FILMOR: 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.
FILMOR
Largest movements
- Receivables within one year +€150,129
up €150,129 (+26.7%), from €563,246 to €713,374
of which Other amounts receivable: +€148,870
- Cash -€19,829
down €19,829 (-4.6%), from €434,360 to €414,531
mainly Receivables within one year (-€150,129) and Other debts (-€30,572)
- Reserves +€153,000
up €153,000 (+16.5%), from €928,944 to €1.1m
of which Distributable reserves: +€153,000
- Other debts -€30,572
no longer reported in 2025 (was €30,572)
- Gross operating margin +€42,746
up €42,746 (+23.3%), from €183,155 to €225,901
- Depreciation -€21,266
down €21,266 (-97.2%), from €21,881 to €615
- Taxes +€15,934
up €15,934 (+30.8%), from €51,689 to €67,623
- Financial income -€7,667
down €7,667 (-62.1%), from €12,353 to €4,686
- Financial charges -€2,949
down €2,949 (-63.1%), from €4,669 to €1,721
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 | €1,006,988 | €1,136,375 | +€129,387 | +12.8% |
| Fixed assets | 21/28 | €700 | €85 | -€615 | -87.9% |
| Tangible fixed assets | 22/27 | €615 | - | -€615 | |
| Plant, machinery and equipment | 23 | €615 | - | -€615 | |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €1,006,288 | €1,136,290 | +€130,002 | +12.9% |
| Amounts receivable within one year | 40/41 | €563,246 | €713,374 | +€150,129 | +26.7% |
| Trade receivables | 40 | €61,332 | €62,590 | +€1,258 | +2.1% |
| Other amounts receivable | 41 | €501,914 | €650,784 | +€148,870 | +29.7% |
| Cash at bank and in hand | 54/58 | €434,360 | €414,531 | -€19,829 | -4.6% |
| Deferred charges and accrued income | 490/1 | €8,683 | €8,385 | -€298 | -3.4% |
| Total equity and liabilities | 10/49 | €1,006,988 | €1,136,375 | +€129,387 | +12.8% |
| Equity | 10/15 | €947,544 | €1,100,706 | +€153,162 | +16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €928,944 | €1,081,944 | +€153,000 | +16.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €149,040 | €149,040 | = | 0.0% |
| Distributable reserves | 133 | €778,044 | €931,044 | +€153,000 | +19.7% |
| Profit (loss) carried forward | 14 | - | €162 | +€162 | |
| Amounts payable | 17/49 | €59,444 | €35,669 | -€23,775 | -40.0% |
| Amounts payable within one year | 42/48 | €56,741 | €35,669 | -€21,072 | -37.1% |
| Trade debts | 44 | €845 | €6,606 | +€5,761 | +681.9% |
| Suppliers | 440/4 | €845 | €6,606 | +€5,761 | +681.9% |
| Taxes, remuneration and social security | 45 | €25,324 | €29,063 | +€3,739 | +14.8% |
| Taxes | 450/3 | €25,324 | €29,063 | +€3,739 | +14.8% |
| Other amounts payable | 47/48 | €30,572 | - | -€30,572 | |
| Accrued charges and deferred income | 492/3 | €2,703 | - | -€2,703 | |
| Non-recurring operating income | 76A | €1,629 | - | -€1,629 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,881 | €615 | -€21,266 | -97.2% |
| Other operating charges | 640/8 | €8,298 | €7,466 | -€832 | -10.0% |
| Gross operating margin | 9900 | €183,155 | €225,901 | +€42,746 | +23.3% |
| Operating profit (loss) | 9901 | €152,976 | €217,820 | +€64,844 | +42.4% |
| Financial income | 75/76B | €12,353 | €4,686 | -€7,667 | -62.1% |
| Recurring financial income | 75 | €12,353 | €4,686 | -€7,667 | -62.1% |
| Financial charges | 65/66B | €4,669 | €1,721 | -€2,949 | -63.1% |
| Recurring financial charges | 65 | €4,669 | €1,721 | -€2,949 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | €160,660 | €220,785 | +€60,125 | +37.4% |
| Income taxes | 67/77 | €51,689 | €67,623 | +€15,934 | +30.8% |
| Profit (loss) for the period | 9904 | €108,970 | €153,162 | +€44,192 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €108,970 | €153,162 | +€44,192 | +40.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.