Filius: 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.
Filius
Largest movements
- Deferred charges and accrued income -€108,697
down €108,697 (-52.1%), from €208,575 to €99,878
- Receivables within one year +€22,900
up €22,900 (+1,636%), from €1,400 to €24,300
of which Other amounts receivable: +€21,700
- Cash +€5,928
up €5,928 (+4.3%), from €137,421 to €143,349
mainly Net result for the year (+€254,042) and Deferred charges and accrued income (+€108,697)
- Other debts -€83,725
down €83,725 (-35.7%), from €234,848 to €151,124
- Gross operating margin -€67,478
down €67,478 (-17.1%), from €394,737 to €327,259
- Taxes -€21,113
down €21,113 (-21.3%), from €99,175 to €78,062
- Financial income +€16,330
up €16,330 (+540%), from €3,022 to €19,352
of which Non-recurring financial income: +€15,720
- Financial charges +€4,371
up €4,371 (+121%), from €3,613 to €7,984
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 | €442,565 | €359,799 | -€82,766 | -18.7% |
| Fixed assets | 21/28 | €9,923 | €8,019 | -€1,904 | -19.2% |
| Tangible fixed assets | 22/27 | €9,923 | €8,019 | -€1,904 | -19.2% |
| Plant, machinery and equipment | 23 | €9,923 | €6,512 | -€3,411 | -34.4% |
| Furniture and vehicles | 24 | - | €1,507 | +€1,507 | |
| Current assets | 29/58 | €432,641 | €351,780 | -€80,862 | -18.7% |
| Amounts receivable within one year | 40/41 | €1,400 | €24,300 | +€22,900 | +1,636% |
| Trade receivables | 40 | - | €1,200 | +€1,200 | |
| Other amounts receivable | 41 | €1,400 | €23,100 | +€21,700 | +1,550% |
| Current investments | 50/53 | €85,246 | €84,252 | -€993 | -1.2% |
| Cash at bank and in hand | 54/58 | €137,421 | €143,349 | +€5,928 | +4.3% |
| Deferred charges and accrued income | 490/1 | €208,575 | €99,878 | -€108,697 | -52.1% |
| Total equity and liabilities | 10/49 | €442,565 | €359,799 | -€82,766 | -18.7% |
| Equity | 10/15 | €171,060 | €173,102 | +€2,042 | +1.2% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €171,000 | €171,000 | = | 0.0% |
| Distributable reserves | 133 | €171,000 | €171,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €2,042 | +€2,042 | |
| Amounts payable | 17/49 | €271,505 | €186,697 | -€84,808 | -31.2% |
| Amounts payable within one year | 42/48 | €261,696 | €176,827 | -€84,870 | -32.4% |
| Trade debts | 44 | €24,148 | €22,853 | -€1,295 | -5.4% |
| Suppliers | 440/4 | €24,148 | €22,853 | -€1,295 | -5.4% |
| Taxes, remuneration and social security | 45 | €2,700 | €2,850 | +€150 | +5.6% |
| Taxes | 450/3 | €2,700 | €2,850 | +€150 | +5.6% |
| Other amounts payable | 47/48 | €234,848 | €151,124 | -€83,725 | -35.7% |
| Accrued charges and deferred income | 492/3 | €9,808 | €9,870 | +€62 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,375 | €4,082 | -€293 | -6.7% |
| Other operating charges | 640/8 | €2,647 | €2,441 | -€207 | -7.8% |
| Gross operating margin | 9900 | €394,737 | €327,259 | -€67,478 | -17.1% |
| Operating profit (loss) | 9901 | €387,715 | €320,737 | -€66,979 | -17.3% |
| Financial income | 75/76B | €3,022 | €19,352 | +€16,330 | +540% |
| Recurring financial income | 75 | €3,022 | €3,632 | +€610 | +20.2% |
| Non-recurring financial income | 76B | - | €15,720 | +€15,720 | |
| Financial charges | 65/66B | €3,613 | €7,984 | +€4,371 | +121% |
| Recurring financial charges | 65 | €3,613 | €7,984 | +€4,371 | +121% |
| Profit (loss) for the period before taxes | 9903 | €387,125 | €332,104 | -€55,020 | -14.2% |
| Income taxes | 67/77 | €99,175 | €78,062 | -€21,113 | -21.3% |
| Profit (loss) for the period | 9904 | €287,950 | €254,042 | -€33,908 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €287,950 | €254,042 | -€33,908 | -11.8% |
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 18 October 2026 via checked.be.