FILOSOFANT: 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.
FILOSOFANT
Largest movements
- Cash +€84,391
up €84,391 (+70.7%), from €119,409 to €203,799
mainly Net result for the year (+€77,007) and Depreciation (+€40,242)
- Tangible fixed assets -€33,155
down €33,155 (-4.6%), from €722,085 to €688,929
of which Leasing and similar rights: -€27,870
- Reserves +€77,007
up €77,007 (+100.7%), from €76,472 to €153,479
- Debts after one year -€21,168
down €21,168 (-3.2%), from €665,963 to €644,795
- Depreciation +€15,060
up €15,060 (+59.8%), from €25,182 to €40,242
- Gross operating margin +€7,529
up €7,529 (+4.4%), from €170,630 to €178,159
- Financial charges +€7,515
up €7,515 (+53.1%), from €14,148 to €21,663
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 | €875,911 | €930,806 | +€54,895 | +6.3% |
| Fixed assets | 21/28 | €722,085 | €688,929 | -€33,155 | -4.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €722,085 | €688,929 | -€33,155 | -4.6% |
| Plant, machinery and equipment | 23 | €2,190 | €7,631 | +€5,442 | +248.5% |
| Furniture and vehicles | 24 | €37,689 | €26,962 | -€10,727 | -28.5% |
| Leasing and similar rights | 25 | €682,206 | €654,336 | -€27,870 | -4.1% |
| Current assets | 29/58 | €153,826 | €241,876 | +€88,050 | +57.2% |
| Stocks and contracts in progress | 3 | €6,131 | €6,131 | = | 0.0% |
| Stocks | 30/36 | €6,131 | €6,131 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,816 | €29,577 | +€3,761 | +14.6% |
| Trade receivables | 40 | €23,861 | €25,265 | +€1,404 | +5.9% |
| Other amounts receivable | 41 | €1,954 | €4,312 | +€2,358 | +120.6% |
| Cash at bank and in hand | 54/58 | €119,409 | €203,799 | +€84,391 | +70.7% |
| Deferred charges and accrued income | 490/1 | €2,471 | €2,370 | -€102 | -4.1% |
| Total equity and liabilities | 10/49 | €875,911 | €930,806 | +€54,895 | +6.3% |
| Equity | 10/15 | €96,472 | €173,479 | +€77,007 | +79.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €76,472 | €153,479 | +€77,007 | +100.7% |
| Distributable reserves | 133 | €76,472 | €153,479 | +€77,007 | +100.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €779,439 | €757,326 | -€22,112 | -2.8% |
| Amounts payable after more than one year | 17 | €665,963 | €644,795 | -€21,168 | -3.2% |
| Financial debts | 170/4 | €665,963 | €644,795 | -€21,168 | -3.2% |
| Amounts payable within one year | 42/48 | €113,476 | €112,531 | -€945 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €20,651 | €21,168 | +€516 | +2.5% |
| Financial debts | 43 | - | €6,057 | +€6,057 | |
| Credit institutions | 430/8 | - | €6,057 | +€6,057 | |
| Trade debts | 44 | €1,940 | €1,440 | -€500 | -25.8% |
| Suppliers | 440/4 | €1,940 | €1,440 | -€500 | -25.8% |
| Taxes, remuneration and social security | 45 | €22,765 | €21,566 | -€1,199 | -5.3% |
| Taxes | 450/3 | €22,765 | €21,566 | -€1,199 | -5.3% |
| Other amounts payable | 47/48 | €68,120 | €62,301 | -€5,819 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,182 | €40,242 | +€15,060 | +59.8% |
| Other operating charges | 640/8 | €1,923 | €1,605 | -€317 | -16.5% |
| Non-recurring operating charges | 66A | €930 | €0 | -€930 | -100.0% |
| Gross operating margin | 9900 | €170,630 | €178,159 | +€7,529 | +4.4% |
| Operating profit (loss) | 9901 | €142,596 | €136,312 | -€6,284 | -4.4% |
| Financial income | 75/76B | €7 | €0 | -€7 | -97.3% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -97.3% |
| Financial charges | 65/66B | €14,148 | €21,663 | +€7,515 | +53.1% |
| Recurring financial charges | 65 | €14,148 | €21,663 | +€7,515 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €128,455 | €114,649 | -€13,806 | -10.7% |
| Income taxes | 67/77 | €36,046 | €37,642 | +€1,597 | +4.4% |
| Profit (loss) for the period | 9904 | €92,409 | €77,007 | -€15,402 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,409 | €77,007 | -€15,402 | -16.7% |
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 11 October 2026 via checked.be.