FILKAT: what changed
Two fiscal 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.
FILKAT
Largest movements
- Tangible fixed assets -€116,213
down €116,213 (-4.5%), from €2.6m to €2.5m
- Profit (loss) carried forward -€120,472
down €120,472 (-8.0%), from -€1.5m to -€1.6m
- Debts after one year -€36,981
down €36,981 (-11.0%), from €334,735 to €297,754
of which Financial debts: -€36,981
- Gross operating margin -€140,160
down €140,160 (-83.6%), from €167,581 to €27,422
- Other operating charges +€9,298
up €9,298 (+60.5%), from €15,359 to €24,657
- Depreciation -€3,198
down €3,198 (-2.7%), from €119,411 to €116,213
- Financial charges -€2,787
down €2,787 (-28.4%), from €9,811 to €7,024
of which Financial charges: -€2,787
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.
Cash bridge derived
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 | €2,613,942 | €2,472,770 | -€141,172 | -5.4% |
| Fixed assets | 21/28 | €2,587,059 | €2,470,846 | -€116,213 | -4.5% |
| Tangible fixed assets | 22/27 | €2,587,059 | €2,470,846 | -€116,213 | -4.5% |
| Land and buildings | 22 | €2,587,059 | €2,470,846 | -€116,213 | -4.5% |
| Current assets | 29/58 | €26,883 | €1,924 | -€24,959 | -92.8% |
| Cash at bank and in hand | 54/58 | €26,883 | €1,924 | -€24,959 | -92.8% |
| Total equity and liabilities | 10/49 | €2,613,942 | €2,472,770 | -€141,172 | -5.4% |
| Equity | 10/15 | €722,704 | €602,232 | -€120,472 | -16.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,161,913 | €2,161,913 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,501,209 | -€1,621,681 | -€120,472 | -8.0% |
| Amounts payable | 17/49 | €1,891,238 | €1,870,538 | -€20,701 | -1.1% |
| Amounts payable after more than one year | 17 | €334,735 | €297,754 | -€36,981 | -11.0% |
| Financial debts | 170/4 | €329,298 | €292,317 | -€36,981 | -11.2% |
| Other amounts payable | 178/9 | €5,436 | €5,436 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,556,503 | €1,572,784 | +€16,281 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €40,314 | €36,981 | -€3,333 | -8.3% |
| Trade debts | 44 | €713 | €248 | -€465 | -65.2% |
| Suppliers | 440/4 | €713 | €248 | -€465 | -65.2% |
| Other amounts payable | 47/48 | €1,515,477 | €1,535,555 | +€20,078 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,411 | €116,213 | -€3,198 | -2.7% |
| Other operating charges | 640/8 | €15,359 | €24,657 | +€9,298 | +60.5% |
| Gross operating margin | 9900 | €167,581 | €27,422 | -€140,160 | -83.6% |
| Operating profit (loss) | 9901 | €32,812 | -€113,448 | -€146,260 | |
| Financial charges | 65/66B | €9,811 | €7,024 | -€2,787 | -28.4% |
| Recurring financial charges | 65 | €9,811 | €7,024 | -€2,787 | -28.4% |
| Non-recurring financial charges | 66B | €9,811 | €7,024 | -€2,787 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €23,001 | -€120,472 | -€143,473 | |
| Profit (loss) for the period | 9904 | €23,001 | -€120,472 | -€143,473 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,001 | -€120,472 | -€143,473 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.