FILLOU: 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.
FILLOU
Largest movements
- Receivables within one year -€48,296
down €48,296 (-90.5%), from €53,392 to €5,097
of which Other amounts receivable: -€52,621
- Tangible fixed assets -€30,423
down €30,423 (-7.5%), from €408,188 to €377,765
- Reserves -€65,198
down €65,198 (-74.6%), from €87,403 to €22,205
of which Distributable reserves: -€65,198
- Revaluation surpluses -€20,610
down €20,610 (-6.1%), from €340,338 to €319,728
- Gross operating margin -€27,185
down €27,185 (-38.8%), from €70,132 to €42,947
- Depreciation -€18,235
down €18,235 (-37.5%), from €48,658 to €30,423
- Taxes +€3,450
up €3,450 (+109.5%), from €3,151 to €6,601
- Other operating charges -€2,215
down €2,215 (-25.2%), from €8,796 to €6,581
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 | €462,913 | €384,225 | -€78,688 | -17.0% |
| Fixed assets | 21/28 | €408,188 | €377,765 | -€30,423 | -7.5% |
| Tangible fixed assets | 22/27 | €408,188 | €377,765 | -€30,423 | -7.5% |
| Land and buildings | 22 | €408,188 | €377,765 | -€30,423 | -7.5% |
| Current assets | 29/58 | €54,725 | €6,460 | -€48,265 | -88.2% |
| Amounts receivable within one year | 40/41 | €53,392 | €5,097 | -€48,296 | -90.5% |
| Trade receivables | 40 | €771 | €5,097 | +€4,325 | +560.8% |
| Other amounts receivable | 41 | €52,621 | €0 | -€52,621 | -100.0% |
| Cash at bank and in hand | 54/58 | €12 | €62 | +€50 | +417.7% |
| Deferred charges and accrued income | 490/1 | €1,321 | €1,302 | -€19 | -1.5% |
| Total equity and liabilities | 10/49 | €462,913 | €384,225 | -€78,688 | -17.0% |
| Equity | 10/15 | €459,110 | €373,302 | -€85,808 | -18.7% |
| Contributions | 10/11 | €31,369 | €31,369 | = | 0.0% |
| Revaluation surpluses | 12 | €340,338 | €319,728 | -€20,610 | -6.1% |
| Reserves | 13 | €87,403 | €22,205 | -€65,198 | -74.6% |
| Tax-exempt reserves | 132 | €580 | €580 | = | 0.0% |
| Distributable reserves | 133 | €86,823 | €21,625 | -€65,198 | -75.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,803 | €10,923 | +€7,120 | +187.2% |
| Amounts payable within one year | 42/48 | €3,803 | €10,923 | +€7,120 | +187.2% |
| Trade debts | 44 | €151 | €3,814 | +€3,663 | +2426.8% |
| Suppliers | 440/4 | €151 | €3,814 | +€3,663 | +2426.8% |
| Taxes, remuneration and social security | 45 | €3,151 | €6,601 | +€3,450 | +109.5% |
| Taxes | 450/3 | €3,151 | €6,601 | +€3,450 | +109.5% |
| Other amounts payable | 47/48 | €501 | €508 | +€6 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,658 | €30,423 | -€18,235 | -37.5% |
| Other operating charges | 640/8 | €8,796 | €6,581 | -€2,215 | -25.2% |
| Gross operating margin | 9900 | €70,132 | €42,947 | -€27,185 | -38.8% |
| Operating profit (loss) | 9901 | €12,678 | €5,943 | -€6,735 | -53.1% |
| Financial charges | 65/66B | €76 | €150 | +€74 | +98.6% |
| Recurring financial charges | 65 | €76 | €150 | +€74 | +98.6% |
| Profit (loss) for the period before taxes | 9903 | €12,602 | €5,793 | -€6,810 | -54.0% |
| Income taxes | 67/77 | €3,151 | €6,601 | +€3,450 | +109.5% |
| Profit (loss) for the period | 9904 | €9,452 | -€808 | -€10,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,452 | -€808 | -€10,260 |
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 9 October 2026 via checked.be.