FILPRO: 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.
FILPRO
Largest movements
- Cash +€43,453
up €43,453 (+41.9%), from €103,791 to €147,244
mainly Net result for the year (+€50,199) and Depreciation (+€37,266)
- Receivables within one year -€30,304
down €30,304 (-28.1%), from €107,862 to €77,558
of which Trade receivables: -€33,257
- Reserves +€38,032
up €38,032 (+20.6%), from €184,512 to €222,544
of which Distributable reserves: +€39,501
- Debts after one year -€28,052
down €28,052 (-13.3%), from €211,373 to €183,321
- Other debts -€10,000
down €10,000 (-30.5%), from €32,820 to €22,820
- Tax, wage and social debts +€7,361
up €7,361 (+42.8%), from €17,189 to €24,550
- Trade debts +€6,306
up €6,306 (+63.8%), from €9,877 to €16,183
- Depreciation +€7,991
up €7,991 (+27.3%), from €29,275 to €37,266
- Gross operating margin -€4,062
down €4,062 (-3.4%), from €118,891 to €114,829
- Taxes -€2,299
down €2,299 (-10.2%), from €22,520 to €20,221
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 | €619,671 | €628,912 | +€9,241 | +1.5% |
| Fixed assets | 21/28 | €376,913 | €373,230 | -€3,683 | -1.0% |
| Tangible fixed assets | 22/27 | €371,823 | €368,140 | -€3,683 | -1.0% |
| Land and buildings | 22 | €306,453 | €295,921 | -€10,532 | -3.4% |
| Plant, machinery and equipment | 23 | €18,064 | €12,244 | -€5,820 | -32.2% |
| Furniture and vehicles | 24 | €34,920 | €57,498 | +€22,578 | +64.7% |
| Leasing and similar rights | 25 | €12,386 | €2,477 | -€9,909 | -80.0% |
| Financial fixed assets | 28 | €5,090 | €5,090 | = | 0.0% |
| Current assets | 29/58 | €242,758 | €255,682 | +€12,924 | +5.3% |
| Stocks and contracts in progress | 3 | €24,792 | €27,016 | +€2,224 | +9.0% |
| Stocks | 30/36 | €24,792 | €27,016 | +€2,224 | +9.0% |
| Amounts receivable within one year | 40/41 | €107,862 | €77,558 | -€30,304 | -28.1% |
| Trade receivables | 40 | €106,015 | €72,758 | -€33,257 | -31.4% |
| Other amounts receivable | 41 | €1,847 | €4,800 | +€2,953 | +160% |
| Cash at bank and in hand | 54/58 | €103,791 | €147,244 | +€43,453 | +41.9% |
| Deferred charges and accrued income | 490/1 | €6,313 | €3,864 | -€2,449 | -38.8% |
| Total equity and liabilities | 10/49 | €619,671 | €628,912 | +€9,241 | +1.5% |
| Equity | 10/15 | €295,915 | €334,115 | +€38,200 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €184,512 | €222,544 | +€38,032 | +20.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,055 | €31,586 | -€1,469 | -4.4% |
| Distributable reserves | 133 | €149,597 | €189,098 | +€39,501 | +26.4% |
| Profit (loss) carried forward | 14 | €92,803 | €92,971 | +€168 | +0.2% |
| Provisions and deferred taxes | 16 | €17,028 | €16,271 | -€757 | -4.4% |
| Deferred taxes | 168 | €17,028 | €16,271 | -€757 | -4.4% |
| Amounts payable | 17/49 | €306,728 | €278,526 | -€28,202 | -9.2% |
| Amounts payable after more than one year | 17 | €211,373 | €183,321 | -€28,052 | -13.3% |
| Financial debts | 170/4 | €211,373 | €183,321 | -€28,052 | -13.3% |
| Amounts payable within one year | 42/48 | €92,255 | €91,605 | -€650 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €32,369 | €28,052 | -€4,317 | -13.3% |
| Trade debts | 44 | €9,877 | €16,183 | +€6,306 | +63.8% |
| Suppliers | 440/4 | €9,877 | €16,183 | +€6,306 | +63.8% |
| Taxes, remuneration and social security | 45 | €17,189 | €24,550 | +€7,361 | +42.8% |
| Taxes | 450/3 | €17,189 | €24,550 | +€7,361 | +42.8% |
| Other amounts payable | 47/48 | €32,820 | €22,820 | -€10,000 | -30.5% |
| Accrued charges and deferred income | 492/3 | €3,100 | €3,600 | +€500 | +16.1% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,275 | €37,266 | +€7,991 | +27.3% |
| Other operating charges | 640/8 | €2,199 | €2,454 | +€255 | +11.6% |
| Gross operating margin | 9900 | €118,891 | €114,829 | -€4,062 | -3.4% |
| Operating profit (loss) | 9901 | €87,417 | €75,109 | -€12,308 | -14.1% |
| Financial income | 75/76B | €75 | €113 | +€38 | +50.7% |
| Recurring financial income | 75 | €75 | €113 | +€38 | +50.7% |
| Financial charges | 65/66B | €4,664 | €5,559 | +€895 | +19.2% |
| Recurring financial charges | 65 | €4,664 | €5,559 | +€895 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €82,828 | €69,663 | -€13,165 | -15.9% |
| Transfer from deferred taxes | 780 | €757 | €757 | = | 0.0% |
| Income taxes | 67/77 | €22,520 | €20,221 | -€2,299 | -10.2% |
| Profit (loss) for the period | 9904 | €61,065 | €50,199 | -€10,866 | -17.8% |
| Transfer from tax-exempt reserves | 789 | €1,469 | €1,469 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,534 | €51,668 | -€10,866 | -17.4% |
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 23 October 2026 via checked.be.