Filoen: 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.
Filoen
Largest movements
- Receivables within one year -€34,259
down €34,259 (-68.1%), from €50,342 to €16,084
of which Trade receivables: -€40,843
- Financial fixed assets +€27,500
up €27,500 (+11.1%), from €247,500 to €275,000
- Trade debts -€33,978
down €33,978 (-96.2%), from €35,303 to €1,325
- Debts after one year +€23,114
up €23,114 (+21.8%), from €105,798 to €128,912
- Profit (loss) carried forward +€18,700
up €18,700 (+16.5%), from €113,461 to €132,162
- Other debts -€8,372
down €8,372 (-48.2%), from €17,352 to €8,979
- Tax, wage and social debts -€4,212
no longer reported in 2025 (was €4,212)
- Gross operating margin -€8,378
down €8,378 (-22.2%), from €37,817 to €29,438
- Taxes -€2,314
down €2,314 (-30.0%), from €7,700 to €5,386
- Financial charges +€1,559
up €1,559 (+108.6%), from €1,435 to €2,995
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 | €308,279 | €304,234 | -€4,046 | -1.3% |
| Fixed assets | 21/28 | €248,833 | €279,289 | +€30,456 | +12.2% |
| Tangible fixed assets | 22/27 | €1,333 | €4,289 | +€2,956 | +221.8% |
| Furniture and vehicles | 24 | €1,333 | €4,289 | +€2,956 | +221.8% |
| Financial fixed assets | 28 | €247,500 | €275,000 | +€27,500 | +11.1% |
| Current assets | 29/58 | €59,447 | €24,945 | -€34,502 | -58.0% |
| Amounts receivable within one year | 40/41 | €50,342 | €16,084 | -€34,259 | -68.1% |
| Trade receivables | 40 | €46,736 | €5,894 | -€40,843 | -87.4% |
| Other amounts receivable | 41 | €3,606 | €10,190 | +€6,584 | +182.6% |
| Cash at bank and in hand | 54/58 | €8,814 | €7,981 | -€833 | -9.4% |
| Deferred charges and accrued income | 490/1 | €291 | €880 | +€589 | +202.8% |
| Total equity and liabilities | 10/49 | €308,279 | €304,234 | -€4,046 | -1.3% |
| Equity | 10/15 | €118,461 | €137,162 | +€18,700 | +15.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,461 | €132,162 | +€18,700 | +16.5% |
| Amounts payable | 17/49 | €189,818 | €167,072 | -€22,746 | -12.0% |
| Amounts payable after more than one year | 17 | €105,798 | €128,912 | +€23,114 | +21.8% |
| Financial debts | 170/4 | €105,798 | €128,912 | +€23,114 | +21.8% |
| Amounts payable within one year | 42/48 | €83,967 | €35,068 | -€48,900 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €27,100 | €24,763 | -€2,337 | -8.6% |
| Trade debts | 44 | €35,303 | €1,325 | -€33,978 | -96.2% |
| Suppliers | 440/4 | €35,303 | €1,325 | -€33,978 | -96.2% |
| Taxes, remuneration and social security | 45 | €4,212 | - | -€4,212 | |
| Taxes | 450/3 | €4,212 | - | -€4,212 | |
| Other amounts payable | 47/48 | €17,352 | €8,979 | -€8,372 | -48.2% |
| Accrued charges and deferred income | 492/3 | €53 | €3,093 | +€3,040 | +5735.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,049 | €1,426 | +€376 | +35.9% |
| Other operating charges | 640/8 | €913 | €932 | +€19 | +2.0% |
| Gross operating margin | 9900 | €37,817 | €29,438 | -€8,378 | -22.2% |
| Operating profit (loss) | 9901 | €35,854 | €27,081 | -€8,773 | -24.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,435 | €2,995 | +€1,559 | +108.6% |
| Recurring financial charges | 65 | €1,435 | €2,995 | +€1,559 | +108.6% |
| Profit (loss) for the period before taxes | 9903 | €34,419 | €24,087 | -€10,332 | -30.0% |
| Income taxes | 67/77 | €7,700 | €5,386 | -€2,314 | -30.0% |
| Profit (loss) for the period | 9904 | €26,719 | €18,700 | -€8,019 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,719 | €18,700 | -€8,019 | -30.0% |
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 8 October 2026 via checked.be.