FILIPPUUR C & C: 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.
FILIPPUUR C & C
Largest movements
- Tangible fixed assets -€14,098
down €14,098 (-20.5%), from €68,763 to €54,665
- Cash -€12,404
down €12,404 (-36.2%), from €34,302 to €21,898
mainly Debts after one year (-€8,012) and Current portion of long-term debt (-€6,842)
- Receivables within one year +€5,264
up €5,264 (+44.5%), from €11,827 to €17,091
of which Other amounts receivable: +€3,969
- Deferred charges and accrued income +€1,885
up €1,885 (+42.0%), from €4,484 to €6,368
- Debts after one year -€8,012
down €8,012 (-33.4%), from €24,017 to €16,005
- Current portion of long-term debt -€6,842
down €6,842 (-46.1%), from €14,854 to €8,012
- Profit (loss) carried forward -€3,905
down €3,905 (-44.0%), from -€8,865 to -€12,769
- Trade debts +€3,451
up €3,451 (+42.4%), from €8,140 to €11,591
- Tax, wage and social debts -€3,056
down €3,056 (-54.5%), from €5,602 to €2,546
of which Remuneration and social security: -€3,188
- Staff costs -€4,597
down €4,597 (-41.7%), from €11,013 to €6,417
- Depreciation -€4,148
down €4,148 (-16.7%), from €24,883 to €20,734
- Gross operating margin -€3,883
down €3,883 (-12.7%), from €30,617 to €26,734
- Other operating charges +€503
up €503 (+36.0%), from €1,396 to €1,900
- Financial income +€320
up €320 (+1,067,433%), from €0 to €320
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 | €122,326 | €102,973 | -€19,352 | -15.8% |
| Fixed assets | 21/28 | €70,413 | €56,315 | -€14,098 | -20.0% |
| Tangible fixed assets | 22/27 | €68,763 | €54,665 | -€14,098 | -20.5% |
| Land and buildings | 22 | €30,744 | €27,002 | -€3,742 | -12.2% |
| Plant, machinery and equipment | 23 | €22,083 | €17,267 | -€4,816 | -21.8% |
| Furniture and vehicles | 24 | €15,936 | €10,396 | -€5,540 | -34.8% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €51,913 | €46,658 | -€5,255 | -10.1% |
| Stocks and contracts in progress | 3 | €1,300 | €1,300 | = | 0.0% |
| Stocks | 30/36 | €1,300 | €1,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,827 | €17,091 | +€5,264 | +44.5% |
| Trade receivables | 40 | €1,388 | €2,683 | +€1,295 | +93.3% |
| Other amounts receivable | 41 | €10,439 | €14,409 | +€3,969 | +38.0% |
| Cash at bank and in hand | 54/58 | €34,302 | €21,898 | -€12,404 | -36.2% |
| Deferred charges and accrued income | 490/1 | €4,484 | €6,368 | +€1,885 | +42.0% |
| Total equity and liabilities | 10/49 | €122,326 | €102,973 | -€19,352 | -15.8% |
| Equity | 10/15 | €68,173 | €64,268 | -€3,905 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,838 | €70,838 | = | 0.0% |
| Distributable reserves | 133 | €70,838 | €70,838 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,865 | -€12,769 | -€3,905 | -44.0% |
| Amounts payable | 17/49 | €54,153 | €38,705 | -€15,448 | -28.5% |
| Amounts payable after more than one year | 17 | €24,017 | €16,005 | -€8,012 | -33.4% |
| Financial debts | 170/4 | €24,017 | €16,005 | -€8,012 | -33.4% |
| Amounts payable within one year | 42/48 | €29,585 | €22,150 | -€7,435 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €14,854 | €8,012 | -€6,842 | -46.1% |
| Trade debts | 44 | €8,140 | €11,591 | +€3,451 | +42.4% |
| Suppliers | 440/4 | €8,140 | €11,591 | +€3,451 | +42.4% |
| Taxes, remuneration and social security | 45 | €5,602 | €2,546 | -€3,056 | -54.5% |
| Taxes | 450/3 | €1,441 | €1,574 | +€133 | +9.2% |
| Remuneration and social security | 454/9 | €4,161 | €973 | -€3,188 | -76.6% |
| Other amounts payable | 47/48 | €989 | €0 | -€989 | -100% |
| Accrued charges and deferred income | 492/3 | €550 | €550 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €11,013 | €6,417 | -€4,597 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,883 | €20,734 | -€4,148 | -16.7% |
| Other operating charges | 640/8 | €1,396 | €1,900 | +€503 | +36.0% |
| Gross operating margin | 9900 | €30,617 | €26,734 | -€3,883 | -12.7% |
| Operating profit (loss) | 9901 | -€6,675 | -€2,316 | +€4,359 | +65.3% |
| Financial income | 75/76B | €0 | €320 | +€320 | +1,067,433% |
| Recurring financial income | 75 | €0 | €320 | +€320 | +1,067,433% |
| Financial charges | 65/66B | €1,904 | €1,609 | -€295 | -15.5% |
| Recurring financial charges | 65 | €1,904 | €1,609 | -€295 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,580 | -€3,605 | +€4,974 | +58.0% |
| Income taxes | 67/77 | €285 | €299 | +€14 | +5.0% |
| Profit (loss) for the period | 9904 | -€8,865 | -€3,905 | +€4,960 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,865 | -€3,905 | +€4,960 | +56.0% |
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 29 October 2026 via checked.be.