FILIP D'HAVE: what changed
FILIP D'HAVE
Largest movements
- Cash +€40,564
up €40,564 (+440%), from €9,218 to €49,782
mainly Net result for the year (+€24,366) and Receivables within one year (+€15,495)
- Receivables within one year -€15,495
down €15,495 (-34.2%), from €45,283 to €29,788
of which Trade receivables: -€13,088
- Tangible fixed assets -€5,241
down €5,241 (-43.7%), from €11,987 to €6,745
of which Furniture and vehicles: -€3,833
- Reserves +€24,366
up €24,366 (+107%), from €22,802 to €47,169
of which Distributable reserves: +€24,366
- Tax, wage and social debts -€6,714
down €6,714 (-64.6%), from €10,385 to €3,671
of which Remuneration and social security: -€4,179
- Other debts +€4,401
up €4,401 (+76.9%), from €5,725 to €10,126
- Trade debts -€1,471
down €1,471 (-6.8%), from €21,711 to €20,240
- Gross operating margin +€65,246
up €65,246, from -€30,110 to €35,136
- Taxes +€2,467
up €2,467 (+1,641%), from €150 to €2,617
- Depreciation +€367
up €367 (+7.5%), from €4,875 to €5,241
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,882 | €90,361 | +€20,479 | +29.3% |
| Fixed assets | 21/28 | €11,987 | €6,745 | -€5,241 | -43.7% |
| Tangible fixed assets | 22/27 | €11,987 | €6,745 | -€5,241 | -43.7% |
| Land and buildings | 22 | €1,604 | €324 | -€1,280 | -79.8% |
| Plant, machinery and equipment | 23 | €128 | €0 | -€128 | -100% |
| Furniture and vehicles | 24 | €10,254 | €6,421 | -€3,833 | -37.4% |
| Current assets | 29/58 | €57,895 | €83,615 | +€25,720 | +44.4% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,283 | €29,788 | -€15,495 | -34.2% |
| Trade receivables | 40 | €42,691 | €29,603 | -€13,088 | -30.7% |
| Other amounts receivable | 41 | €2,592 | €185 | -€2,407 | -92.9% |
| Cash at bank and in hand | 54/58 | €9,218 | €49,782 | +€40,564 | +440% |
| Deferred charges and accrued income | 490/1 | €394 | €1,046 | +€652 | +166% |
| Total equity and liabilities | 10/49 | €69,882 | €90,361 | +€20,479 | +29.3% |
| Equity | 10/15 | €29,158 | €53,524 | +€24,366 | +83.6% |
| Contributions | 10/11 | €6,355 | €6,355 | = | 0.0% |
| Reserves | 13 | €22,802 | €47,169 | +€24,366 | +107% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €22,802 | €47,169 | +€24,366 | +107% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €40,724 | €36,837 | -€3,887 | -9.5% |
| Amounts payable within one year | 42/48 | €37,821 | €34,037 | -€3,784 | -10.0% |
| Trade debts | 44 | €21,711 | €20,240 | -€1,471 | -6.8% |
| Suppliers | 440/4 | €21,711 | €20,240 | -€1,471 | -6.8% |
| Taxes, remuneration and social security | 45 | €10,385 | €3,671 | -€6,714 | -64.6% |
| Taxes | 450/3 | €6,207 | €3,671 | -€2,535 | -40.8% |
| Remuneration and social security | 454/9 | €4,179 | €0 | -€4,179 | -100% |
| Other amounts payable | 47/48 | €5,725 | €10,126 | +€4,401 | +76.9% |
| Accrued charges and deferred income | 492/3 | €2,903 | €2,800 | -€103 | -3.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,875 | €5,241 | +€367 | +7.5% |
| Other operating charges | 640/8 | €1,161 | €1,504 | +€343 | +29.5% |
| Gross operating margin | 9900 | -€30,110 | €35,136 | +€65,246 | |
| Operating profit (loss) | 9901 | -€36,146 | €28,390 | +€64,536 | |
| Financial income | 75/76B | €32 | €51 | +€19 | +60.4% |
| Recurring financial income | 75 | €32 | €51 | +€19 | +60.4% |
| Financial charges | 65/66B | €1,724 | €1,458 | -€266 | -15.4% |
| Recurring financial charges | 65 | €1,724 | €1,458 | -€266 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,838 | €26,983 | +€64,821 | |
| Income taxes | 67/77 | €150 | €2,617 | +€2,467 | +1,641% |
| Profit (loss) for the period | 9904 | -€37,988 | €24,366 | +€62,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,988 | €24,366 | +€62,355 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.