | €203,965 | €232,844 | +€28,880 | +14.2% |
| Amounts receivable within one year | 40/41 | €927 | - | -€927 | |
| Trade receivables | 40 | €927 | - | -€927 | |
| Cash at bank and in hand | 54/58 | €192,137 | €181,862 | -€10,275 | -5.3% |
| Total equity and liabilities | 10/49 | €472,532 | €481,734 | +€9,202 | +1.9% |
| Equity | 10/15 | €440,674 | €455,122 | +€14,448 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €389,757 | €432,074 | +€42,317 | +10.9% |
| Non-distributable reserves | 130/1 | €1,835 | €1,835 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,835 | €1,835 | = | 0.0% |
| Distributable reserves | 133 | €387,922 | €430,239 | +€42,317 | +10.9% |
| Profit (loss) carried forward | 14 | €32,317 | €4,448 | -€27,869 | -86.2% |
| Amounts payable | 17/49 | €31,858 | €26,612 | -€5,247 | -16.5% |
| Amounts payable within one year | 42/48 | €31,858 | €26,612 | -€5,247 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €19,430 | €11,603 | -€7,827 | -40.3% |
| Suppliers | 440/4 | €19,430 | €11,603 | -€7,827 | -40.3% |
| Taxes, remuneration and social security | 45 | €8,069 | €11,973 | +€3,905 | +48.4% |
| Taxes | 450/3 | €8,069 | €11,973 | +€3,905 | +48.4% |
| Other amounts payable | 47/48 | €1,860 | €535 | -€1,325 | -71.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,027 | €2,477 | -€551 | -18.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,307 | €9,022 | +€25,329 | |
| Other operating charges | 640/8 | €141 | €384 | +€244 | +173.4% |
| Gross operating margin | 9900 | €47,396 | €36,457 | -€10,939 | -23.1% |
| Operating profit (loss) | 9901 | €60,535 | €24,575 | -€35,960 | -59.4% |
| Financial income | 75/76B | €7,774 | €9,608 | +€1,834 | +23.6% |
| Recurring financial income | 75 | €7,774 | €9,608 | +€1,834 | +23.6% |
| Financial charges | 65/66B | €463 | €720 | +€257 | +55.4% |
| Recurring financial charges | 65 | €463 | €720 | +€257 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | €67,845 | €33,463 | -€34,382 | -50.7% |
| Income taxes | 67/77 | €15,528 | €19,015 | +€3,486 | +22.5% |
| Profit (loss) for the period | 9904 | €52,317 | €14,448 | -€37,869 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,317 | €14,448 | -€37,869 | -72.4% |
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 8 October 2026 via checked.be.