FILS & FISTON: what changed
FILS & FISTON
Largest movements
- Receivables within one year -€29,028
down €29,028 (-50.6%), from €57,318 to €28,290
of which Trade receivables: -€40,203
- Cash -€2,128
down €2,128 (-46.0%), from €4,626 to €2,498
mainly Advances received (-€15,000) and Net result for the year (-€8,382)
- Tangible fixed assets +€1,863
up €1,863 (+227%), from €821 to €2,684
of which Furniture and vehicles: +€2,119
- Advances received -€15,000
no longer reported in 2024 (was €15,000)
- Profit (loss) carried forward -€8,382
down €8,382 (-97.3%), from €8,611 to €229
- Current portion of long-term debt -€2,903
no longer reported in 2024 (was €2,903)
- Other debts -€2,369
down €2,369 (-17.5%), from €13,503 to €11,134
- Trade debts -€639
down €639 (-3.7%), from €17,148 to €16,509
- Gross operating margin -€6,920
down €6,920, from €5,160 to -€1,761
- Staff costs +€2,521
new in 2024: €2,521
- Taxes -€1,493
no longer reported in 2024 (was €1,493)
- Depreciation -€417
down €417 (-11.7%), from €3,554 to €3,137
- Other operating charges +€141
up €141 (+21.4%), from €661 to €802
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,765 | €33,472 | -€29,293 | -46.7% |
| Fixed assets | 21/28 | €821 | €2,684 | +€1,863 | +227% |
| Tangible fixed assets | 22/27 | €821 | €2,684 | +€1,863 | +227% |
| Plant, machinery and equipment | 23 | €256 | - | -€256 | |
| Furniture and vehicles | 24 | €565 | €2,684 | +€2,119 | +375% |
| Current assets | 29/58 | €61,944 | €30,787 | -€31,156 | -50.3% |
| Amounts receivable within one year | 40/41 | €57,318 | €28,290 | -€29,028 | -50.6% |
| Trade receivables | 40 | €53,260 | €13,058 | -€40,203 | -75.5% |
| Other amounts receivable | 41 | €4,058 | €15,232 | +€11,174 | +275% |
| Cash at bank and in hand | 54/58 | €4,626 | €2,498 | -€2,128 | -46.0% |
| Total equity and liabilities | 10/49 | €62,765 | €33,472 | -€29,293 | -46.7% |
| Equity | 10/15 | €14,211 | €5,829 | -€8,382 | -59.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €4,600 | €4,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,600 | - | -€4,600 | |
| Reserves not available under the articles | 1311 | €4,600 | - | -€4,600 | |
| Distributable reserves | 133 | - | €4,600 | +€4,600 | |
| Profit (loss) carried forward | 14 | €8,611 | €229 | -€8,382 | -97.3% |
| Amounts payable | 17/49 | €48,554 | €27,643 | -€20,912 | -43.1% |
| Amounts payable within one year | 42/48 | €48,554 | €27,643 | -€20,912 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €2,903 | - | -€2,903 | |
| Trade debts | 44 | €17,148 | €16,509 | -€639 | -3.7% |
| Suppliers | 440/4 | €17,148 | €16,509 | -€639 | -3.7% |
| Advances received on contracts in progress | 46 | €15,000 | - | -€15,000 | |
| Other amounts payable | 47/48 | €13,503 | €11,134 | -€2,369 | -17.5% |
| Non-recurring operating income | 76A | €9,294 | €12,693 | +€3,399 | +36.6% |
| Remuneration, social security and pensions | 62 | - | €2,521 | +€2,521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,554 | €3,137 | -€417 | -11.7% |
| Other operating charges | 640/8 | €661 | €802 | +€141 | +21.4% |
| Gross operating margin | 9900 | €5,160 | -€1,761 | -€6,920 | |
| Operating profit (loss) | 9901 | €945 | -€8,221 | -€9,166 | |
| Financial charges | 65/66B | €227 | €161 | -€66 | -29.0% |
| Recurring financial charges | 65 | €227 | €161 | -€66 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €718 | -€8,382 | -€9,100 | |
| Income taxes | 67/77 | €1,493 | - | -€1,493 | |
| Profit (loss) for the period | 9904 | -€775 | -€8,382 | -€7,607 | -982% |
| Profit (loss) for the period to be appropriated | 9905 | -€775 | -€8,382 | -€7,607 | -982% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.