FILJOU: 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.
FILJOU
Largest movements
- Cash -€2,807
down €2,807 (-22.7%), from €12,381 to €9,574
mainly Debts after one year (-€44,000) and Trade debts (-€4,438)
- Tangible fixed assets -€1,098
down €1,098 (-100%), from €1,098 to €0
of which Plant, machinery and equipment: -€1,098
- Deferred charges and accrued income +€581
new in 2025: €581
- Receivables within one year +€529
up €529 (+31.9%), from €1,658 to €2,187
of which Trade receivables: +€1,316
- Stocks and contracts -€180
down €180 (-23.9%), from €750 to €570
- Other debts +€47,527
new in 2025: €47,527
- Debts after one year -€44,000
no longer reported in 2025 (was €44,000)
- Trade debts -€4,438
down €4,438 (-52.6%), from €8,435 to €3,997
- Profit (loss) carried forward -€2,261
down €2,261 (-5.2%), from -€43,549 to -€45,810
- Tax, wage and social debts +€198
new in 2025: €198
- Gross operating margin -€54,179
down €54,179 (-98.5%), from €54,985 to €805
- Other operating charges -€51,631
down €51,631 (-98.3%), from €52,533 to €902
- Financial charges +€1,066
new in 2025: €1,066
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 | €15,887 | €12,913 | -€2,974 | -18.7% |
| Fixed assets | 21/28 | €1,098 | €0 | -€1,098 | -100% |
| Tangible fixed assets | 22/27 | €1,098 | €0 | -€1,098 | -100% |
| Plant, machinery and equipment | 23 | €1,098 | - | -€1,098 | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €14,789 | €12,913 | -€1,876 | -12.7% |
| Stocks and contracts in progress | 3 | €750 | €570 | -€180 | -23.9% |
| Stocks | 30/36 | €750 | €570 | -€180 | -23.9% |
| Amounts receivable within one year | 40/41 | €1,658 | €2,187 | +€529 | +31.9% |
| Trade receivables | 40 | - | €1,316 | +€1,316 | |
| Other amounts receivable | 41 | €1,658 | €871 | -€787 | -47.5% |
| Cash at bank and in hand | 54/58 | €12,381 | €9,574 | -€2,807 | -22.7% |
| Deferred charges and accrued income | 490/1 | - | €581 | +€581 | |
| Total equity and liabilities | 10/49 | €15,887 | €12,913 | -€2,974 | -18.7% |
| Equity | 10/15 | -€36,549 | -€38,810 | -€2,261 | -6.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | - | -€7,000 | |
| Issued capital | 100 | €7,000 | - | -€7,000 | |
| Profit (loss) carried forward | 14 | -€43,549 | -€45,810 | -€2,261 | -5.2% |
| Amounts payable | 17/49 | €52,435 | €51,722 | -€713 | -1.4% |
| Amounts payable after more than one year | 17 | €44,000 | - | -€44,000 | |
| Other amounts payable | 178/9 | €44,000 | - | -€44,000 | |
| Amounts payable within one year | 42/48 | €8,435 | €51,722 | +€43,287 | +513% |
| Trade debts | 44 | €8,435 | €3,997 | -€4,438 | -52.6% |
| Suppliers | 440/4 | €8,435 | €3,997 | -€4,438 | -52.6% |
| Taxes, remuneration and social security | 45 | - | €198 | +€198 | |
| Taxes | 450/3 | - | €198 | +€198 | |
| Other amounts payable | 47/48 | - | €47,527 | +€47,527 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,365 | €1,098 | -€267 | -19.6% |
| Other operating charges | 640/8 | €52,533 | €902 | -€51,631 | -98.3% |
| Gross operating margin | 9900 | €54,985 | €805 | -€54,179 | -98.5% |
| Operating profit (loss) | 9901 | €1,087 | -€1,195 | -€2,282 | |
| Financial charges | 65/66B | - | €1,066 | +€1,066 | |
| Recurring financial charges | 65 | - | €1,066 | +€1,066 | |
| Profit (loss) for the period before taxes | 9903 | €1,087 | -€2,261 | -€3,348 | |
| Profit (loss) for the period | 9904 | €1,087 | -€2,261 | -€3,348 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,087 | -€2,261 | -€3,348 |
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 23 October 2026 via checked.be.