FILIPPIN BIOL: 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.
FILIPPIN BIOL
Largest movements
- Deferred charges and accrued income +€59,165
up €59,165 (+64.4%), from €91,864 to €151,029
- Receivables within one year +€12,984
up €12,984 (+32.1%), from €40,410 to €53,394
of which Other amounts receivable: +€11,397
- Cash -€11,681
down €11,681 (-14.4%), from €81,022 to €69,341
mainly Contributions, distributions and other (-€118,938) and Deferred charges and accrued income (-€59,165)
- Tangible fixed assets +€3,570
up €3,570 (+44.8%), from €7,974 to €11,544
of which Furniture and vehicles: +€4,943
- Profit (loss) carried forward +€59,112
up €59,112 (+60.5%), from €97,752 to €156,863
- Tax, wage and social debts +€5,820
up €5,820 (+11.2%), from €52,191 to €58,012
- Gross operating margin +€81,083
up €81,083 (+56.4%), from €143,874 to €224,957
- Taxes -€19,428
down €19,428 (-37.0%), from €52,516 to €33,088
- Financial charges +€4,067
up €4,067 (+88.3%), from €4,607 to €8,674
- Financial income +€3,030
up €3,030 (+285%), from €1,063 to €4,093
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 | €279,966 | €345,469 | +€65,503 | +23.4% |
| Fixed assets | 21/28 | €7,974 | €11,544 | +€3,570 | +44.8% |
| Tangible fixed assets | 22/27 | €7,974 | €11,544 | +€3,570 | +44.8% |
| Plant, machinery and equipment | 23 | €4,957 | €3,584 | -€1,373 | -27.7% |
| Furniture and vehicles | 24 | €3,018 | €7,961 | +€4,943 | +164% |
| Current assets | 29/58 | €271,992 | €333,925 | +€61,933 | +22.8% |
| Amounts receivable within one year | 40/41 | €40,410 | €53,394 | +€12,984 | +32.1% |
| Trade receivables | 40 | - | €1,588 | +€1,588 | |
| Other amounts receivable | 41 | €40,410 | €51,807 | +€11,397 | +28.2% |
| Current investments | 50/53 | €58,697 | €60,161 | +€1,464 | +2.5% |
| Cash at bank and in hand | 54/58 | €81,022 | €69,341 | -€11,681 | -14.4% |
| Deferred charges and accrued income | 490/1 | €91,864 | €151,029 | +€59,165 | +64.4% |
| Total equity and liabilities | 10/49 | €279,966 | €345,469 | +€65,503 | +23.4% |
| Equity | 10/15 | €115,593 | €174,705 | +€59,112 | +51.1% |
| Contributions | 10/11 | €17,842 | €17,842 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,752 | €156,863 | +€59,112 | +60.5% |
| Amounts payable | 17/49 | €164,373 | €170,764 | +€6,391 | +3.9% |
| Amounts payable within one year | 42/48 | €164,373 | €170,764 | +€6,391 | +3.9% |
| Trade debts | 44 | €6,092 | €4,413 | -€1,679 | -27.6% |
| Suppliers | 440/4 | €6,092 | €4,413 | -€1,679 | -27.6% |
| Taxes, remuneration and social security | 45 | €52,191 | €58,012 | +€5,820 | +11.2% |
| Taxes | 450/3 | €52,191 | €58,012 | +€5,820 | +11.2% |
| Other amounts payable | 47/48 | €106,090 | €108,339 | +€2,249 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,396 | €4,404 | +€2,008 | +83.8% |
| Other operating charges | 640/8 | €1,970 | €1,423 | -€547 | -27.8% |
| Non-recurring operating charges | 66A | - | €3,410 | +€3,410 | |
| Gross operating margin | 9900 | €143,874 | €224,957 | +€81,083 | +56.4% |
| Operating profit (loss) | 9901 | €139,508 | €215,720 | +€76,212 | +54.6% |
| Financial income | 75/76B | €1,063 | €4,093 | +€3,030 | +285% |
| Recurring financial income | 75 | €1,063 | €4,093 | +€3,030 | +285% |
| Financial charges | 65/66B | €4,607 | €8,674 | +€4,067 | +88.3% |
| Recurring financial charges | 65 | €4,607 | €8,674 | +€4,067 | +88.3% |
| Profit (loss) for the period before taxes | 9903 | €135,964 | €211,138 | +€75,175 | +55.3% |
| Income taxes | 67/77 | €52,516 | €33,088 | -€19,428 | -37.0% |
| Profit (loss) for the period | 9904 | €83,447 | €178,050 | +€94,603 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €83,447 | €178,050 | +€94,603 | +113% |
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 16 October 2026 via checked.be.