FILLINGS CONSULTING: 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.
FILLINGS CONSULTING
Largest movements
- Cash +€19,357
up €19,357 (+50.8%), from €38,089 to €57,446
mainly Net result for the year (+€32,993) and Tax, wage and social debts (+€5,600)
- Deferred charges and accrued income +€3,915
up €3,915 (+706%), from €555 to €4,470
- Profit (loss) carried forward +€22,993
new in 2025: €22,993
- Other debts -€11,336
down €11,336 (-30.4%), from €37,328 to €25,992
- Tax, wage and social debts +€5,600
up €5,600 (+21.3%), from €26,282 to €31,882
of which Taxes: +€4,183
- Trade debts +€2,997
up €2,997 (+169%), from €1,769 to €4,767
- Gross operating margin -€17,604
down €17,604 (-26.4%), from €66,795 to €49,191
- Taxes -€4,137
down €4,137 (-25.9%), from €15,955 to €11,818
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 | €177,616 | €198,604 | +€20,987 | +11.8% |
| Fixed assets | 21/28 | €2,534 | €1,891 | -€644 | -25.4% |
| Tangible fixed assets | 22/27 | €2,534 | €1,891 | -€644 | -25.4% |
| Furniture and vehicles | 24 | €2,534 | €1,891 | -€644 | -25.4% |
| Current assets | 29/58 | €175,082 | €196,713 | +€21,631 | +12.4% |
| Amounts receivable within one year | 40/41 | €136,417 | €134,777 | -€1,641 | -1.2% |
| Trade receivables | 40 | €11,813 | €12,142 | +€329 | +2.8% |
| Other amounts receivable | 41 | €124,604 | €122,634 | -€1,970 | -1.6% |
| Current investments | 50/53 | €21 | €21 | -€0 | -1.9% |
| Cash at bank and in hand | 54/58 | €38,089 | €57,446 | +€19,357 | +50.8% |
| Deferred charges and accrued income | 490/1 | €555 | €4,470 | +€3,915 | +706% |
| Total equity and liabilities | 10/49 | €177,616 | €198,604 | +€20,987 | +11.8% |
| Equity | 10/15 | €112,101 | €135,832 | +€23,731 | +21.2% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Reserves | 13 | €104,045 | €104,783 | +€738 | +0.7% |
| Distributable reserves | 133 | €104,045 | €104,783 | +€738 | +0.7% |
| Profit (loss) carried forward | 14 | - | €22,993 | +€22,993 | |
| Amounts payable | 17/49 | €65,515 | €62,771 | -€2,744 | -4.2% |
| Amounts payable within one year | 42/48 | €65,379 | €62,665 | -€2,714 | -4.2% |
| Financial debts | 43 | - | €24 | +€24 | |
| Credit institutions | 430/8 | - | €24 | +€24 | |
| Trade debts | 44 | €1,769 | €4,767 | +€2,997 | +169% |
| Suppliers | 440/4 | €1,769 | €4,767 | +€2,997 | +169% |
| Taxes, remuneration and social security | 45 | €26,282 | €31,882 | +€5,600 | +21.3% |
| Taxes | 450/3 | €23,115 | €27,297 | +€4,183 | +18.1% |
| Remuneration and social security | 454/9 | €3,167 | €4,585 | +€1,417 | +44.8% |
| Other amounts payable | 47/48 | €37,328 | €25,992 | -€11,336 | -30.4% |
| Accrued charges and deferred income | 492/3 | €136 | €107 | -€29 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €644 | +€121 | +23.3% |
| Other operating charges | 640/8 | €440 | €538 | +€98 | +22.2% |
| Gross operating margin | 9900 | €66,795 | €49,191 | -€17,604 | -26.4% |
| Operating profit (loss) | 9901 | €65,833 | €48,009 | -€17,823 | -27.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -38.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -38.5% |
| Financial charges | 65/66B | €3,022 | €3,198 | +€176 | +5.8% |
| Recurring financial charges | 65 | €3,022 | €3,198 | +€176 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €62,811 | €44,811 | -€17,999 | -28.7% |
| Income taxes | 67/77 | €15,955 | €11,818 | -€4,137 | -25.9% |
| Profit (loss) for the period | 9904 | €46,855 | €32,993 | -€13,862 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,855 | €32,993 | -€13,862 | -29.6% |
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 31 October 2026 via checked.be.