FILIP SAP: 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.
FILIP SAP
Largest movements
- Receivables within one year +€543
up €543 (+122.2%), from €445 to €988
- Tangible fixed assets -€207
down €207 (-46.0%), from €449 to €243
- Other debts +€4,651
up €4,651 (+3.1%), from €149,951 to €154,602
- Profit (loss) carried forward -€3,928
down €3,928 (-2.3%), from -€170,498 to -€174,426
- Short-term financial debts -€1,635
no longer reported in 2025 (was €1,635)
- Trade debts +€1,249
up €1,249 (+103.5%), from €1,206 to €2,455
- Gross operating margin -€545
down €545 (-25.9%), from -€2,107 to -€2,653
- Other operating charges -€372
down €372 (-44.6%), from €834 to €462
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €894 | €1,231 | +€337 | +37.7% |
| Fixed assets | 21/28 | €449 | €243 | -€207 | -46.0% |
| Tangible fixed assets | 22/27 | €449 | €243 | -€207 | -46.0% |
| Furniture and vehicles | 24 | €449 | €243 | -€207 | -46.0% |
| Current assets | 29/58 | €445 | €988 | +€543 | +122.2% |
| Amounts receivable within one year | 40/41 | €445 | €988 | +€543 | +122.2% |
| Other amounts receivable | 41 | €445 | €988 | +€543 | +122.2% |
| Total equity and liabilities | 10/49 | €894 | €1,231 | +€337 | +37.7% |
| Equity | 10/15 | -€151,898 | -€155,826 | -€3,928 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,498 | -€174,426 | -€3,928 | -2.3% |
| Amounts payable | 17/49 | €152,792 | €157,057 | +€4,265 | +2.8% |
| Amounts payable within one year | 42/48 | €152,792 | €157,057 | +€4,265 | +2.8% |
| Financial debts | 43 | €1,635 | - | -€1,635 | |
| Credit institutions | 430/8 | €1,635 | - | -€1,635 | |
| Trade debts | 44 | €1,206 | €2,455 | +€1,249 | +103.5% |
| Suppliers | 440/4 | €1,206 | €2,455 | +€1,249 | +103.5% |
| Other amounts payable | 47/48 | €149,951 | €154,602 | +€4,651 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207 | €207 | = | 0.0% |
| Other operating charges | 640/8 | €834 | €462 | -€372 | -44.6% |
| Gross operating margin | 9900 | -€2,107 | -€2,653 | -€545 | -25.9% |
| Operating profit (loss) | 9901 | -€3,148 | -€3,321 | -€173 | -5.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €630 | €607 | -€23 | -3.6% |
| Recurring financial charges | 65 | €630 | €607 | -€23 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,777 | -€3,928 | -€151 | -4.0% |
| Profit (loss) for the period | 9904 | -€3,777 | -€3,928 | -€151 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,777 | -€3,928 | -€151 | -4.0% |
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 12 October 2026 via checked.be.