FILINEL: 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.
FILINEL
Largest movements
- Cash +€14,740
up €14,740 (+46.1%), from €31,981 to €46,721
mainly Net result for the year (+€16,273)
- Reserves +€22,405
new in 2025: €22,405
- Profit (loss) carried forward -€6,132
down €6,132 (-27.4%), from €22,405 to €16,273
- Tax, wage and social debts -€1,533
down €1,533 (-27.4%), from €5,601 to €4,068
- Gross operating margin -€9,386
down €9,386 (-30.8%), from €30,445 to €21,058
- Taxes -€1,533
down €1,533 (-27.4%), from €5,601 to €4,068
- Depreciation -€1,475
no longer reported in 2025 (was €1,475)
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 | €31,981 | €46,721 | +€14,740 | +46.1% |
| Current assets | 29/58 | €31,981 | €46,721 | +€14,740 | +46.1% |
| Cash at bank and in hand | 54/58 | €31,981 | €46,721 | +€14,740 | +46.1% |
| Total equity and liabilities | 10/49 | €31,981 | €46,721 | +€14,740 | +46.1% |
| Equity | 10/15 | €24,905 | €41,178 | +€16,273 | +65.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €22,405 | +€22,405 | |
| Distributable reserves | 133 | - | €22,405 | +€22,405 | |
| Profit (loss) carried forward | 14 | €22,405 | €16,273 | -€6,132 | -27.4% |
| Amounts payable | 17/49 | €7,076 | €5,543 | -€1,533 | -21.7% |
| Amounts payable within one year | 42/48 | €7,076 | €5,543 | -€1,533 | -21.7% |
| Taxes, remuneration and social security | 45 | €5,601 | €4,068 | -€1,533 | -27.4% |
| Taxes | 450/3 | €5,601 | €4,068 | -€1,533 | -27.4% |
| Other amounts payable | 47/48 | €1,475 | €1,475 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,475 | - | -€1,475 | |
| Other operating charges | 640/8 | €894 | €672 | -€222 | -24.8% |
| Gross operating margin | 9900 | €30,445 | €21,058 | -€9,386 | -30.8% |
| Operating profit (loss) | 9901 | €28,076 | €20,386 | -€7,689 | -27.4% |
| Financial charges | 65/66B | €70 | €45 | -€25 | -35.3% |
| Recurring financial charges | 65 | €70 | €45 | -€25 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €28,006 | €20,341 | -€7,665 | -27.4% |
| Income taxes | 67/77 | €5,601 | €4,068 | -€1,533 | -27.4% |
| Profit (loss) for the period | 9904 | €22,405 | €16,273 | -€6,132 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,405 | €16,273 | -€6,132 | -27.4% |
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 16 October 2026 via checked.be.