FILIP SPORT: what changed
What changed
FILIP SPORT
NACE 79.110, Travel agency activities
filed annual accounts (NBB)
Net result for the year
€29,757
2024 · -€24,480+€54,236
Equity
€227,532
2024 · €197,776+€29,757
Cash
€39,872
2024 · €43,553-€3,681
Balance sheet total
€236,030
2024 · €206,488+€29,542
Largest movements
Assets
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year -€31,868
down €31,868 (-95.2%), from €33,458 to €1,591
of which Other amounts receivable: -€24,169
- Tangible fixed assets -€17,536
down €17,536 (-19.5%), from €89,898 to €72,361
of which Furniture and vehicles: -€25,062
- Financial fixed assets -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Deferred charges and accrued income -€7,373
down €7,373 (-77.0%), from €9,579 to €2,206
Equity and liabilities
- Profit (loss) carried forward +€29,757
up €29,757 (+42.8%), from €69,576 to €99,332
Income statement
- Gross operating margin +€65,251
up €65,251 (+740%), from €8,814 to €74,065
- Depreciation +€4,943
up €4,943 (+14.5%), from €34,006 to €38,950
- Other operating charges +€3,282
up €3,282 (+125%), from €2,636 to €5,918
- Taxes +€2,717
no longer reported in 2025 (was -€2,717)
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.
Result 2024
-€24,480
Gross operating margin
+€65,251
Depreciation
-€4,943
Other operating charges
-€3,282
Financial income
-€171
Financial charges
+€98
Taxes
-€2,717
Result 2025
€29,757
raises the resultlowers the result
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.
From operations
+€107,733
Investment
-€111,413
Financing
€0
Cash 2024
€43,553
From operations (derived)
+€107,733
Net result for the year
+€29,757
Depreciation
+€38,950
Receivables within one year
+€31,868
Deferred charges and accrued income
+€7,373
Trade debts
-€424
Tax, wage and social debts
+€1,388
Accrued charges and deferred income
-€1,178
Investment (derived)
-€111,413
Investment in fixed assets (net)
-€11,413
Current investments
-€100,000
Cash 2025
€39,872
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,488 | €236,030 | +€29,542 | +14.3% |
| Fixed assets | 21/28 | €119,898 | €92,361 | -€27,536 | -23.0% |
| Tangible fixed assets | 22/27 | €89,898 | €72,361 | -€17,536 | -19.5% |
| Land and buildings | 22 | €11,031 | €11,031 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,499 | €14,024 | +€7,526 | +116% |
| Furniture and vehicles | 24 | €72,368 | €47,306 | -€25,062 | -34.6% |
| Financial fixed assets | 28 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Current assets | 29/58 | €86,590 | €143,669 | +€57,079 | +65.9% |
| Amounts receivable within one year | 40/41 | €33,458 | €1,591 | -€31,868 | -95.2% |
| Trade receivables | 40 | €8,727 | €1,029 | -€7,698 | -88.2% |
| Other amounts receivable | 41 | €24,731 | €562 | -€24,169 | -97.7% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €43,553 | €39,872 | -€3,681 | -8.5% |
| Deferred charges and accrued income | 490/1 | €9,579 | €2,206 | -€7,373 | -77.0% |
| Total equity and liabilities | 10/49 | €206,488 | €236,030 | +€29,542 | +14.3% |
| Equity | 10/15 | €197,776 | €227,532 | +€29,757 | +15.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €66,200 | €66,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,576 | €99,332 | +€29,757 | +42.8% |
| Amounts payable | 17/49 | €8,712 | €8,498 | -€214 | -2.5% |
| Amounts payable within one year | 42/48 | €7,534 | €8,498 | +€964 | +12.8% |
| Trade debts | 44 | €2,592 | €2,168 | -€424 | -16.4% |
| Suppliers | 440/4 | €2,592 | €2,168 | -€424 | -16.4% |
| Taxes, remuneration and social security | 45 | €4,943 | €6,330 | +€1,388 | +28.1% |
| Taxes | 450/3 | €3,143 | €4,530 | +€1,388 | +44.2% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,178 | - | -€1,178 | |
| Non-recurring operating income | 76A | - | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,006 | €38,950 | +€4,943 | +14.5% |
| Other operating charges | 640/8 | €2,636 | €5,918 | +€3,282 | +125% |
| Gross operating margin | 9900 | €8,814 | €74,065 | +€65,251 | +740% |
| Operating profit (loss) | 9901 | -€27,828 | €29,198 | +€57,026 | |
| Financial income | 75/76B | €841 | €670 | -€171 | -20.3% |
| Recurring financial income | 75 | €841 | €670 | -€171 | -20.3% |
| Financial charges | 65/66B | €209 | €110 | -€98 | -47.1% |
| Recurring financial charges | 65 | €209 | €110 | -€98 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,196 | €29,757 | +€56,953 | |
| Income taxes | 67/77 | -€2,717 | - | +€2,717 | |
| Profit (loss) for the period | 9904 | -€24,480 | €29,757 | +€54,236 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,480 | €29,757 | +€54,236 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.