FILINO: 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.
FILINO
Largest movements
- Tangible fixed assets -€26,798
down €26,798 (-22.1%), from €121,197 to €94,399
of which Plant, machinery and equipment: -€39,289
- Receivables within one year -€7,621
down €7,621 (-10.9%), from €69,990 to €62,369
of which Trade receivables: -€17,485
- Trade debts -€35,357
down €35,357 (-63.4%), from €55,756 to €20,399
- Profit (loss) carried forward -€11,736
down €11,736 (-22.5%), from €52,045 to €40,309
- Tax, wage and social debts +€9,191
up €9,191 (+18.3%), from €50,225 to €59,416
of which Taxes: +€9,191
- Current portion of long-term debt +€6,395
up €6,395 (+38.9%), from €16,435 to €22,831
- Debts after one year -€2,715
down €2,715 (-6.9%), from €39,197 to €36,482
- Other operating charges -€44,698
down €44,698 (-93.9%), from €47,585 to €2,886
- Gross operating margin +€28,375
up €28,375 (+28.0%), from €101,349 to €129,724
- Financial charges +€11,562
up €11,562 (+461%), from €2,507 to €14,069
of which Non-recurring financial charges: +€5,868
- Depreciation +€5,438
up €5,438 (+17.0%), from €32,040 to €37,478
- Taxes +€4,453
up €4,453 (+21.5%), from €20,716 to €25,168
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 | €223,659 | €189,437 | -€34,222 | -15.3% |
| Fixed assets | 21/28 | €121,277 | €94,479 | -€26,798 | -22.1% |
| Tangible fixed assets | 22/27 | €121,197 | €94,399 | -€26,798 | -22.1% |
| Plant, machinery and equipment | 23 | €102,225 | €62,937 | -€39,289 | -38.4% |
| Furniture and vehicles | 24 | €16,025 | €14,338 | -€1,687 | -10.5% |
| Leasing and similar rights | 25 | - | €14,474 | +€14,474 | |
| Other tangible fixed assets | 26 | €2,947 | €2,650 | -€296 | -10.1% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €102,382 | €94,959 | -€7,424 | -7.3% |
| Amounts receivable within one year | 40/41 | €69,990 | €62,369 | -€7,621 | -10.9% |
| Trade receivables | 40 | €21,531 | €4,046 | -€17,485 | -81.2% |
| Other amounts receivable | 41 | €48,458 | €58,323 | +€9,864 | +20.4% |
| Cash at bank and in hand | 54/58 | €30,816 | €32,135 | +€1,319 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,577 | €455 | -€1,122 | -71.1% |
| Total equity and liabilities | 10/49 | €223,659 | €189,437 | -€34,222 | -15.3% |
| Equity | 10/15 | €62,045 | €50,309 | -€11,736 | -18.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,045 | €40,309 | -€11,736 | -22.5% |
| Amounts payable | 17/49 | €161,614 | €139,129 | -€22,486 | -13.9% |
| Amounts payable after more than one year | 17 | €39,197 | €36,482 | -€2,715 | -6.9% |
| Financial debts | 170/4 | €39,197 | €36,482 | -€2,715 | -6.9% |
| Amounts payable within one year | 42/48 | €122,417 | €102,646 | -€19,771 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €16,435 | €22,831 | +€6,395 | +38.9% |
| Trade debts | 44 | €55,756 | €20,399 | -€35,357 | -63.4% |
| Suppliers | 440/4 | €55,756 | €20,399 | -€35,357 | -63.4% |
| Taxes, remuneration and social security | 45 | €50,225 | €59,416 | +€9,191 | +18.3% |
| Taxes | 450/3 | €50,225 | €59,416 | +€9,191 | +18.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €593 | €2,190 | +€1,597 | +269% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,040 | €37,478 | +€5,438 | +17.0% |
| Other operating charges | 640/8 | €47,585 | €2,886 | -€44,698 | -93.9% |
| Gross operating margin | 9900 | €101,349 | €129,724 | +€28,375 | +28.0% |
| Operating profit (loss) | 9901 | €21,131 | €87,170 | +€66,039 | +313% |
| Financial income | 75/76B | €332 | €331 | -€1 | -0.4% |
| Recurring financial income | 75 | €332 | €331 | -€1 | -0.4% |
| Financial charges | 65/66B | €2,507 | €14,069 | +€11,562 | +461% |
| Recurring financial charges | 65 | €2,507 | €8,201 | +€5,694 | +227% |
| Non-recurring financial charges | 66B | - | €5,868 | +€5,868 | |
| Profit (loss) for the period before taxes | 9903 | €18,957 | €73,432 | +€54,475 | +287% |
| Income taxes | 67/77 | €20,716 | €25,168 | +€4,453 | +21.5% |
| Profit (loss) for the period | 9904 | -€1,759 | €48,264 | +€50,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,759 | €48,264 | +€50,023 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.