FilipAerts.com: 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.
FilipAerts.com
Largest movements
- Receivables within one year +€15,976
up €15,976 (+114%), from €14,010 to €29,986
of which Trade receivables: +€15,984
- Tangible fixed assets +€3,912
up €3,912 (+21.4%), from €18,303 to €22,215
of which Furniture and vehicles: +€5,051
- Deferred charges and accrued income +€1,142
up €1,142 (+12.2%), from €9,386 to €10,528
- Profit (loss) carried forward +€29,056
up €29,056, from -€10,824 to €18,231
- Other debts -€13,904
down €13,904 (-39.8%), from €34,934 to €21,030
- Trade debts +€6,954
up €6,954 (+502%), from €1,384 to €8,338
- Tax, wage and social debts -€1,155
down €1,155 (-15.2%), from €7,587 to €6,432
- Gross operating margin +€42,931
up €42,931, from -€8,600 to €34,331
- Depreciation -€1,027
down €1,027 (-20.9%), from €4,909 to €3,882
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 | €53,671 | €74,651 | +€20,980 | +39.1% |
| Fixed assets | 21/28 | €18,303 | €22,215 | +€3,912 | +21.4% |
| Tangible fixed assets | 22/27 | €18,303 | €22,215 | +€3,912 | +21.4% |
| Plant, machinery and equipment | 23 | - | €978 | +€978 | |
| Furniture and vehicles | 24 | €2,540 | €7,591 | +€5,051 | +199% |
| Other tangible fixed assets | 26 | €15,763 | €13,647 | -€2,117 | -13.4% |
| Current assets | 29/58 | €35,368 | €52,436 | +€17,068 | +48.3% |
| Amounts receivable after more than one year | 29 | €7,500 | €7,500 | = | 0.0% |
| Other amounts receivable | 291 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,010 | €29,986 | +€15,976 | +114% |
| Trade receivables | 40 | €13,945 | €29,929 | +€15,984 | +115% |
| Other amounts receivable | 41 | €65 | €57 | -€8 | -11.9% |
| Cash at bank and in hand | 54/58 | €4,471 | €4,422 | -€49 | -1.1% |
| Deferred charges and accrued income | 490/1 | €9,386 | €10,528 | +€1,142 | +12.2% |
| Total equity and liabilities | 10/49 | €53,671 | €74,651 | +€20,980 | +39.1% |
| Equity | 10/15 | €9,636 | €38,691 | +€29,056 | +302% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,824 | €18,231 | +€29,056 | |
| Amounts payable | 17/49 | €44,035 | €35,959 | -€8,076 | -18.3% |
| Amounts payable within one year | 42/48 | €44,035 | €35,959 | -€8,076 | -18.3% |
| Financial debts | 43 | €130 | €160 | +€30 | +22.9% |
| Credit institutions | 430/8 | €130 | €160 | +€30 | +22.9% |
| Trade debts | 44 | €1,384 | €8,338 | +€6,954 | +502% |
| Suppliers | 440/4 | €1,384 | €8,338 | +€6,954 | +502% |
| Taxes, remuneration and social security | 45 | €7,587 | €6,432 | -€1,155 | -15.2% |
| Taxes | 450/3 | €7,587 | €6,432 | -€1,155 | -15.2% |
| Other amounts payable | 47/48 | €34,934 | €21,030 | -€13,904 | -39.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,909 | €3,882 | -€1,027 | -20.9% |
| Other operating charges | 640/8 | €664 | €465 | -€199 | -29.9% |
| Gross operating margin | 9900 | -€8,600 | €34,331 | +€42,931 | |
| Operating profit (loss) | 9901 | -€14,173 | €29,984 | +€44,157 | |
| Financial income | 75/76B | €195 | €215 | +€20 | +10.0% |
| Recurring financial income | 75 | €195 | €215 | +€20 | +10.0% |
| Financial charges | 65/66B | €766 | €882 | +€116 | +15.1% |
| Recurring financial charges | 65 | €766 | €882 | +€116 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,745 | €29,317 | +€44,061 | |
| Income taxes | 67/77 | €282 | €261 | -€21 | -7.5% |
| Profit (loss) for the period | 9904 | -€15,027 | €29,056 | +€44,082 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,027 | €29,056 | +€44,082 |
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 15 October 2026 via checked.be.