FILIP VAN KELECOM: 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 VAN KELECOM
Largest movements
- Tangible fixed assets -€35,877
down €35,877 (-5.8%), from €623,772 to €587,895
of which Land and buildings: -€36,710
- Cash +€28,104
up €28,104 (+9.2%), from €305,776 to €333,880
mainly Depreciation (+€36,924) and Deferred charges and accrued income (+€2,946)
- Profit (loss) carried forward -€11,520
down €11,520 (-66.7%), from €17,275 to €5,755
- Gross operating margin -€8,562
down €8,562 (-21.5%), from €39,752 to €31,190
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 | €935,438 | €923,068 | -€12,370 | -1.3% |
| Fixed assets | 21/28 | €623,772 | €587,895 | -€35,877 | -5.8% |
| Tangible fixed assets | 22/27 | €623,772 | €587,895 | -€35,877 | -5.8% |
| Land and buildings | 22 | €623,195 | €586,485 | -€36,710 | -5.9% |
| Plant, machinery and equipment | 23 | €577 | €1,410 | +€833 | +144% |
| Current assets | 29/58 | €311,666 | €335,173 | +€23,508 | +7.5% |
| Amounts receivable within one year | 40/41 | €1,651 | - | -€1,651 | |
| Trade receivables | 40 | €1,651 | - | -€1,651 | |
| Cash at bank and in hand | 54/58 | €305,776 | €333,880 | +€28,104 | +9.2% |
| Deferred charges and accrued income | 490/1 | €4,239 | €1,293 | -€2,946 | -69.5% |
| Total equity and liabilities | 10/49 | €935,438 | €923,068 | -€12,370 | -1.3% |
| Equity | 10/15 | €932,950 | €921,431 | -€11,520 | -1.2% |
| Contributions | 10/11 | €12,363 | €12,363 | = | 0.0% |
| Reserves | 13 | €903,312 | €903,312 | = | 0.0% |
| Distributable reserves | 133 | €903,312 | €903,312 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,275 | €5,755 | -€11,520 | -66.7% |
| Amounts payable | 17/49 | €2,488 | €1,637 | -€850 | -34.2% |
| Amounts payable within one year | 42/48 | €513 | €1,556 | +€1,043 | +203% |
| Trade debts | 44 | - | €628 | +€628 | |
| Suppliers | 440/4 | - | €628 | +€628 | |
| Other amounts payable | 47/48 | €513 | €928 | +€415 | +80.9% |
| Accrued charges and deferred income | 492/3 | €1,974 | €82 | -€1,893 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,783 | €36,924 | +€140 | +0.4% |
| Other operating charges | 640/8 | €5,418 | €5,730 | +€312 | +5.8% |
| Gross operating margin | 9900 | €39,752 | €31,190 | -€8,562 | -21.5% |
| Operating profit (loss) | 9901 | -€2,449 | -€11,464 | -€9,014 | -368% |
| Financial charges | 65/66B | €89 | €56 | -€33 | -37.1% |
| Recurring financial charges | 65 | €89 | €56 | -€33 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,538 | -€11,520 | -€8,981 | -354% |
| Profit (loss) for the period | 9904 | -€2,538 | -€11,520 | -€8,981 | -354% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,538 | -€11,520 | -€8,981 | -354% |
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.