FILOVEST: 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.
FILOVEST
Largest movements
- Current investments -€65,050
down €65,050 (-98.6%), from €66,000 to €950
- Cash +€40,805
up €40,805 (+57.5%), from €70,994 to €111,799
mainly Current investments (+€65,050) and Net result for the year (+€37,901)
- Receivables within one year +€38,115
up €38,115 (+111%), from €34,283 to €72,398
of which Trade receivables: +€24,145
- Tangible fixed assets -€10,200
down €10,200 (-80.4%), from €12,691 to €2,491
of which Furniture and vehicles: -€9,900
- Reserves +€175,805
new in 2025: €175,805
- Profit (loss) carried forward -€137,904
no longer reported in 2025 (was €137,904)
- Tax, wage and social debts -€27,518
down €27,518 (-78.8%), from €34,912 to €7,394
- Trade debts -€5,665
down €5,665 (-55.5%), from €10,212 to €4,547
- Gross operating margin -€5,673
down €5,673 (-9.8%), from €57,978 to €52,305
- Depreciation -€5,339
down €5,339 (-79.7%), from €6,697 to €1,359
- Financial income -€1,376
down €1,376 (-99.8%), from €1,379 to €3
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 | €186,770 | €189,746 | +€2,976 | +1.6% |
| Fixed assets | 21/28 | €12,691 | €2,491 | -€10,200 | -80.4% |
| Intangible fixed assets | 21 | €1 | €0 | -€0 | -36.4% |
| Tangible fixed assets | 22/27 | €12,691 | €2,491 | -€10,200 | -80.4% |
| Plant, machinery and equipment | 23 | €861 | €561 | -€300 | -34.9% |
| Furniture and vehicles | 24 | €11,830 | €1,930 | -€9,900 | -83.7% |
| Current assets | 29/58 | €174,079 | €187,255 | +€13,176 | +7.6% |
| Amounts receivable within one year | 40/41 | €34,283 | €72,398 | +€38,115 | +111% |
| Trade receivables | 40 | €33,983 | €58,128 | +€24,145 | +71.0% |
| Other amounts receivable | 41 | €300 | €14,270 | +€13,970 | +4,657% |
| Current investments | 50/53 | €66,000 | €950 | -€65,050 | -98.6% |
| Cash at bank and in hand | 54/58 | €70,994 | €111,799 | +€40,805 | +57.5% |
| Deferred charges and accrued income | 490/1 | €2,802 | €2,107 | -€694 | -24.8% |
| Total equity and liabilities | 10/49 | €186,770 | €189,746 | +€2,976 | +1.6% |
| Equity | 10/15 | €139,904 | €177,805 | +€37,901 | +27.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €175,805 | +€175,805 | |
| Distributable reserves | 133 | - | €175,805 | +€175,805 | |
| Profit (loss) carried forward | 14 | €137,904 | - | -€137,904 | |
| Amounts payable | 17/49 | €46,866 | €11,941 | -€34,925 | -74.5% |
| Amounts payable within one year | 42/48 | €46,866 | €11,941 | -€34,925 | -74.5% |
| Trade debts | 44 | €10,212 | €4,547 | -€5,665 | -55.5% |
| Suppliers | 440/4 | €10,212 | €4,547 | -€5,665 | -55.5% |
| Taxes, remuneration and social security | 45 | €34,912 | €7,394 | -€27,518 | -78.8% |
| Taxes | 450/3 | €34,912 | €7,394 | -€27,518 | -78.8% |
| Other amounts payable | 47/48 | €1,742 | - | -€1,742 | |
| Non-recurring operating income | 76A | - | €825 | +€825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,697 | €1,359 | -€5,339 | -79.7% |
| Other operating charges | 640/8 | €682 | €736 | +€54 | +7.9% |
| Gross operating margin | 9900 | €57,978 | €52,305 | -€5,673 | -9.8% |
| Operating profit (loss) | 9901 | €50,599 | €50,210 | -€389 | -0.8% |
| Financial income | 75/76B | €1,379 | €3 | -€1,376 | -99.8% |
| Recurring financial income | 75 | €1,379 | €3 | -€1,376 | -99.8% |
| Financial charges | 65/66B | €318 | €107 | -€211 | -66.3% |
| Recurring financial charges | 65 | €318 | €107 | -€211 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €51,660 | €50,106 | -€1,553 | -3.0% |
| Income taxes | 67/77 | €12,058 | €12,206 | +€148 | +1.2% |
| Profit (loss) for the period | 9904 | €39,602 | €37,901 | -€1,701 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,602 | €37,901 | -€1,701 | -4.3% |
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.